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of <h1>Central Government Grants 50% Abatement on Aerated Waters' Retail Price under Notification No. 42/97-C.E. Effective Sept 1, 1997.</h1> The Central Government, under the authority of the Central Excise Act, 1944, has issued Notification No. 42/97-C.E. (N.T.) dated August 29, 1997, allowing a fifty percent abatement from the retail sale price for the assessable value of aerated waters. This applies to products classified under sub-heading numbers 2201.20 and 2202.20 of the Central Excise Tariff Act, 1985. The notification is effective from September 1, 1997.
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