Valuation by retail sale price: aerated waters specified for application of section 4A(2) valuation mechanism. The Central Government notifies aerated waters under tariff sub-headings 2201.20 and 2202.20 as goods to which sub-section (2) of section 4A of the Central Excise Act, 1944 applies, thereby subjecting those aerated waters to valuation with reference to retail sale price; the notification takes effect on the first day of September, 1997.