Excise rule amendment expands packaging coverage to include crates and glass bottles used for aerated waters upon Gazette publication. The amendment inserts a new clause in the Explanation to rule 57A expressly covering crates and glass bottles used for aerated waters, adds the conjunction 'and' to the preceding clause for continuity, and provides that the Central Excise (Thirteenth Amendment) Rules, 1995 shall take effect on publication in the Official Gazette under the powers of the Central Excises and Salt Act.
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Excise rule amendment expands packaging coverage to include crates and glass bottles used for aerated waters upon Gazette publication.
The amendment inserts a new clause in the Explanation to rule 57A expressly covering crates and glass bottles used for aerated waters, adds the conjunction "and" to the preceding clause for continuity, and provides that the Central Excise (Thirteenth Amendment) Rules, 1995 shall take effect on publication in the Official Gazette under the powers of the Central Excises and Salt Act.
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