Tariff amendment: Fruit juice based drinks assigned concessional excise rate under amended Central Excise notification. Amendment inserts a new tariff entry treating fruit juice based drinks as a distinct taxable category and specifying the applicable excise charge at 8%, by modifying Notification No. 5/97-Central Excise to incorporate this additional item into the tariff table following the existing entries.
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Tariff amendment: Fruit juice based drinks assigned concessional excise rate under amended Central Excise notification.
Amendment inserts a new tariff entry treating fruit juice based drinks as a distinct taxable category and specifying the applicable excise charge at 8%, by modifying Notification No. 5/97-Central Excise to incorporate this additional item into the tariff table following the existing entries.
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