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of <h1>Amendment to Excise Notification: Fruit Juice-Based Drinks Now Exempted with 8% Duty Under Entry 11A, Tariff 22.02</h1> The Central Government has amended Notification No. 5/97-Central Excise, dated March 1, 1997, under the Central Excise Act, 1944. This amendment, effective from May 7, 1997, introduces an exemption for fruit juice-based drinks. In the revised notification, a new entry, '11A,' is added to the table, specifying that fruit juice-based drinks classified under tariff heading 22.02 are subject to an 8% excise duty. This change is made in the interest of the public, as per the powers granted by the Central Excise Act.
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