Tariff values for aerated bottled waters set, prescribing excise valuation per bottle across size categories and superseding prior notification. Fixes tariff values for aerated waters in bottles under the relevant tariff heading, prescribing excise valuation per bottle by discrete bottle-size categories and superseding the prior notification; applies to aerated waters with added sugar, sweetening matter or flavouring and standardises assessable value for central excise purposes.
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Provisions expressly mentioned in the judgment/order text.
Tariff values for aerated bottled waters set, prescribing excise valuation per bottle across size categories and superseding prior notification.
Fixes tariff values for aerated waters in bottles under the relevant tariff heading, prescribing excise valuation per bottle by discrete bottle-size categories and superseding the prior notification; applies to aerated waters with added sugar, sweetening matter or flavouring and standardises assessable value for central excise purposes.
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