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        Central Excise

        Areated waters - Tariff values - 114/95 - Central Excise - Tariff

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        Tariff values for aerated waters set by bottle size, prescribing fixed excise valuation per bottle for assessment. Fixes tariff values for aerated waters containing added sugar or flavouring under the Central Excise Tariff Heading, specifying fixed per bottle excise values differentiated by three bottle capacity bands, to be applied for excise assessment in lieu of transaction values.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Tariff values for aerated waters set by bottle size, prescribing fixed excise valuation per bottle for assessment.

                                Fixes tariff values for aerated waters containing added sugar or flavouring under the Central Excise Tariff Heading, specifying fixed per bottle excise values differentiated by three bottle capacity bands, to be applied for excise assessment in lieu of transaction values.


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