Excise exemption for aerated waters reduces duty to specified per bottle rates according to bottle size and tariff subheading. Notification exempts specified aerated waters from excise duty in excess of the per bottle amounts stated, applying to goods under the listed tariff sub headings and limiting the levy to specified rates according to bottle capacity; sub heading 2201.19 provides a base cap with incremental additions for larger bottles, while sub heading 2202.19 provides stepped caps by size band and incremental additions for the largest bottles.
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.
Excise exemption for aerated waters reduces duty to specified per bottle rates according to bottle size and tariff subheading.
Notification exempts specified aerated waters from excise duty in excess of the per bottle amounts stated, applying to goods under the listed tariff sub headings and limiting the levy to specified rates according to bottle capacity; sub heading 2201.19 provides a base cap with incremental additions for larger bottles, while sub heading 2202.19 provides stepped caps by size band and incremental additions for the largest bottles.
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