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of <h1>Government Issues Excise Duty Reduction on Aerated Waters Under Notification No. 52/92-C.E.</h1> The Central Government, under the Central Excises and Salt Act, 1944, has issued Notification No. 52/92-C.E. dated March 1, 1992, exempting certain aerated waters from a portion of the excise duty specified in the Central Excise Tariff Act, 1985. The exemption applies to goods under sub-heading numbers 2201.19 and 2202.19. For bottles containing 200 millilitres or less, the duty is 50 paise and 75 paise respectively. For larger bottles, the duty increases incrementally based on volume, with specific rates detailed for bottles exceeding 200 millilitres and 300 millilitres.
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