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of <h1>Government Rescinds 1988 Notification on Aerated Waters Under Section 5A of Central Excises and Salt Act, 1944</h1> The Central Government, exercising its powers under section 5A of the Central Excises and Salt Act, 1944, has rescinded Notification No. 23/88-Central Excises, dated March 1, 1988. This action, formalized through Notification No. 160/90-C.E. dated December 15, 1990, pertains to the tariff classification of aerated waters. The rescission effectively nullifies the previous exemptions or provisions outlined in the 1988 notification under Chapter 22 of the Central Excise Tariff.
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