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of <h1>Government Notification Exempts Certain Aerated Waters from Excise Duty Based on Clearance Value and Trademark Status</h1> The Central Government issued Notification No. 209/86-C.E. on March 25, 1986, exempting certain aerated waters from excise duty under specific conditions. This exemption applies to aerated waters cleared for home consumption between April 1, 1985, and March 31, 1986, with a total clearance value not exceeding 7.5 lakh rupees. The duty exemption varies between 50% and 100% based on trade mark status and clearance order. Manufacturers exceeding 20 lakh rupees in total excisable goods or 15 lakh rupees in aerated waters in the previous financial year are ineligible. The notification is valid until March 31, 1986.
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