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of <h1>Government Exempts Mineral Waters from Excise Duty Above 12% Under Rule 8, Central Excise Rules 1944</h1> The Central Government, exercising powers under sub-rule (1) of rule 8 of the Central Excise Rules 1944, has issued Notification No. 182/86-C.E. dated March 1, 1986. This notification exempts natural or artificial mineral waters, classified under sub-heading No. 2201.90 of the Schedule to the Central Excise Tariff Act, 1985, from the excise duty specified in the Schedule, to the extent that it exceeds 12% ad valorem.
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