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of <h1>India exempts aerated waters from excise duty when dispensed by vending machines under amended Notification No. 37/98-CE.</h1> The Central Government of India, under the powers granted by the Central Excise Act, 1944, has amended a previous notification to exempt aerated waters dispensed by vending machines from excise duty. This amendment, identified as Notification No. 37/98-CE dated December 10, 1998, modifies the earlier Notification No. 05/98-Central Excise from June 2, 1998. The exemption applies specifically to aerated waters classified under tariff headings 2201.20 or 2202.20, with the duty rate set to nil. This decision is made in the public interest as part of miscellaneous exemptions under Central Excise.
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