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    <title>Levy of duty of excise on aerated waters prepared</title>
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    <description>The Government, satisfied that a practice of non-levy existed for aerated waters prepared and dispensed by vending machines classified under the specified tariff headings, directed under section 11C that excise duty chargeable under section 3 shall not be required to be paid in respect of such aerated waters for the historical period during which the duty was not levied in accordance with that practice.</description>
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      <description>The Government, satisfied that a practice of non-levy existed for aerated waters prepared and dispensed by vending machines classified under the specified tariff headings, directed under section 11C that excise duty chargeable under section 3 shall not be required to be paid in respect of such aerated waters for the historical period during which the duty was not levied in accordance with that practice.</description>
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