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    <title>Effective rates of duty on aerated waters</title>
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    <description>The Government, under the Central Excise Rules, exempts goods under specified aerated water tariff subheadings from any portion of excise duty exceeding the amount calculated at the corresponding effective rate set out in the Table, which assigns stipulated rates and, for certain subheadings, links incremental duty to specified volume thresholds.</description>
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