Reference Central Excise Tariff Notification No. 03-CE/01.03.2006 (S.No. 31,32) Read with CET Schedule

Note : Additional Duty on Mineral waters aeated waters
1. Aerated water : -16%
2. Soya Milk including sweetened or flavoured soya Milk - Nil
3. Fruit pulp or fruit juice based drinks - Nil
4. Water, including mineral water in the heading without brand name - Nil
5. With brand Name - 16%
6. Other branded goods in heading - 16%
7. Other without brand - Nil
8. Aerated water prepared and dispensed by vending machines - Nil

Add 2%+1% Education Cess on above

Reference by Customs Tariff Notification No : 20/01.03.2006 (S.No. 43)

Special CVD on Water

Water other than (i) aerated, Miniral, Distilled, Medicinal, Ionic, Battery, De-Mineralized Water, and
(ii) Water sold in Sealed container

Special CVD : Nil