Central Excise Notification : 03-CE/01.03.2006 (S.No. 31,32) Read with CET schedule : Note : additional duty on mineral waters aerated waters . :
1. Aerated waters : 16%
2. Soya milk including sweetened or flavoured Soya Milk - Nil
3. Fruit pilp or fruit juice based drinks - Nil
4. Water, including mineral water in the heading without - Nil brand name.
5. With brand name - 16%
6. Other branded goods in heading - 16%
7. Other without brand - Nil, (Ref. Central Excise Tariff Schedule heading 22.02)
8. Aerated water prepared and dispensed by vending machines - Nil
Add 2% Education cess on above.
MRP Based Assessment : -Valuation for the purpose of addition duty in this heading is based on MRP (Maximum Retail Price) declaration on the package. For detail on the method and scope.