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central excise tariff

shirish (accountant) (24 Points)

18 May 2011

is following material exciable? What is tariff heading and central excise duty rate?

Reverse osmosis water, D mineral water

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CS Bijoy (Expert) (6394 Points)
Replied 23 May 2011

Chapter 22
22.1 Excise duty on aerated waters is being reduced from 24% to 16% (Notification
No.9/2006-Central Excise refers). Consequent to reduction in rate of excise duty
abatement from retail sale price for assessment under section 4A is also being reduced
from 45% to 42.5%. (S.No 26 of notification no 2/2006-Central Excise (NT) refers).
22.2 Excise duty exemption on unbranded mineral water, water other than aerated and
mineral waters, ice and snow whether or not containing sugar or other sweetening matter
or flavour; beverages containing milk and other waters, is being withdrawn and these
would be chargeable to duty at 16%. (S.No 13 of notification 3/2005- C.E as amended by
notification 7/2006-C.E refers)

Now Duty and Vat applicable