Central excise departmnt issued a notification no. 9/2015 dated 1 March 2015 on waters including mineral water and aerated waters, containing
added sugar or other sweetening matter or flavoured. Full notification is as under.
G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 85 of Finance Act, 2005 (18 of 2005), the Central Government on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 6/2005-Central Excise, dated the 1st March, 2005, published in the Gazette of India, Extraordinary, vide number G.S.R. 126(E), dated the 1st March, 2005, namely :-
In the said notification, in the Table, after S.No. 1 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
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“1A.
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2202 10
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Waters, including mineral waters and aerated waters, containing added
sugar or other sweetening matter or flavoured
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Nil”
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