Rate of excise duty

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swati jain (Querist)
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29 February 2016 Can anybody tell me the link of notification of increase of excise duty rate on aerated water which is increased in today's budget. I am not able to find it.
If anybody finds it please copy paste the link here.

Arun Kumar Singh

Arun Kumar Singh (Expert)
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04 March 2016 Excise duty on “waters, including mineral waters and aerated waters, containing added sugar
or other sweetening matter or flavoured” falling under Chapter sub-heading 2202 10 is being
increased from 18% to 21%. Clause 143 (i) of the Finance Bill refers. By virtue of
declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into
force with immediate effect.

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swati jain

swati jain (Querist)
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04 March 2016 Thank you sir. But I wanted to know whether there is a specific excise notification for this rate change or this change is effective from the finance bill itself?

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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19 July 2025 Yes — this rate increase came into effect directly via the Finance Bill 2016, using Clause 143(i), and was enforced immediately under the Provisional Collection of Taxes Act, 1931. The change covers “waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured” (Chapter 22.02 items), increasing the excise duty from 18% to 21%
brecorder.com
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caclubindia.com
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indiabudget.gov.in
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Moreover, as per the Finance Bill 2016 and its implementation documents issued on 1 March 2016, this duty increase was formalized through notification No. 5/2016‑Central Excise (for tariff) and matching non-tariff notifications, all effective 1 March 2016
indiabudget.gov.in
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cnkindia.com
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📌 Summary of Effective Change
Change introduced in Finance Bill 2016 — Clause 143(i)
Subject items: Aerated waters, sugary and flavored waters under chapter 2202 10
Duty increased from 18% to 21%
Implemented immediately via Provisional Collection mechanism
Notification issued: No. 5/2016‑Central Excise (Tariff), effective 1 Mar 2016

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