is following material exciable? What is tariff heading and central excise duty rate?
Reverse osmosis water, D mineral water
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central excise tariff
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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or not containing sugar or other sweetening matter or flavour; beverages containing milk and other waters, is being withdrawn and these would be chargeable to duty at 16%.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) |
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Now Duty and Vat applicable
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