Notification No. 20/2000-CE(N.T.), dt. 6th March, 2000

Levy of duty of excise on aerated waters prepared
and dispensed by vending machines falling under
Chapter heading No. 2201.20 or 2202.20 of the Schedule
Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof ) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), duty of excise on aerated waters prepared and dispensed by vending machines falling under Chapter heading No. 2201.20 or 2202.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), was not being levied under section 3 of the said Act during the period commencing on the 1st day of March, 1997 and ending with the 9th day of December 1998.

Now, therefore, in exercise of the powers conferred by section 11 C of the said Act, theCentral Government hereby directs that the duty of excise payable under section 3 ofthe said Act on such aerated waters prepared and dispensed by vending machines butfor the said practice, shall not be required to be paid in respect of such aerated waters on which the said duty of excise was not being levied during the period aforesaid, in accordance with the said practice.

Sd/-
(S.C. Dhatia)
Under Secretary to the Government of India

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