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Home Forum Central Excise Month 10 2012 2012 (10) This
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mrp on packaged drinking water - Central Excise

Issue Id: - 4787
Dated: -04-10-2012
By:- sv bhasker
mrp on packaged drinking water

Packaged drinking water is classifiable under 22019090 of the First Schedule to CETA. Whereas the Notification No. 49/2008-CE(NT) prescribes abatement of 45% and 40% in respect of Mineral waters and aerated waters respectively. In absence of mention of pacakaged drinking water in the said Notification,will the assessment of packaged water to be done done under Section4 of CEA and not under Section 4A. Please advice with circulars, case laws if any.


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Dated: - 06-10-2012
By: - Sanjay Sharma


Dear Mr. sv bhasker,

Pls.find below the extract from the Land Mark Supreme Judgement -(Jayanti Foods processing)-

The following would be factors to include the goods in Section 4A(1) & (2) of the Act:

i) The goods should be excisable goods;

ii) They should be such as are sold in the package;

iii) There should be requirement in the SWM Act or the Rules made thereunder or any other law to declare the price of such goods relating to their retail price on the package.

iv) The Central Government must have specified such goods by notification in the Official Gazette;

 v) The valuation of such goods would be as per the declared retail sale price on the packages less the amount of abatement. If all these factors are applicable to any goods,

then alone the valuation of the goods and the assessment of duty would be under Section 4A of the Act.


Sanjay Sharma


Dated: - 06-10-2012
By: - sv bhasker

Thank you Sharmaji for your reply.

What I could understand from your reply is that packaged water is assessed to duty under Section 4 as factor No. (iv) is not satisfied in this case as the Notification No. 49/2008CE(NT) does not specify the said item.


Dated: - 06-10-2012
By: - Pradeep Khatri

In continuation to the appended reply, this is to inform you that Legal Meterology Act has replaced the SWM Act.

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