3. Imposition of excise tax
(l) Subject to the provisions of this Act, excise tax is imposed at the rates specified in the Third Column Of the First Schedule on—
(a) excisable goods manufactured in the State; and
(b) excisable goods imported into the State.
[First Schedule amended by SRO 41 of 2007, Act No.1 of 2008, SRO 63 of 2008 and SRO 2 of 2009]
Heading - Description of Goods - Rates
22.02 - Waters, including mineral waters aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages.
2202.1000 - Waters, including mineral waters and aerated water, containing added sugar and other sweetening matter or flavoured:
2202.10,90 - Other - 10%
2202.90 - Other
2202.90.10 - Beverages containing cocoa - 10%
220290.90 - Other - 10%
2202.101 - Aerated beverages - 5%