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Date: 11-05-2001
Notification No: CUSTOMS Notification No 54/2001
Issuing Authority: Indian Customs  
Type: Tariff
File No:
Subject: Alcoholic Liquors (Additional Duty of Customs)
Alcoholic Liquors (Additional Duty of Customs)

Alcoholic Liquors (Additional Duty of Customs)

Notification No. 54 dated 11th May 2001 (As amended by Notification No. 24 dated 1st March 2002)

Customs Notification No. 32 dated 1st March 2003 has supersessed this Notification.

In exercise of the powers conferred by sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 37/2001-Customs dated the 31st March, 2001, published in the Gazette of India Extraordinary, vide number G.S.R.240 (E), dated the 31st March, 2001, the Central Government, having regard to the excise duties for the time being leviable on like alcoholic liquors produced or manufactured in different States, or the excise duties which would be leviable for the time being in different States on the class or description of alcoholic liquor, as the case may be, hereby specifies, on the goods of the description specified in column (2) of the Table below, and falling under the heading Nos. of the First Schedule to the said Customs Tariff Act as are specified in the corresponding entry in column (1) of the said Table, when imported into India, the rates of additional duty specified in the corresponding entry in column (3) of the said Table.

Heading No.

Description of goods

Rate of additional duty

(1)

(2)

(3)

22.03, 22.04, 22.05, 22.06 or 22.08

All goods put up in bottles or cans or any other packing, for ultimate sale in retail and having a CIF price,-

 

(a) not exceeding US$ 25 per case;

75% ad val.

(b) exceeding US$ 25 per case:

Explanation: For the purpose of this notification,-

(i) �case� means a packing containing a total volume on nine litres of liquor;

(ii) the CIF price of any goods put up in packings of size other than nine litres shall be determined on a pro-rata basis.

50% add val.

 

       

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