Date: |
11-05-2001
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Notification No: |
CUSTOMS Notification No 54/2001
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Issuing Authority: |
Indian Customs
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Type: |
Tariff
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File No: |
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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.
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Description
of goods
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Rate of
additional duty
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(1)
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(2)
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(3)
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22.03,
22.04, 22.05, 22.06 or 22.08
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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;
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75% ad val.
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(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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|
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