| Date: |
31-03-2001
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| Notification No: |
CUSTOMS Notification No 37/2001
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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)
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|
Alcoholic Liquors (Additional Duty of Customs)
Notification
No. 37 dated 31st March 2001
This
notification has been superseeded vide Notification
No. 54 dated 11th May 2001.
In
exercise of the powers conferred by proviso to sub-section (1) of section 3 of
the Customs Tariff Act, 1975 (51 of 1975) which has been inserted by sub-clause
(a) of clause 110 of the Finance Bill, 2001, which clause has, by virtue of the
declaration made in the said Finance Bill under the Provisional Collection of
Taxes Act, 1931 (16 of 1931), the force of law, 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 goods
of the description specified in column (3) 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 (2) of the said Table, when
imported into India, the rates of additional duty specified in the corresponding
entry in column (4) of the said Table.
|
S.
No.
|
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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(4)
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1.
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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$ 20 per case;
(b)
exceeding US$ 20 but not
exceeding US$ 40 per case
(c)
exceeding US$ 40 per case
Explanation:
For the purpose of this notification,
(i)
a �case� shall mean a packing containing a total volume of nine
litres of liquor;
(ii)
the CIF price of any goods put up in packings of a size other than
nine litres shall be determined on a pro-rata basis.
|
150%
ad val.
100%
ad val.
75%
ad val.
|
2.
This notification shall come into force on the 1st day of
April 2001.
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