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Reduction in Customs Duty on Imported Alcoholic Liquors
Customs Notification No. 32 dated 1st
March 2003
G.S.R.
(E) - In exercise of the powers conferred by the proviso to 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 erstwhile Ministry of Finance
(Department of Revenue) No. 54/2001-Customs, dated the 11th May,
2001, published in the Gazette of India, vide number G.S.R. 353 (E), dated the
11th May, 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 goods of the description
specified in column (3) of the Table below, and falling under the headings 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.
Table
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S. No.
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Heading
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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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2203,
2204, 2205, or 2206
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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, -
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(a)
not exceeding USD 25 per case;
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75%
ad valorem
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(b)
exceeding USD 25 but not exceeding USD 40 per case;
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50%
ad valorem or USD 37 per case, whichever is higher
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(c)
exceeding USD 40 per case
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20%
ad valorem or USD 40 per case, whichever is higher
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2.
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2208
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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, -
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(a)
not exceeding USD 10 per case;
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150%
ad valorem
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(b)
exceeding USD 10 but not exceeding USD 20 per case;
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100%
ad valorem or USD 40 per case, whichever is higher
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(c)
exceeding USD 20 but not exceeding USD 40 per case;
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50%
ad valorem or USD 53.2 per case, whichever is higher
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(d)
exceeding USD 40 per case
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25%
ad valorem or USD 53.2 per case, whichever is higher
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Explanation:
For the purposes 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;
(iii)
the said additional duty shall be payable in Indian currency;
(iv)
�USD� means US Dollar;
(v)
rate of exchange applicable for the purpose of calculation of the said
additional duty shall be the rate which is specified in the notification of
the Government of India in the Ministry of Finance and Company Affairs
(Department of Revenue), issued from time to time, in exercise of the powers
conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of
the said Customs Act, and the relevant date for the determination of the rate
of exchange shall be the date of presentation of the bill of entry under
section 46 of the said Customs Act.
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