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
S. No.
|
Heading |
Description of Goods |
Rate of Additional
Duty |
(1) |
(2) |
(3) |
(4) |
1. |
2203, 2204, 2205, or 2206 |
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 USD 25 per case;
|
ad valorem |
(b) exceeding USD 25 but not exceeding USD 40 per case;
|
50% ad valorem or USD 37 per case, whichever is higher
|
(c) exceeding USD 40 per case |
20% ad valorem or USD 40 per case, whichever is higher
|
2.
|
2208
|
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 USD 10 per case;
|
150% ad valorem
|
(b) exceeding USD 10 but not exceeding USD 20 per case;
|
100% ad valorem or USD 40 per case, whichever is higher
|
(c) exceeding USD 20 but not exceeding USD 40 per case;
|
50% ad valorem or USD 53.2 per case, whichever is higher
|
(d) exceeding USD 40 per case
|
25% ad valorem or USD 53.2 per case, whichever is higher
|
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.