Mango Pulp based drink like Maaza and like products are classifiable under sub-heading 2202.90. - Bombay-I Collectorate Trade Notice No. 45/87, dated 6-7-1987.
ITC(HS) Import Policy Conditions of This Chapter
1. In terms of General Note 12 of this Schedule the import of alcoholic
beverages as classified under Chapter 22 of this Schedule shall be subject to
compliance of various mandatory requirements as stipulated by various State
Governments.
Additional Duty on Liquor
Additional Duty Exported on Wines and Sprits
Ntfn 82 03.07.2007 (DoR) |
In exercise of the powers conferred by sub-section (1) of section 25
of the Customs Act, 1962 (52 of 1962) read with sub-section (8) of
section 3 of the Customs Tariff Act. 1975 (51 of 1975) and in
supersession of the notification of the Government of India in Ministry
of Finance (Department of Revenue) No. 178/2003-Customs, dated 12th of
December 2003, the Central Government on being satisfied that it is
necessary in the public interest so to do, hereby exempts all the
goods from the whole of dated the 1st March, 2003, published
in Gazette of India vide G.S.R. 167(E) 1st March, 2003. |
State Excise applicable as Additional Duty of Customs, Central Excise exempt.