1. This chapter does not cover;
(a) Products falling there under (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103);
(b) Sea water (heading 2501);
(c) Distilled or conductivity water or water of similar purity (heading 2851);
(d) Acetic acid of concentration exceeding 10 per cent by weight of acetic acid (heading 2915);
(e) Medicaments of heading 3003 or 3004; or
(f) Perfumery or toilet preparations (chapter 33).
2. For the purposes of this Chapter and of Chapters 20 and 21, the ‘alcoholic strength by volume’ shall be determined at a temperature of 20° C.
3. For the purposes of heading 2202 the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0.5 per cent vol. Alcoholic beverages are classified in heading 2203 to 2206 or heading 2208 as appropriate.
Other Notes : Year 2010
HS Classification Changes in Year 2007 - Sub heading 220840 and their entries substituted by finance act 2006.
Additional Duty - Additional duty on liquor exempted by Customs Tariff notification No 82/03.07.2007.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2009
HS Classification Changes in Year 2007 - Sub heading 220840 and their entries substituted by finance act 2006.
Additional Duty - Additional duty on liquor exempted by Customs Tariff notification No 82/03.07.2007.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2008
HS Classification Changes in Year 2007 - Sub heading 220840 and their entries substituted by finance act 2006.
Additional Duty - Additional duty on liquor exempted by Customs Tariff notification No 82/03.07.2007.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2007
HS Classification Changes in Year 2007 - Sub heading 220840 and their entries substituted by finance act 2006.
Additional Duty - Additional duty on liquor. Reference customs Notification no. 32 dt. 01.03.2003.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : 2006
a. Education Cess : EC of 2% on the aggregate of excise and customs duties under Section 91(1) of Finance Act 2004, applicable on all goods in this chapter.
b. Additional duty on Liquor Please See Customs Notification 32 dated 01.03.2003]