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OFFICE OF THE
COMMISSIONER OF CUSTOMS, |
C16/23/2001-AP(PORT)
CUSTOM HOUSE, CHENNAI-1.
(S.SANKARAVADIVELU)
DATED: 17.09.2001 DY. COMMR. OF CUSTOMS
(APPG.)
_____________________________________________________________________
G.S.R. (E)-In
exercise of the powers conferred by 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 Ministry of Finance (Department of Revenue)
No.37/2001-Customs dated the 31st March 2001, published in the
Gazette of India, Extraordinary, vide number G.S.R.240(E), dated the 31st
March, 2001, the Central Government, having regard to the excise duties for the
time being leviable in 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 under the heading Nos. of the First Schedule to the said
Customs Tariff Act as are specified specified in column (2) of the Table below,
and falling in the corresponding entry in column (1) of the said Table, when
imported into India, the rates of additional duty specified in the
corresponding entry in column (3) of the said Table.
Table
|
Heading
No. |
Description of goods
|
Rule of additional duty |
|
(1) |
(2) |
(3) |
|
22.03, 22.04, 22.05, 22.06,or 22.08 |
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)
“case” means a packing containing a total volume of
nine litres of liquor; (ii)
the CIF price of any goods put up in packing of a
size other than nine litres shall be determined on a pro-rata basis. |
150% ad val.l 100% ad val. 75% ad val. |
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