Sacramental wine - 12/95 - Customs -Tariff

Sacramental wine Notification No. 12/95-Cus. Dated 16-3-1995 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts wine falling within Chapter 22 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India to be used as sacramental wine, from payment of - (i) so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of 45 per cent ad valorem; and (ii) the whole of the additional duty leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1975) : Provided that the importer furnishes an undertaking to the Assistant Collector of Customs to the effect that the said wine shall be used as sacramental wine.