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Spirituous beverages and concentrates - 76/86 - Customs -TariffExtract Spirituous beverages and concentrates Notification No. 76/86-Cus. Dated 17-2-1986 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 liquors and other spirituous beverages; compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages, falling under heading No. 22.08 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act. 2. This notification shall come into force on the 28th day of February, 1986.
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