Alcoholic beverages - 75/86 - Customs -Tariff

Alcoholic beverages Notification No. 75/86-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 the goods specified in column (2) of the Table annexed hereto and falling within Chapter 22 of the First Schedule to the Customs Tariff Act, 1975, when imported into India, from so much of that portion of the additional duty leviable thereon under section 3 of the said Customs Tariff Act as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table. TABLE Sl No. Description of goods Rate of additional duty (1) (2) (3) 1. Brandy, Whisky, Gin and Rum Rs. 33.30 per litre 2. Beer Rs. 2.00 per litre 3. Sparkling wine falling under sub-heading No. 2204.10 of the First Schedule to the Customs Tariff Act, 1975 and not containing more than 42% of proof spirit. Rs. 5.30 per litre 4. Other wines falling under sub-heading Nos. 2294.21 and 2204.29 of the First Schedule to the Customs Tariff Act, 1975 and not containing more than 42% of proof spirit. Rs. 9.00 per litre 5. Cider Rs. 2.00 per litre 6. Ale, porter and other fermented liquors, not elsewhere specified. Rs. 2.00 per litre 7. Spirits not elsewhere specified including wines containing more than 42% of proof spirit. Rs. 33.30 per litre 8. Bitters. Rs. 33.30 per litre 2. This notification shall come into force on the 28th day of February, 1986.