Wines and spirituous beverages - 44/86 - Customs -Tariff

Wines and spirituous beverages Notification No. 44/86-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 (3) of the Table hereto annexed and falling under heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) of the said Table, when imported into India from 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 the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table. TABLE Sl. No. Heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975. Description of goods Rate of duty (1) (2) (3) (4) 1. 22.04 (a) Sparkling wines (including champagne not containing more than 42% of proof spirit. Rs. 45 per litre (b) Other wines not containing more than 42% of proof-spirit Rs. 30 per litre (c) Grape must 100% ad valorem 2. 22.05 Vermouth 100% ad valorem 3. 2208.90 Liqueurs and other spirituous beverages Rs. 60 per litre or 170% ad valorem whichever is higher plus Rs. 5 per litre 2. This notification shall come into force on the 28th day of February, 1986.