Liquor Import– Additional Duty Rates

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..... 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 on like alcohol .....

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..... having a CIF price, - (a) not exceeding US $ 20 per case; 150% ad val. (b) exceeding US $ 20 but not exceeding US $ 40 per case; 100% ad val. (c) exceeding US $ 40 per case 75% ad val. 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 packings of a size o .....

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