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the 31st March, 2001
Notification No. 37/2001-Customs
In exercise of the powers conferred by proviso to sub-section (1) of section 3 of the Customs Tariff Act, 1975(51 of 1975) which
has been inserted by sub-clause (a) of clause 110 of the Finance Bill, 2001, which clause has, by virtue of the declaration
made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central
Government, having regard to the excise duties for the time being leviable on like alcoholic liquors produced or manufactured
in different states, or the excise duties which would be leviable for the time being in different states on the class or description
of alcoholic liquor, as the case may be, hereby specifies, on goods of the description specified in column (3) of the Table
below, and falling under the heading Nos. of the First Schedule to the said Customs Tariff Act as are specified in the
corresponding entry in column (2) of the said Table, when imported into India, the rates of additional duty specified in the
corresponding entry in column (4) of the said Table.
Table
S.No.Heading No. Description of goods
Rate of
additional
duty
(1) (2) (3) (4)
1.
22.03, 22.04, 22.05,
22.06, or 22.08
All goods put up in bottles or cans or any other packing, for ultimate sale in retail
and having a CIF price,-
1. not exceeding US $ 20 per case;
2. exceeding US $ 20 but not exceeding US $ 40 per case;
3. exceeding US $ 40 per case
Explanation: For the purpose of this notification, (i) a "case" shall mean 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 other than nine litres
shall be determined on a pro-rata basis.
150% ad val.
100% ad val.
75% ad val.
2. This notification shall come into force on the Ist day of April, 2001.
(PRASHANT KUMAR SINHA)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
F.No. B1/2/2001-TRU
notifications no 37 2001 customs | iKargos