Additional duty on imported alcoholic liquor applies value based tiers per case with a defined nine litre case and pro rata pricing. Imposition of additional duty on imported alcoholic liquors under specified tariff headings applies three CIF based ad valorem bands for goods packaged for retail sale; a 'case' is defined as nine litres and CIF prices for other pack sizes are determined pro rata.
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Provisions expressly mentioned in the judgment/order text.
Additional duty on imported alcoholic liquor applies value based tiers per case with a defined nine litre case and pro rata pricing.
Imposition of additional duty on imported alcoholic liquors under specified tariff headings applies three CIF based ad valorem bands for goods packaged for retail sale; a "case" is defined as nine litres and CIF prices for other pack sizes are determined pro rata.
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