Customs duty exemption for sacramental wine allows import duty relief subject to an importer undertaking on intended religious use. Wine imported for use as sacramental wine and falling under Chapter 22 is exempted from basic customs duty in excess of 45 per cent ad valorem and from the entire additional duty under the Customs Tariff Act, 1975, provided the importer furnishes an undertaking to the Assistant Collector of Customs that the wine will be used as sacramental wine.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for sacramental wine allows import duty relief subject to an importer undertaking on intended religious use.
Wine imported for use as sacramental wine and falling under Chapter 22 is exempted from basic customs duty in excess of 45 per cent ad valorem and from the entire additional duty under the Customs Tariff Act, 1975, provided the importer furnishes an undertaking to the Assistant Collector of Customs that the wine will be used as sacramental wine.
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