Additional duty exemption limits extra customs duty on specified alcoholic beverages to notified per litre rates. The Central Government limits additional customs duty on specified Chapter 22 goods by exempting amounts in excess of the per litre rates set out in the annexed Table for each listed tariff sub heading. The Table prescribes per litre rates for various wines, sparkling wines and related goods, while several sub headings are assigned a nil additional duty, so importers' liability is capped at the notified rates tied to sub heading classification.
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.
Additional duty exemption limits extra customs duty on specified alcoholic beverages to notified per litre rates.
The Central Government limits additional customs duty on specified Chapter 22 goods by exempting amounts in excess of the per litre rates set out in the annexed Table for each listed tariff sub heading. The Table prescribes per litre rates for various wines, sparkling wines and related goods, while several sub headings are assigned a nil additional duty, so importers' liability is capped at the notified rates tied to sub heading classification.
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