Customs amendment withdraws concessional basic duty on liquors and limits additional duty exemption to liqueurs. The Central Government, under section 25(1) of the Customs Act, 1962, amends two notifications: Notification 44/86-Customs is modified by omitting Sl. No. 3 and its entries from the annexed Table; Notification 76/86-Customs is modified by substituting the word 'liquors' with 'liqueurs' in the notification, thereby altering the scope of the concessional/basic duty and additional duty exemption entries.
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Customs amendment withdraws concessional basic duty on liquors and limits additional duty exemption to liqueurs.
The Central Government, under section 25(1) of the Customs Act, 1962, amends two notifications: Notification 44/86-Customs is modified by omitting Sl. No. 3 and its entries from the annexed Table; Notification 76/86-Customs is modified by substituting the word "liquors" with "liqueurs" in the notification, thereby altering the scope of the concessional/basic duty and additional duty exemption entries.
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