Exemption from additional customs duty for imported spirituous beverages and concentrates under specified tariff heading takes effect, easing imports. The Central Government, under sub section (1) of section 25 of the Customs Act, 1962, exempts liquors, spirituous beverages and compound alcoholic preparations under tariff heading 22.08 from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, 1975, when imported into India; the exemption is stated to be in the public interest and commences on 28 February 1986.
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.
Exemption from additional customs duty for imported spirituous beverages and concentrates under specified tariff heading takes effect, easing imports.
The Central Government, under sub section (1) of section 25 of the Customs Act, 1962, exempts liquors, spirituous beverages and compound alcoholic preparations under tariff heading 22.08 from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, 1975, when imported into India; the exemption is stated to be in the public interest and commences on 28 February 1986.
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