Customs exemption for alcoholic beverages limits additional duty payable to specified per litre rates on various spirit and wine categories. The notification exempts imported goods within Chapter 22 from that portion of additional duty under the customs tariff which exceeds prescribed per litre rates for specified alcoholic beverage categories, listing distinct categories with corresponding per litre rates and stating that the exemption takes effect 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.
Customs exemption for alcoholic beverages limits additional duty payable to specified per litre rates on various spirit and wine categories.
The notification exempts imported goods within Chapter 22 from that portion of additional duty under the customs tariff which exceeds prescribed per litre rates for specified alcoholic beverage categories, listing distinct categories with corresponding per litre rates and stating that the exemption takes effect on 28 February 1986.
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