Additional duty on imported alcoholic liquors set by CIF price bands, with per-case and ad valorem rate rules and exchange conversion. Specifies additional duty on imported alcoholic liquors in retail packings, with differentiated ad valorem and fixed per-case charges tied to CIF price bands; defines 'case' as nine litres, requires pro rata CIF for other pack sizes, mandates payment in Indian currency, and prescribes use of the government-published exchange rate on the bill of entry date to convert specified dollar-denominated charges.
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 on imported alcoholic liquors set by CIF price bands, with per-case and ad valorem rate rules and exchange conversion.
Specifies additional duty on imported alcoholic liquors in retail packings, with differentiated ad valorem and fixed per-case charges tied to CIF price bands; defines "case" as nine litres, requires pro rata CIF for other pack sizes, mandates payment in Indian currency, and prescribes use of the government-published exchange rate on the bill of entry date to convert specified dollar-denominated charges.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.