Additional Duty on alcoholic liquors under Headings 22.03, 22.04, 22.05, 22.06 or 22.08

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Full Text of the Document

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.... by proviso to sub-section (1) of section 3 of the Customs Tariff Act, 1975(51 of 1975) which has been inserted by sub-clause (a) of clause 110 of the Finance Bill, 2001, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, having regard to the excise duties for the t....