Additional duty on imported liquor withdrawn
As per Notification No. 32/2003 –cus dated 1.3.2003, the additional duty in lieu of State Excise Duty leviable on imported liquor is as follows
S. No. | Heading | Description of goods | Rate of additional duty |
|---|---|---|---|
1 | 2 | 3 | 4 |
1 | 2203, 2204, 2205,or 2206 | All goods put up in bottles or cans or any other packing, for ultimate sale in retail and having a CIF price, - (a) not exceeding USD 25 per case; (b) exceeding USD 25 but not exceeding USD 40 per case; (c) exceeding USD 40 per case | 75% ad valorem 50% ad valorem or USD 37 per case, whichever is higher 20% ad valorem or USD 40 per case, whichever is higher |
2 | 2208 | All goods put up in bottles or cans or any other packing, for ultimate sale in retail and having a CIF price, - (a) not exceeding USD 10 per case; | 150% ad valorem |
(b) exceeding USD 10 but not exceeding USD 20 per case; (c) exceeding USD 20 but not exceeding USD 40 per case; d) exceeding USD 40 per case | 100% ad valorem or USD 40 per case, whichever is higher 50% ad valorem or USD 53.2 per case, whichever is higher 25% ad valorem or USD 53.2 per case, whichever is higher |
Now this additional duty is withdrawn, of course with the increase in Customs duty to 150% from 100%.
India is facing a case in the WTO regarding these duties. Please see India Blocks WTO investigation of Tariffs on US Wine in TIOL-DDT 628-05.06.2007
Notification No. - Dated 03.07.2007