GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Date: 11th May 2001
Notification No. 54/2001–Customs
In exercise of the powers conferred by proviso to sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) and in supersession of the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No. 37/ 2001-Customs, dated the 31st March, 2001, published in the Gazette of India, Extraordinary, vide number G.S.R. 240(E), dated the 31st March, 2001, the Central Government, having regard to the excise duties for the time being leviable on like alcoholic liquors produced or manufactured in different States, or the excise duties which would be leviable for the time being in different States on the class or description of alcoholic liquor, as the case may be, hereby specifies, on goods of the description specified in column (2) of the Table below, and falling under the heading Nos. of the First Schedule to the said Customs Tariff Act as are specified in the corresponding entry in column (1) of the said Table, when imported into India, the rates of additional duty specified in the corresponding entry in column (3) of the said Table.
Table
| Heading No. | Description of goods | Rate of additional duty |
| (1) | (2) | (3) |
| 22.03, 22.04, 22.05, 22.06, or 22.08 | 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 US $ 20 per case; | 150% ad val. | |
| (b) exceeding US $ 20 but not exceeding US $ 40 per case; | 100% ad val. | |
| (c) exceeding US $ 40 per case | 75% ad val. | |
| Explanation : For the purpose of this notification, – | ||
| (i) “case” means a packing containing a total volume of nine litres of liquor; | ||
| (ii) the CIF price of any goods put up in packings of a size other than nine litres shall be determined on a pro-rata basis. |
G.D.Lohani
Under Secretary to the Government of India
F.No. B-10/1/2001-TRU
