Rice-Based Alcohol Not Treated as Beer Due to Absence of Malt: CAAR Delhi

Hingpu Overseas (CAAR Delhi) The Authority examined the CAAR-1 application, departmental comments, personal hearing records, and additional written submissions. The application was found valid under the Customs Act, 1962 and the CAAR Regulations, 2021, and the Authority proceeded to determine the correct tariff classification of the product proposed to be imported. Product Description The applicant described the goods as an alcoholic beverage produced by fermenting rice with koji (Aspergillus oryzae), yeast, carbon dioxide, and water. The beverage contains about 7.98% alcohol by volume and und...