Customs Tariff
CHAPTER 22
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Heading |
Sub-heading No. |
Description of article |
Unit |
Basic Customs Duty (Standard) |
Basic Customs Duty (Effective) |
Basic Customs Duty (Preferential) |
CVD |
Education Cess on CVD |
Higher & Secondary Education Cess on CVD |
Customs Education Cess |
Customs Higher & Secondary Education Cess |
Addl. Customs Duty/ Special CVD |
Customs Exemptions |
Central Excise Exemptions |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
(13) |
(14) |
(15) |
|
2201 |
|
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow |
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2201 10 |
|
- Mineral waters and aerated waters : |
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2201 10 10 |
--- Mineral waters |
L |
30% |
30% |
... |
16% |
2% |
1% |
2% |
1% |
4% |
|
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|
2201 10 20 |
--- Aerated waters |
L |
30% |
30% |
... |
24% |
2% |
1% |
2% |
1% |
4% |
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2201 90 |
|
- Other : |
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2201 90 10 |
--- Ice and snow |
L |
30% |
30% |
... |
0% |
2% |
1% |
2% |
1% |
4% |
|
|
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|
2201 90 90 |
--- Other |
L |
30% |
30% |
... |
0% |
2% |
1% |
2% |
1% |
4% |
||
|
2202 |
|
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 20.09 |
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2202 10 |
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- Waters, including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured : |
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2202 10 10 |
--- Aerated water |
L |
30% |
30% |
... |
24% |
2% |
1% |
2% |
1% |
4% |
|
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|
2202 10 20 |
--- Lemonade |
L |
30% |
30% |
... |
16% |
2% |
1% |
2% |
1% |
4% |
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|
2202 10 90 |
--- Other |
L |
30% |
30% |
... |
16% |
2% |
1% |
2% |
1% |
4% |
|
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|
2202 90 |
|
- Other : |
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2202 90 10 |
--- Soya milk drinks, whether or not sweetended or flavoured |
L |
30% |
30% |
... |
0% |
2% |
1% |
2% |
1% |
4% |
|
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|
2202 90 20 |
--- Fruit pulp or fruit juice based drinks |
L |
30% |
30% |
... |
0% |
2% |
1% |
2% |
1% |
4% |
|
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2202 90 30 |
--- Beverages containing milk |
L |
30% |
30% |
... |
16% |
2% |
1% |
2% |
1% |
4% |
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2202 90 90 |
--- Other |
L |
30% |
30% |
... |
16% |
2% |
1% |
2% |
1% |
4% |
||
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2203 00 00 |
Beer made from malt |
L |
100% |
100% |
... |
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4% |
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2204 |
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Wine of fresh grapes, including fortified wines; grape must other than that of heading No. 2009 |
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2204 10 00 |
- Sparkling wine |
L |
1[150%] Old[100%] |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 48 |
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- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: |
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2204 21 |
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-- In containers holding 2 L or less : |
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2204 21 10 |
--- Port and other red wines |
L |
1[150%] Old[100%] |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 48 |
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2204 21 20 |
--- Sherry and other white wines |
L |
1[150%] Old[100%] |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 48 |
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2204 21 90 |
--- Other |
L |
1[150%] Old[100%] |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 48 |
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2204 29 |
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-- Other : |
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2204 29 10 |
--- Port and other red wines |
L |
1[150%] Old[100%] |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 48 |
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2204 29 20 |
--- Sherry and other white wines |
L |
1[150%] Old[100%] |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 48 |
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2204 29 90 |
--- Other |
L |
1[150%] Old[100%] |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 48 |
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2204 30 00 |
- Other grape must |
L |
1[150%] Old[100%] |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 48 |
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|
2205 |
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Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances |
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2205 10 00 |
- In containers holding 2 L or less . |
L |
1[150%] Old[100%] |
150% |
... |
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4% |
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2205 90 00 |
- Other |
L |
1[150%] Old[100%] |
150% |
... |
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4% |
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2206 00 00 |
Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures, of fermented beverages and non-alcoholic beverages, not elsewhere specified or included |
L |
1[150%] Old[100%] |
150% |
... |
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4% |
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2207 |
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Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength |
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2207 10 |
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- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher : |
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--- Rectified spirit : |
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2207 10 11 |
--- Concentrates of alcoholic beverages |
L |
150%# ( Old 182
% ) |
150% |
... |
0% |
2% |
1% |
2% |
1% |
4% |
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|
2207 10 19 |
--- Other |
L |
150%# ( Old 182
% ) |
150% |
... |
0% |
2% |
1% |
2% |
1% |
4% |
|
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|
2207 10 90 |
--- Other |
L |
150%# ( Old 182
% ) |
150% |
... |
0% |
2% |
1% |
2% |
1% |
4% |
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2207 20 00 |
-- Ethyl alcohol and other spirits, denatured, of any stength |
L |
30% |
7.50% |
... |
16% |
2% |
1% |
2% |
1% |
4% |
||
|
2208 |
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Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spirituous beverages |
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2208 20 |
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- Spirits obtained by distilling grape wine or grape marc: |
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--- In containers holding 2 L or less : |
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2208 20 11 |
---- Brandy |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 20 12 |
---- Liquors |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 20 19 |
---- Other |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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--- Other: |
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2208 20 91 |
---- Brandy |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 20 92 |
---- Liquors |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 20 99 |
---- Other |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 30 |
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- Whiskies : |
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--- In containers holding 2 L or less : |
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2208 30 11 |
---- Bourbon whiskey |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 30 12 |
---- Scotch |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 30 13 |
---- Blended |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 30 19 |
---- Other |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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--- Other: |
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2208 30 91 |
---- Bourbon whiskey |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 30 92 |
---- Scotch |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 30 93 |
---- Blended |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 30 99 |
---- Other |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 40 |
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-Rum and other spirits obtained by distilling fermented sugarcane products |
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---In containers holding 2 / or less: |
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2208 40 11 |
----Rum |
L |
150%# ( Old 182
% ) |
150% |
- |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 40 12 |
----Other |
L |
150%# ( Old 182
% ) |
150% |
- |
|
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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---Other: |
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2208 40 91 |
----Rum |
L |
150%# ( Old 182
% ) |
150% |
- |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 40 92 |
----Other |
L |
150%# ( Old 182
% ) |
150% |
- |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 50 |
|
- Gin and Geneva: |
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--- In containers holding 2 L or less : |
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2208 50 11 |
---- Gin |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 50 12 |
---- Geneva |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 50 13 |
---- Vodka |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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--- Other |
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2208 50 91 |
---- Gin |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 50 92 |
---- Geneva |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 60 93 |
---- Vodka |
L |
150%# ( Old 182
% ) |
150% |
... |
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4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 70 |
|
- Liqueurs and cordials :-- |
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--- In containers holding 2 L or less : |
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2208 70 11 |
---- Liquors |
L |
150%# ( Old 182
% ) |
150% |
... |
|
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|
4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 70 12 |
---- Cordials |
L |
150%# ( Old 182
% ) |
150% |
... |
|
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|
4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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--- Other: |
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2208 70 91 |
---- Liquors |
L |
150%# ( Old 182
% ) |
150% |
... |
|
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|
4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 70 92 |
---- Cordials |
L |
150%# ( Old 182
% ) |
150% |
... |
|
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|
|
4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 90 |
|
- Other : |
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--- In containers holding 2 L or less : |
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2208 90 11 |
---- Tequila |
L |
150%# ( Old 182
% ) |
150% |
... |
|
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|
4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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2208 90 12 |
---- Indenatured ethyl alcohol |
L |
150%# ( Old 182
% ) |
150% |
... |
|
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|
|
|
4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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|
2208 90 19 |
---- Other |
L |
150%# ( Old 182
% ) |
150% |
... |
|
|
|
|
|
4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
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--- Other: |
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2208 90 91 |
---- Tequila |
L |
150%# ( Old 182
% ) |
150% |
... |
|
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|
|
|
4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
|
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|
2208 90 92 |
---- Indenatured ethyl alcohol |
L |
150%# ( Old 182
% ) |
150% |
... |
|
|
|
|
|
4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
|
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|
2208 90 99 |
---- Other |
L |
150%# ( Old 182
% ) |
150% |
... |
|
|
|
|
|
4% |
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 51 |
|
|
2209 |
|
Vinegar and substitutes for vinegar obtained from acetic acid |
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|
2209 00 |
|
- Vinegar and substitutes for vinegar obtained from acetic acid : |
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|
2209 00 10 |
--- Brewed vinegar |
L |
30% |
30% |
... |
16% |
2% |
1% |
2% |
1% |
4% |
|
|
|
|
2209 00 20 |
--- Synthetic vinegar |
L |
30% |
30% |
... |
16% |
2% |
1% |
2% |
1% |
4% |
|
|
|
|
2209 00 90 |
--- Other |
L |
30% |
30% |
... |
16% |
2% |
1% |
2% |
1% |
4% |
|
* Changes w.e.f. enactment of Finance Bill, please click Second Schedule of Finance Bill 2007
1. Substituted vide Notification No. 81/2007-Cus Dated 3/7/2007