CHAPTER 22

 

Tariff Item

Description of article 

 Unit Rate of duty
  Standard Preferential Areas
(1) (2)  (3) (4) (5)

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow

      

2201 10

- Mineral waters and aerated waters :

      
2201 10 10 --- Mineral waters 1 30% -
2201 10 20 --- Aerated waters 1 30% -

2201 90

- Other :

      
2201 90 10 --- Ice and snow 1 30% -
2201 90 90 --- Other 1 30% -

2202

Waters, including minera

l 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

      

2202 10

- Waters, including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured :

      
2202 10 10 --- Aerated water 1 30% -
2202 10 20 --- Lemonade 1 30% -
2202 10 90 --- Other 1 30% -
  - Other :      
2202 91 00 - Non -alcoholic beer 1 30%  
2202 99 - Other :      
2202 99 10 --- Soya milk drinks, whether or not sweetended or flavoured 1 30% -
2202 99 20 --- Fruit pulp or fruit juice based drinks 1 30% -
2202 99 30 --- Beverages containing milk 1 30% -
2202 99 90 --- Other 1 30% -
2203 00 00 

Beer made from malt

 1 100% -

2204

Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009

      

2204 10 00 

- Sparkling wine

 1 150% -

 

- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol :

      

2204 21

-- In containers holding 2 l or less:

      
2204 21 10 --- Port and other red wines 1 150% -
2204 21 20 --- Sherry and other white wines 1 150% -
2204 21 90 --- Other 1 150% -

2204 22

-- In containers holding more than 2 l but not more than 10 l:

      
2204 22 10 --- Port and other red wines 1 150%  
2204 22 20 --- Sherry and other white wines 1 150%  
2204 22 90 --- Other 1 150%  

2204 29

-- Other:-

      
2204 29 10 --- Port and other red wines 1 150% -
2204 29 20 --- Sherry and other white wines 1 150% -
2204 29 90 --- Other 1 150% -

2204 30 00 

- Other grape must

 1 150% -

2205

VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES

      

2205 10 00 

- In containers holding 2 l or less

 1 150% -

2205 90 00 

- Other

 1 150% -
2206 00 00

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included

 1 150% -

2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength

      

2207 10

- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher:

      
  --- Rectified spirit :      
2207 10 11 --- Concentrates of alcoholic beverages 1 150% -
2207 10 19 --- Other 1 150% -

2207 10 90

--- Other

 1 150% -

2207 20 00

-- Ethyl alcohol and other spirits, denatured, of any stength

 1  30% -

2208

 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages      

2208 20

- Spirits obtained by distilling grape wine or grape marc :

      
  --- In containers holding 2 l or less:      
2208 20 11 ---- Brandy 1 150% -
2208 20 12 ---- Liquors 1 150% -
2208 20 19 ---- Other 1 150% -
  --- Other:      
2208 20 91 ---- Brandy 1 150% -
2208 20 92 ---- Liquors 1 150% -
2208 20 99 ---- Other 1 150% -

2208 30

- Whiskies :

      
  ---In containers holding 2 l or less :      
2208 30 11 ---- Bourbon whiskey 1 150% -
2208 30 12 ---- Scotch 1 150% -
2208 30 13 ---- Blended 1 150% -
2208 30 19 ---- Other 1 150% -
  --- Other:      
2208 30 91 ---- Bourbon whiskey 1 150% -
2208 30 92 ---- Scotch 1 150% -
2208 30 93 ---- Blended 1 150% -
2208 30 99 ---- Other 1 150% -
2208 40 -Rum and other spirits obtained by distilling fermented sugarcane products:      
  ---In containers holding 2 l or less :      
2208 40 11 ----Rum 1 150% -
2208 40 12 ----Other 1 150% -
  ---Other:      
2208 40 91 ----Rum 1 150% -
2208 40 92 ----Other 1 150% -

2208 50

- Gin and Geneva :

     
  --- In containers holding 2 l or less :      
2208 50 11 ---- Gin 1 150% -
2208 50 12 ---- Geneva 1 150% -

2208 50 13 

---- Vodka

 1 150% -
  --- Other :      
2208 50 91 ---- Gin 1 150% -
2208 50 92 ---- Geneva 1 150% -
2208 60 93 ----  Vodka 1 150% -

2208 70

-  Liqueurs and cordials :

      
  --- In containers holding 2 l or less :      
2208 70 11 ---- Liqueurs 1 150% -
2208 70 12 ---- Cordials 1 150% -
  --- Other :      
2208 70 91 ---- Liqueurs 1 150% -
2208 70 92 ---- Cordials 1 150% -

2208 90

- Other :

      
  ---  In containers holding 2 l or less :      
2208 90 11 ---- Tequila 1 150% -
2208 90 12 ---- Indenatured ethyl alcohol 1 150% -
2208 90 19 ---- Other 1 150% -
  --- Other:      
2208 90 91 ---- Tequila 1 150% -
2208 90 92 ---- Indenatured ethyl alcohol 1 150% -
2208 90 99 ---- Other 1 150% -

2209

Vinegar and substitutes for vinegar obtained from acetic acid

      
2209 00 - Vinegar and substitutes for vinegar obtained from acetic acid :      
2209 00 10 --- Brewed vinegar 1 30% -
2209 00 20 --- Synthetic vinegar 1 30% -
2209 00 90 --- Other 1 30% -

Duties

Effective Rate of Duty

Additional Duty

Exemptions

General Exemption

Additional Duty Exemption

 

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation

Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.