TMI BlogAdditional Duty on alcoholic liquors under Headings 22.03, 22.04, 22.05, 22.06 or 22.08X X X X Extracts X X X X X X X X Extracts X X X X ..... proviso to sub-section (1) of section 3 of the Customs Tariff Act, 1975(51 of 1975) which has been inserted by sub-clause (a) of clause 110 of the Finance Bill, 2001, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, having regard to the excise duties for the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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; b. exceeding US $ 20 but not exceeding US $ 40 per case; c. exceeding US $ 40 per case Explanation : For the purpose of this notification, (i) a "case" shall mean a packing containing a total volume of n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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