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Notification No. 37/2001, Dated 31st March 2001

the 31st March, 2001


Notification No. 37/2001-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) 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 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 (3) 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 (2) of the said Table, when imported into India, the rates of additional duty specified in the corresponding entry in column (4) of the said Table.




Heading No.

Description of goods

Rate of additional duty






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,-

  1. not exceeding US $ 20 per case;

  2. exceeding US $ 20 but not exceeding US $ 40 per case;

  3. exceeding US $ 40 per case


Explanation: For the purpose of this notification, (i) a "case" shall mean 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.




150% ad val.

100% ad val.


75% ad val.


2. This notification shall come into force on the Ist day of April, 2001.





F.No. B1/2/2001-TRU

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