| 2208 |
Basic Duty (By Notification) – [See Also AIDC] |
| Budget 2021: New S. Nos. 104A of Notiification No. 50/2017-Customs is being created. AIDC is being imposed on alcoholic beverages and spirits, falling under tarif headings 2204, 2205, 2206 and 2208. Simultaneously, BCD on these items has been reduced. For the revised rates, refer to the table in Annexture-C. [S. No. 8 of Notification no. 02/2021-Customs dated 1st February, 2021 refers] |
| Schedule Changes by Sec 88(b) of Finance Act 2019 w.e.f. 1 Jan 2020 by Ntfn 89-Cus-NT/10.12.2019.
[Tariff items 2208 20 12, 2208 20 92, 2208 50 13 omitted]
[Tariff item 2208 50 93 substituted] |
| Budget 2020: Vide S. No. 108 of notification No. 50/2017-Customs dated 30th June 2017, concessional 5% BCD is prescribed on Angostura bitters falling under tariff heading 2208. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, Angostura bitters falling under tariff heading 2208 will now attract 150% BCD |
| SWS exempted on goods in tariff items 2208 by SNo. 1 of 11/02.02.2018 |
| State Excise applicable as Additional Duty of Customs, Central Excise exempted. |
