| 2205 |
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] |
| SWS exempted on All goods falling under heading 2204 and 2205 and tariff item 2206 00 00. [SNo. 50 of 11/02.02.2018] |
| State Excise applicable as Additional Duty of Customs, Central Excise exempted. |
| Additional Duty exempted by 82/03.07.2007 |
| 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] |
| Heading 2206 and their items substituted by Finance Act 2016 |
| 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 item 2206 00 00 substituted] |
| SWS exempted on All goods falling under heading 2204 and 2205 and tariff item 2206 00 00. [SNo. 50 of 11/02.02.2018] |
| State Excise applicable as Additional Duty of Customs, Central Excise exempted. |
| Additional Duty exempted by 82/03.07.2007 |
