| 2204 |
Heading 2204 21 90 and their tariff items inserted by Finance Act 2016 |
| 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] |
| Budget 2020: Vide S. No. 105 of notification No. 50/2017- Customs dated 30th June 2017,a concessional BCD of 30% is prescribed on Wine , for use as a sacramental wine falling under Chapter 22. On review, this entry and Condition No. 11 in the Annexture to Notification No. 50/2017- Custom dated 30th June, 2017 is being omitted vide notification no. 1/2020-Customs dated 2nd Feb, 2020. Consequently, Wine , for use as a sacramental wine falling under Chapter 22 will now attract 150% BCD. |
| State Excise applicable as Additional Duty of Customs, Central Excise exempted. |
| SWS exempted on All goods falling under heading 2204 and 2205 and tariff item 2206 00 00. [SNo. 50 of 11/02.02.2018] |
