CUSTOMS NOTIFICATION No. 37/2001 Dated 31^st March, 2001 
Additional Duty on alcoholic liquors under Headings 22.03, 22.04, 22.05, 22.06 or 22.08

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.

Table

2. This notification shall come into force on the 1^st day of April, 2001.

Sd/-
(Prashant Kumar Sinha)
Under Secretary to the Government of India