Skip to content


Bare Act Search Results

Home Bare Acts Phrase: beverages

Sign-up to get more results

Unlock complete result pages and premium legal research features.

Start Free Trial

Customs Tariff Act 1975 Chapter 22

Title: Beverages, Spirits and Vinegar

State: Central

Year: 1975

.....--- Synthetic vinegar 1 30% - 2209 00 90 --- Other 1 30% - ________________________ 1. Substituted for the words "heading 2851" by The Finance Act, 2006, w.e.f. 1.1.2007. 2. Substituted by The Finance Act, 2006, w.e.f. 1.1.2007 for the following:- " 2208 40 - Rum and tafia : -- - - - --- In containers holding 2 l or less : - - - 2208 40 11 ---- Rum l 150% - 2208 40 12 ---- Tafia l 150% - - --- Other - - - 2208 40 91 ---- Rum l 150% - 2208 40 92 ---- Tafia - - -" 3. Substituted by the Finance Act, 2007. 4. Substituted by Notification No. 81/2007 dated 03.07.2007, w.e.f. 03.07.2007

View Complete Act      List Judgments citing this section

Customs Tariff (Amendment) Act, 2003 Chapter XXII

Title: Beverages, Spirits and Vinegar

State: Central

Year: 2003

CHAPTER 22 Beverages, spirits and vinegar NOTES 1. This Chapter does not cover: (a) products falling thereunder (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103); (b) sea water (heading 2501); (c) distilled or conductivity water or water of similar purity (heading 2851); (d) acetic acid of concentration exceeding 10 % by weight of acetic acid (heading 2915); (e) medicaments of heading 3003 or 3004; or (f) perfumery or toilet preparations (Chapter 33). 2. For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20 C. 3. For the purposes of heading 2202, the term "nonalcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate. SUB-HEADING NOTE For the purposes of sub-heading 2204 10, the expression "sparkling wine" means wine which, when kept at a temperature of 20C in closed containers, has an excess pressure of not less than 3 bars. Tariff Item

View Complete Act      List Judgments citing this section

Central Excise Tariff Act, 1985 Chapter 22

Title: Beverages, Spirits and Vinegar

State: Central

Year: 1985

..... l 16% ______________________________________________ 1. Substituted for the words "heading 2851" by seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007. 2. Substituted for the word "Nil" by the Finance Act, 2005. 3. Substituted for the following by the Notification No: 27/2006 - N. T. w.e.f. 01.01.2007. "2208 20 - 2208 20 10 --- 2208 20 20 --- 2208 20 90 --- 2208 30 - 2208 30 10 --- 2208 30 20 --- 2208 30 30 --- 2208 30 90 --- 2208 40 - 2208 40 10 --- 2208 40 20 --- 2208 50 - 2208 50 10 --- 2208 50 20 --- 2208 60 00 - 2208 70 - 2208 70 10 --- 2208 70 20 --- 2208 90 - 2208 90 10 --- .....

View Complete Act      List Judgments citing this section

Central Excise Tariff (Amendment) Act, 2004 Chapter XXII

Title: Beverages, Spirits and Vinegar

State: Central

Year: 2004

.....from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 6. In this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) 2201 WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW 2201 10 Mineral waters and aerated waters: 2201 1010 -- -Mineral waters 1 16% 2201 1020 -- -Aerated waters 1 16% 2201 90 - Other: 2201 90 10 -- -Ice and snow 1 .....

View Complete Act      List Judgments citing this section

The Sikkim Educational Cess on Alcoholic Beverages Act, 2007 Complete Act

State: Sikkim

Year: 2007

.....appoint. Definitions 2. In this Act, unless the context other wise requires- (a) "Alcoholic Beverages" means Indian Made Foreign Liquor manufactured in Sikkim and imported from other States and consumed in Civil and Defense market within the State and the Beer manufactured in Sikkim and imported from other States consumed in State. (b) "beer" means fermented liquor prepared from malt or grain with or without addition of sugar and with hops and includes ale, stout and porter. (c) "cess" means cess or the fee payable under the Act. (d) "Excise Commissioner" means the Excise Commissioner" means the Excise Commissioner as defined under the Sikkim Excise Act, 1992. (e) "Excise Officer" means the Excise Officer as defined under clause (h) of section 2 of the Sikkim Excise Act, 1992. (f) "Foreign Liquor" means:- (i) Brandy, whisky, rum, vodka, gin liqueurs, cordial, bitters and wines or mixture containing any of the liquor aforesaid; (ii) Spirit, sophisticated or compounded so as to resemble in colour and flavour, brandy, whisky rum, vodka, gin, liqueurs, cordials, bitters or other similar potable alcoholic preparation. (g) "Government" means the State Government of Sikkim. (h).....

List Judgments citing this section

Central Excise Tariff Act, 1985 Section IV

Title: Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufact0ured Tobacco Substitutes

State: Central

Year: 1985

SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES NOTES 1. In this Section the term pellets means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. 2. In this Section the expression, unit container means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to hold a predetermined quantity or number.

View Complete Act      List Judgments citing this section

Central Excise Tariff (Amendment) Act, 2004 Section IV

Title: Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes

State: Central

Year: 2004

SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES NOTES 1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. 2. In this Section the expression, "unit container" means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to hold a predetermined quantity or number.

View Complete Act      List Judgments citing this section

Customs Tariff (Amendment) Act, 2003 Section IV

Title: Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes

State: Central

Year: 2003

SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES NOTE In this Section, the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

View Complete Act      List Judgments citing this section

Finance Act, 1995 Complete Act

State: Central

Year: 1995

.....by virtue of holding a capital asset, being a share or any other security within the meaning of clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (hereinafter in this clause referred to as the financial asset), the assessee" (A) becomes entitled to subscribe to any additional financial asset; or (B) is allotted any additional financial asset without any payment. then, subject to the provisions of sub-clauses (i) and (ii) of clause (b)"; (ii) after sub-clause (iii), the following sub-clause shall be inserted, namely :" '(iiia) in relation to the financial asset allotted to the assessee without any payment and on the basis of holding of any other financial asset, shall be taken to be nil in the case of such assessee"; SECTION 15: INSERTION OF NEW SECTION 80DDA After section 80DD of the Income-tax Act, the following section shall be inserted, with effect from the 1st day of April, 1996, namely :" '80DDA. Deduction in respect of deposit made for maintenance of handicapped dependant." (1) In computing the total income of an assessee who is resident in India, being an individual or a Hindu undivided family, there shall be deducted, in accordance with and.....

List Judgments citing this section

Aircraft Act, 1934 Complete Act

State: Central

Year: 1934

.....Government hereby makes the following rules further to amend the Aircraft Rules, 1937, namely: SECTION 01: SHORT TITLE AND EXTENT (1) This Act may be called The Aircraft Act, 1934. (2) It extends to the whole of India and applies also-: (a) to citizens of India, wherever they may be; and (b) to, and to the persons on, aircraft registered in India wherever they may be.] SECTION 02: DEFINITIONS In this Act, unless is anything repugnant in the subject or context,- (1) "Aircraft" means any machine which can derive support in the atmosphere from reactions of the air, Other than reactions of the air against the earth's surface] and includes balloons, whether fixed or free, airships, kites, gliders and flying machines. (2) "Aerodrome" means any definite or limited ground or water area intended to be used, either wholly or in part, for the lending or departure of aircraft, and includes all buildings, sheds, vessels, piers and other structures thereon or appertaining thereto, (2A) "aerodrome reference point", in relation to any aerodrome, means a designated point established in the horizontal plane at or near the geometric centre of that part of the aerodrome.....

List Judgments citing this section

  • << Prev.

Sign-up to get more results

Unlock complete result pages and premium legal research features.

Start Free Trial

Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //