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Start Free TrialCustoms 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 sectionFinance Act 2005 Schedule 2
Title: Second Schedule
State: Central
Year: 2005
THE SECOND SCHEDULE (See section 74) PART I In the First Schedule to the Customs Tariff Act,-- (1) in Chapter 6, for the entry in column (4) occurring against all the tariff items of heading 0603, the entry "60%" shall be substituted; (2) in Chapter 25,-- (i) for the entry in column (4) occurring against all the tariff items of all the headings (except headings 2504 and 2510), the entry "15%" shall be substituted; (ii) for the entries in column (4) and column (5) occurring against all the tariff items of heading 2504, the entries "15%" and "15%" shall respectively be substituted; (3) in Chapter 26, in tariff items 2620 11 00, 2620 19 00, 2620 30 10 and 2620 30 90, for the entry in column (4) occurring against each of them, the entry "15%" shall be substituted; (4) in Chapter 27,-- (i) for the entry in column (4) occurring against all the tariff items of heading 2701 (except tariff items 2701 12 00, 2701 20 10 and 2701 20 90), the entry "15%" shall be substituted; (ii) for the entry in column (4) occurring against the tariff item 2705 00 00, the entry "15%" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of.....
View Complete Act List Judgments citing this sectionCustoms 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
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