Indian ITC-HS · Tariff Item (8-digit)
HSN / HS Code 22090090Vinegar and Substitutes for Vinegar Obtained from Acetic Acid — Other EXEMPTION NOTIFICATIONS Rates of additional duty on specified alcoholic liquors: [Notfn. No. 32/03-Cus. dt. 1.3.2003] In exercise of the powers conferred by the proviso to sub-section (1) of section 3 of the Customs Tariff Act, 1975(51 of 1975) and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue) No.54/2001-Customs, dated the 11th May, 2001, published in the Gazette of India, vide number G.S.R.353 (E), dated the 11th May, 2001, the Central Govern- ment 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 headings 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 S.No. Heading Description of goods Rate of additional duty 1. 2203, 2204, All goods put up in bottles or cans or any other 2205, or packing, for ultimate sale in retail and having 2206 a CIF price,- (a) not exceeding USD 25 per case; 75% ad valorem (b) exceeding USD 25 but not exceeding 50% ad valorem or USD 37 per USD 40 per case; case, whichever is higher (c) exceeding USD 40 per case 20% ad valorem or USD 40 per case, whichever is higher 2. 2208 All goods put up in bottles or cans or any other packing, for ultimate sale in retail and having a CIF price,- (a) not exceeding USD 10 per case; 150% ad valorem (b) exceeding USD 10 but not exceeding 100% ad valorem or USD 40 per USD 20 per case; case, whichever is higher (c) exceeding USD 20 but not exceeding 50% ad valorem or USD 53.2 per USD 40 per case; case, whichever is higher (d) exceeding USD 40 per case 25% ad valorem or USD 53.2 per case, whichever is higher Explanation.- For the purposes of this notification,- (i) a "case" shall mean a packing containing a total volume of nine litres of liquor; (ii) the CIF price of any goods put up in packings of a size other than nine litres shall be determined on a pro-rata basis; (iii) the said additional duty shall be payable in Indian currency; (iv) "USD" means US Dollar; (v) rate of exchange applicable for the purpose of calculation of the said additional duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act, and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act. Exemption from Additional duty leviable on Beer of Nepalese origin. [Notfn. No. 82/07-Cus. dt. 3.7.2007] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (8) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) and in superses- sion of the notification of the Government of India in Ministry of Finance (Department of Revenue) No. 178/2003-Customs, dated 12th of December 2003, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods from the whole of the additional duty leviable under the notification of the Government of India in the Ministry of Finance (Department of Rev- enue), No. 32/2003-Customs, dated the 1st March, 2003, published in Gazette of India vide G.S.R. 167(E), dated the 1st March, 2003
Why might this GST rate differ?
This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.
HSN code 22090090 covers Vinegar and Substitutes for Vinegar Obtained from Acetic Acid — Other EXEMPTION NOTIFICATIONS Rates of additional duty on specified alcoholic liquors: [Notfn. No. 32/03-Cus. dt. 1.3.2003] In exercise of the powers conferred by the proviso to sub-section (1) of section 3 of the Customs Tariff Act, 1975(51 of 1975) and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue) No.54/2001-Customs, dated the 11th May, 2001, published in the Gazette of India, vide number G.S.R.353 (E), dated the 11th May, 2001, the Central Govern- ment 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 headings 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 S.No. Heading Description of goods Rate of additional duty 1. 2203, 2204, All goods put up in bottles or cans or any other 2205, or packing, for ultimate sale in retail and having 2206 a CIF price,- (a) not exceeding USD 25 per case; 75% ad valorem (b) exceeding USD 25 but not exceeding 50% ad valorem or USD 37 per USD 40 per case; case, whichever is higher (c) exceeding USD 40 per case 20% ad valorem or USD 40 per case, whichever is higher 2. 2208 All goods put up in bottles or cans or any other packing, for ultimate sale in retail and having a CIF price,- (a) not exceeding USD 10 per case; 150% ad valorem (b) exceeding USD 10 but not exceeding 100% ad valorem or USD 40 per USD 20 per case; case, whichever is higher (c) exceeding USD 20 but not exceeding 50% ad valorem or USD 53.2 per USD 40 per case; case, whichever is higher (d) exceeding USD 40 per case 25% ad valorem or USD 53.2 per case, whichever is higher Explanation.- For the purposes of this notification,- (i) a "case" shall mean a packing containing a total volume of nine litres of liquor; (ii) the CIF price of any goods put up in packings of a size other than nine litres shall be determined on a pro-rata basis; (iii) the said additional duty shall be payable in Indian currency; (iv) "USD" means US Dollar; (v) rate of exchange applicable for the purpose of calculation of the said additional duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act, and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act. Exemption from Additional duty leviable on Beer of Nepalese origin. [Notfn. No. 82/07-Cus. dt. 3.7.2007] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (8) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) and in superses- sion of the notification of the Government of India in Ministry of Finance (Department of Revenue) No. 178/2003-Customs, dated 12th of December 2003, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods from the whole of the additional duty leviable under the notification of the Government of India in the Ministry of Finance (Department of Rev- enue), No. 32/2003-Customs, dated the 1st March, 2003, published in Gazette of India vide G.S.R. 167(E), dated the 1st March, 2003. GST / IGST is 18%. Basic Customs Duty is 30%. Total effective import duty is about 68.62% on an assessable value of ₹100 (CIF).
Vinegar and Substitutes for Vinegar Obtained from Acetic Acid — Other EXEMPTION NOTIFICATIONS Rates of additional duty on specified alcoholic liquors: [Notfn. No. 32/03-Cus. dt. 1.3.2003] In exercise of the powers conferred by the proviso to sub-section (1) of section 3 of the Customs Tariff Act, 1975(51 of 1975) and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue) No.54/2001-Customs, dated the 11th May, 2001, published in the Gazette of India, vide number G.S.R.353 (E), dated the 11th May, 2001, the Central Govern- ment 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 headings 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 S.No. Heading Description of goods Rate of additional duty 1. 2203, 2204, All goods put up in bottles or cans or any other 2205, or packing, for ultimate sale in retail and having 2206 a CIF price,- (a) not exceeding USD 25 per case; 75% ad valorem (b) exceeding USD 25 but not exceeding 50% ad valorem or USD 37 per USD 40 per case; case, whichever is higher (c) exceeding USD 40 per case 20% ad valorem or USD 40 per case, whichever is higher 2. 2208 All goods put up in bottles or cans or any other packing, for ultimate sale in retail and having a CIF price,- (a) not exceeding USD 10 per case; 150% ad valorem (b) exceeding USD 10 but not exceeding 100% ad valorem or USD 40 per USD 20 per case; case, whichever is higher (c) exceeding USD 20 but not exceeding 50% ad valorem or USD 53.2 per USD 40 per case; case, whichever is higher (d) exceeding USD 40 per case 25% ad valorem or USD 53.2 per case, whichever is higher Explanation.- For the purposes of this notification,- (i) a "case" shall mean a packing containing a total volume of nine litres of liquor; (ii) the CIF price of any goods put up in packings of a size other than nine litres shall be determined on a pro-rata basis; (iii) the said additional duty shall be payable in Indian currency; (iv) "USD" means US Dollar; (v) rate of exchange applicable for the purpose of calculation of the said additional duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act, and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act. Exemption from Additional duty leviable on Beer of Nepalese origin. [Notfn. No. 82/07-Cus. dt. 3.7.2007] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (8) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) and in superses- sion of the notification of the Government of India in Ministry of Finance (Department of Revenue) No. 178/2003-Customs, dated 12th of December 2003, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods from the whole of the additional duty leviable under the notification of the Government of India in the Ministry of Finance (Department of Rev- enue), No. 32/2003-Customs, dated the 1st March, 2003, published in Gazette of India vide G.S.R. 167(E), dated the 1st March, 2003
Importing this at the standard rate costs ≈ ₹68.62 in duty for every ₹100 of shipment value.
What will my shipment cost to land?
Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.
Compliance at a glance
Effective import duty stack
Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.
Unit of measure: l
| Component | Rate | Amount / ₹100 |
|---|---|---|
BCDBasic Customs Duty — the headline tariff rate from the First Schedule. | 30% | ₹30.00 |
AIDCAgriculture Infrastructure & Development Cess — calculated on BCD. | 30% | ₹9.00 |
SWSSocial Welfare Surcharge — calculated on (BCD + AIDC). | 10% | ₹3.90 |
IGSTIntegrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS). | 18% | ₹25.72 |
| Total Duty | 68.62% | ≈ ₹68.62 / ₹100 CIF |
For an assessable value of ₹100:
- BCD = AV × 30% = ₹30.00
- AIDC = BCD × 30% = ₹9.00
- SWS = (BCD + AIDC) × 10% = ₹3.90(exemption notifications exist for this code; verify eligibility)
- IGST = (AV + BCD + AIDC + SWS) × 18% = ₹25.72
- Total Duty = BCD + AIDC + SWS + IGST = ₹68.62 (68.62%)
Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.
Where to source to pay less
Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.
- ASEAN countriesBest rate0%save 30pp
- Japan0%save 30pp
- Least Developed Countries0%save 30pp
- Malaysia0%save 30pp
- Mauritius0%save 30pp
- Nepal0%save 30pp
- Philippines0%save 30pp
- SAFTA (LDC) countries0%save 30pp
- Sri Lanka0%save 30pp
- SAFTA countries5%save 25pp
- The Republic of Korea5%save 25pp
- United Arab Emirates12%save 18pp
- MFN — no FTA (baseline)30%standard rate
Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.
Ask AI about this code
Answers are grounded in the official tariff data shown on this page.
AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.
Participating Government Agency requirements
Documents and information you must declare for clearance under India's SWIFT single-window system.
Where this code sits
- 1
- 222090090Tariff Item (8-digit)Other EXEMPTION NOTIFICATIONS Rates of additional duty on specified alcoholic liquors: [Notfn. No. 32/03-Cus. dt. 1.3.2003] In exercise of the powers conferred by the proviso to sub-section (1) of section 3 of the Customs Tariff Act, 1975(51 of 1975) and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue) No.54/2001-Customs, dated the 11th May, 2001, published in the Gazette of India, vide number G.S.R.353 (E), dated the 11th May, 2001, the Central Govern- ment 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 headings 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 S.No. Heading Description of goods Rate of additional duty 1. 2203, 2204, All goods put up in bottles or cans or any other 2205, or packing, for ultimate sale in retail and having 2206 a CIF price,- (a) not exceeding USD 25 per case; 75% ad valorem (b) exceeding USD 25 but not exceeding 50% ad valorem or USD 37 per USD 40 per case; case, whichever is higher (c) exceeding USD 40 per case 20% ad valorem or USD 40 per case, whichever is higher 2. 2208 All goods put up in bottles or cans or any other packing, for ultimate sale in retail and having a CIF price,- (a) not exceeding USD 10 per case; 150% ad valorem (b) exceeding USD 10 but not exceeding 100% ad valorem or USD 40 per USD 20 per case; case, whichever is higher (c) exceeding USD 20 but not exceeding 50% ad valorem or USD 53.2 per USD 40 per case; case, whichever is higher (d) exceeding USD 40 per case 25% ad valorem or USD 53.2 per case, whichever is higher Explanation.- For the purposes of this notification,- (i) a "case" shall mean a packing containing a total volume of nine litres of liquor; (ii) the CIF price of any goods put up in packings of a size other than nine litres shall be determined on a pro-rata basis; (iii) the said additional duty shall be payable in Indian currency; (iv) "USD" means US Dollar; (v) rate of exchange applicable for the purpose of calculation of the said additional duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act, and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act. Exemption from Additional duty leviable on Beer of Nepalese origin. [Notfn. No. 82/07-Cus. dt. 3.7.2007] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (8) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) and in superses- sion of the notification of the Government of India in Ministry of Finance (Department of Revenue) No. 178/2003-Customs, dated 12th of December 2003, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods from the whole of the additional duty leviable under the notification of the Government of India in the Ministry of Finance (Department of Rev- enue), No. 32/2003-Customs, dated the 1st March, 2003, published in Gazette of India vide G.S.R. 167(E), dated the 1st March, 2003.
Other HSN codes in heading 2209
Related 8-digit tariff items you may be looking for instead.
View all codes in Chapter 22Product guides for this heading
Searching by product name? These guides cover the HSN code, GST rate and import duty for common goods under heading 2209.
What is an HSN Code?
An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.
- First 2 digits: Chapter (e.g. 22)
- Digits 3–4: Heading
- Digits 5–6: Subheading (WCO-aligned)
- Last 2 digits: Indian ITC extension for added granularity
Why is the right HSN code important?
- Ensures correct calculation of customs duties and taxes.
- Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
- Helps avoid clearance delays, penalties or reclassification disputes.
How to use this HSN code
Export Documentation
Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.
Import Clearance
Required for the Bill of Entry and customs clearance when importing goods into India.
GST Classification
Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.
Common HSN code mistakes to avoid
- • Reusing outdated or incorrect codes from old shipments
- • Mixing up similar product codes without checking descriptions
- • Ignoring the last 2 digits which affect Indian duty rates
- • Not considering composition, end use or manufacturing process
- • Relying solely on online tools without professional verification
Need more information?
For complex products, consult with customs brokers or trade experts who can classify based on:
- • Physical product inspection
- • Material composition / manufacturing process
- • Intended end-use
- • Latest customs notifications & advance rulings
Additional Resources
• DGFT Policy: Guidelines for export-import procedures
• Customs Tariff: Complete HSN code list with duty rates
• GST Notifications: Latest tax-rate updates
• Trade Portal: Government trade documentation support
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Open toolHSN Code 22090090 — FAQs
Duty, GST and classification questions answered from the official Customs Tariff data.
HSN code 22090090 (Vinegar and Substitutes for Vinegar Obtained from Acetic Acid — Other EXEMPTION NOTIFICATIONS Rates of additional duty on specified alcoholic liquors: [Notfn. No. 32/03-Cus. dt. 1.3.2003] In exercise of the powers conferred by the proviso to sub-section (1) of section 3 of the Customs Tariff Act, 1975(51 of 1975) and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue) No.54/2001-Customs, dated the 11th May, 2001, published in the Gazette of India, vide number G.S.R.353 (E), dated the 11th May, 2001, the Central Govern- ment 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 headings 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 S.No. Heading Description of goods Rate of additional duty 1. 2203, 2204, All goods put up in bottles or cans or any other 2205, or packing, for ultimate sale in retail and having 2206 a CIF price,- (a) not exceeding USD 25 per case; 75% ad valorem (b) exceeding USD 25 but not exceeding 50% ad valorem or USD 37 per USD 40 per case; case, whichever is higher (c) exceeding USD 40 per case 20% ad valorem or USD 40 per case, whichever is higher 2. 2208 All goods put up in bottles or cans or any other packing, for ultimate sale in retail and having a CIF price,- (a) not exceeding USD 10 per case; 150% ad valorem (b) exceeding USD 10 but not exceeding 100% ad valorem or USD 40 per USD 20 per case; case, whichever is higher (c) exceeding USD 20 but not exceeding 50% ad valorem or USD 53.2 per USD 40 per case; case, whichever is higher (d) exceeding USD 40 per case 25% ad valorem or USD 53.2 per case, whichever is higher Explanation.- For the purposes of this notification,- (i) a "case" shall mean a packing containing a total volume of nine litres of liquor; (ii) the CIF price of any goods put up in packings of a size other than nine litres shall be determined on a pro-rata basis; (iii) the said additional duty shall be payable in Indian currency; (iv) "USD" means US Dollar; (v) rate of exchange applicable for the purpose of calculation of the said additional duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act, and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act. Exemption from Additional duty leviable on Beer of Nepalese origin. [Notfn. No. 82/07-Cus. dt. 3.7.2007] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (8) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) and in superses- sion of the notification of the Government of India in Ministry of Finance (Department of Revenue) No. 178/2003-Customs, dated 12th of December 2003, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods from the whole of the additional duty leviable under the notification of the Government of India in the Ministry of Finance (Department of Rev- enue), No. 32/2003-Customs, dated the 1st March, 2003, published in Gazette of India vide G.S.R. 167(E), dated the 1st March, 2003) attracts 18% IGST under Schedule II of the GST notification.
The Basic Customs Duty (BCD) for HSN code 22090090 is 30%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).
HSN code 22090090 covers Vinegar and Substitutes for Vinegar Obtained from Acetic Acid — Other EXEMPTION NOTIFICATIONS Rates of additional duty on specified alcoholic liquors: [Notfn. No. 32/03-Cus. dt. 1.3.2003] In exercise of the powers conferred by the proviso to sub-section (1) of section 3 of the Customs Tariff Act, 1975(51 of 1975) and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue) No.54/2001-Customs, dated the 11th May, 2001, published in the Gazette of India, vide number G.S.R.353 (E), dated the 11th May, 2001, the Central Govern- ment 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 headings 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 S.No. Heading Description of goods Rate of additional duty 1. 2203, 2204, All goods put up in bottles or cans or any other 2205, or packing, for ultimate sale in retail and having 2206 a CIF price,- (a) not exceeding USD 25 per case; 75% ad valorem (b) exceeding USD 25 but not exceeding 50% ad valorem or USD 37 per USD 40 per case; case, whichever is higher (c) exceeding USD 40 per case 20% ad valorem or USD 40 per case, whichever is higher 2. 2208 All goods put up in bottles or cans or any other packing, for ultimate sale in retail and having a CIF price,- (a) not exceeding USD 10 per case; 150% ad valorem (b) exceeding USD 10 but not exceeding 100% ad valorem or USD 40 per USD 20 per case; case, whichever is higher (c) exceeding USD 20 but not exceeding 50% ad valorem or USD 53.2 per USD 40 per case; case, whichever is higher (d) exceeding USD 40 per case 25% ad valorem or USD 53.2 per case, whichever is higher Explanation.- For the purposes of this notification,- (i) a "case" shall mean a packing containing a total volume of nine litres of liquor; (ii) the CIF price of any goods put up in packings of a size other than nine litres shall be determined on a pro-rata basis; (iii) the said additional duty shall be payable in Indian currency; (iv) "USD" means US Dollar; (v) rate of exchange applicable for the purpose of calculation of the said additional duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act, and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act. Exemption from Additional duty leviable on Beer of Nepalese origin. [Notfn. No. 82/07-Cus. dt. 3.7.2007] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (8) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) and in superses- sion of the notification of the Government of India in Ministry of Finance (Department of Revenue) No. 178/2003-Customs, dated 12th of December 2003, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods from the whole of the additional duty leviable under the notification of the Government of India in the Ministry of Finance (Department of Rev- enue), No. 32/2003-Customs, dated the 1st March, 2003, published in Gazette of India vide G.S.R. 167(E), dated the 1st March, 2003. It sits under Chapter 22 – Beverages, spirits and vinegar, in Section IV – PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES.
The HSN code for Vinegar and Substitutes for Vinegar Obtained from Acetic Acid — Other EXEMPTION NOTIFICATIONS Rates of additional duty on specified alcoholic liquors: [Notfn. No. 32/03-Cus. dt. 1.3.2003] In exercise of the powers conferred by the proviso to sub-section (1) of section 3 of the Customs Tariff Act, 1975(51 of 1975) and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue) No.54/2001-Customs, dated the 11th May, 2001, published in the Gazette of India, vide number G.S.R.353 (E), dated the 11th May, 2001, the Central Govern- ment 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 headings 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 S.No. Heading Description of goods Rate of additional duty 1. 2203, 2204, All goods put up in bottles or cans or any other 2205, or packing, for ultimate sale in retail and having 2206 a CIF price,- (a) not exceeding USD 25 per case; 75% ad valorem (b) exceeding USD 25 but not exceeding 50% ad valorem or USD 37 per USD 40 per case; case, whichever is higher (c) exceeding USD 40 per case 20% ad valorem or USD 40 per case, whichever is higher 2. 2208 All goods put up in bottles or cans or any other packing, for ultimate sale in retail and having a CIF price,- (a) not exceeding USD 10 per case; 150% ad valorem (b) exceeding USD 10 but not exceeding 100% ad valorem or USD 40 per USD 20 per case; case, whichever is higher (c) exceeding USD 20 but not exceeding 50% ad valorem or USD 53.2 per USD 40 per case; case, whichever is higher (d) exceeding USD 40 per case 25% ad valorem or USD 53.2 per case, whichever is higher Explanation.- For the purposes of this notification,- (i) a "case" shall mean a packing containing a total volume of nine litres of liquor; (ii) the CIF price of any goods put up in packings of a size other than nine litres shall be determined on a pro-rata basis; (iii) the said additional duty shall be payable in Indian currency; (iv) "USD" means US Dollar; (v) rate of exchange applicable for the purpose of calculation of the said additional duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act, and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act. Exemption from Additional duty leviable on Beer of Nepalese origin. [Notfn. No. 82/07-Cus. dt. 3.7.2007] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (8) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) and in superses- sion of the notification of the Government of India in Ministry of Finance (Department of Revenue) No. 178/2003-Customs, dated 12th of December 2003, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods from the whole of the additional duty leviable under the notification of the Government of India in the Ministry of Finance (Department of Rev- enue), No. 32/2003-Customs, dated the 1st March, 2003, published in Gazette of India vide G.S.R. 167(E), dated the 1st March, 2003 is 22090090, classified under Chapter 22 – Beverages, spirits and vinegar of India's Customs Tariff (ITC-HS).
The standard unit of quantity (UQC) for HSN code 22090090 is l, as listed in the Customs Tariff.
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