RESOLUTION SCHEDULE. Column 1 Column 2 Column 3 Column 4 Column 5 Column Other " " Rs per litre

Transcription

1 RESOLUTION Madam Speaker, I move that this Assembly resolves that, with effect from 9 June 2017, shall, in respect of the excisable goods falling under their respective H.S. Codes, as the Schedule to this Resolution, be levied at the rate corresponding to those H.S. Codes and excisable goods, as that Schedule, and not at the rate corresponding to those H.S. Codes and excisable goods as Part I of the First Schedule to the Excise Act. 8 June 2017

2 2 RESOLUTION SCHEDULE Column 1 Column 2 Column 3 Column 4 Column 5 Column Beer made from malt: --- Of an ic strength not exceeding 9 degrees: In can L Specific Rs per plus Rs 2 per can Other Rs per --- Other: In can Rs per plus Rs 2 per can Other Rs per Wine of fresh grapes, including fortified wines; grape must other than that of heading Sparkling wine:

3 Champagne L Specific Rs Other Rs Other wine; grape must with fermentation prevented or arrested by the addition of : -- In containers holding 2 L or less: Fortified wine Rs In cans not exceeding 330 ml Rs per plus Rs 2 per can Other Rs In containers holding more than 2 L but not more than 10 L -- Other: In bulk for bottling Rs Rs Fortified wine Rs

4 Grape must with fermentation prevented or arrested by the addition of L Specific Rs Other Rs Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. - In containers holding 2 L or less: Other Rs Other: In bulk for bottling Rs Other Rs Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-ic beverages, not elsewhere specified or included:

5 Fruit wine L Specific Rs per Fortified fruit wine Rs per Shandy Rs per --- Beer: Of an ic strength not exceeding 9 degrees, in can Other, of an ic strength not exceeding 9 degrees Of an ic strength exceeding 9 degrees, in can Rs per plus Rs 2 per can Rs per Rs per plus Rs 2 per can Other Rs per --- Cider, perry and mead: In can Rs per plus Rs 2 per can

6 Other L Specific --- Made wine and fortified made wine: Rs per Made wine Rs per Fortified made wine Rs Island wine and fortified Island wine: Island wine Rs per Fortified Island wine Rs per --- Admixed wine and fortified admixed wine: Admixed wine Rs per Fortified admixed wine --- Other: Rs In can Rs plus Rs 2 per can

7 Other L Specific Undenatured ethyl of an ic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. - Spirits obtained by distilling grape wine or grape marc: --- Cognac: Rs In bulk for bottling Rs 1, Other Rs 1, Brandy: In bulk for bottling Rs 1, Other Rs 1,680.00

8 Other L Specific - Whiskies: Rs 1, In bulk for bottling Rs 1, Other Rs 1, Rum and other spirits obtained by distilling fermented sugar-cane products: Agricultural rum Rs Island recipe rum Rs Other Rs Gin and Geneva:

9 Distilled gin L Specific Rs London gin Rs Other Rs 1, Vodka: Vodka produced from obtained by treating fermented mash of cereals or potato Rs 1, Other Rs Liqueurs and cordials Rs Other: --- Eau de vie:

10 In bulk for bottling L Specific Rs 1, Other Rs 1, Spirit cooler: In can Rs per plus Rs 2 per can Other Rs per --- Tequilla: In bulk for bottling Rs 1, Other Rs 1, Spirits obtained by redistilling obtained from molasses, sugar cane or its derivatives and by flavouring, sweetening, or further treating the redistilled Rs

11 Spirits obtained by compounding or flavouring obtained from molasses, sugar cane or its derivatives L Specific Rs Admixed spirits At the rate applicable to the spirits calculated in proportion to the volume of spirits used in the production Other Rs 1, Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots, cigarillos containing tobacco: Cigarillos Kg Specific thousand Other Specific kg Rs 10,313 per thousand Rs 17,662 per kg Cigarettes containing tobacco Specific thousand Rs 5,111 per thousand - Other:

12 Cigarillos Kg Specific thousand Rs 10,313 per thousand Other Rs 5,111 per thousand