Duty paid goods (specifically liquor) be stocked at Duty Free Shops at Airports? Also provide reference of laws/ circulars/ notifications related to this.
1 Replies
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 17 January 2012
liquers and wines are subject to state excise duty, ( these are not covered under central excise), and duty free means central excise duty free, hence state excise should be paid.
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