HC Deb 15 June 1944 vol 400 cc2112-8
11. Mr. Astor

asked the Secretary of State for India what is the rate of duty on tobacco, beer and spirits charged in India for goods imported for the British and American forces, respectively.

Mr. Amery

In accordance with the general policy of His Majesty's Government, which also applies in this country, goods, including beer and tobacco, which are imported into India by the United States Government for the use of American troops are exempted from duty. Owing to shipping difficulties the great bulk of supplies of tobacco, and beer for consumers for the much larger number of British troops in India are drawn from Indian sources. For such of the articles mentioned by my hon. Friend as are imported the rates of duty are those laid down in the Indian Customs Schedule. As details are complex I will circulate them in the OFFICIAL REPORT.

Mr. Astor

Is it not most extraordinary that there should be discrimination between British and American troops in India in regard to the duty paid on their tobacco going into the country, and will my right hon. Friend ask the Indian Government to see if some way can be found to equalise the burden between the two?

Mr. Amery

The situation is not extraordinary because there is a similar situation in this country.

Following is the information:

Rates of duty on beers, spirits, tobacco, etc., imported into India.
Item No. Name of Article. Nature of duty. Standard rate of duty. Preferential rate of duty if the article is the produce or manufacture of
The United Kingdom. A British Colony. Burma.
22(2) Ale, beer, porter, cider and other fermented liquors— The rate at which excise duty is leviable at the place of importation plus one-fifth of the total duty.
(a) In barrels or other containers containing 27 oz. or more Revenue Re. 1–2 per Imperial gallon. — —
(b) In bottles containing less than 27 oz. but not less than 20 oz. Revenue Three annas per bottle. — —
(c) In bottles containing less than 13½ oz. but not less than 10 oz. Revenue One anna and six pies per bottle. — —
(d) In bottles containing less than 6¾; oz. but not less than 5 oz. Revenue Nine pies per bottle — —
(e) In other containers* Revenue Re. 1–8 per Imperial gallon. — —
22(3) Wines, not containing more than 42 per cent, of proof spirit— The rate at which excise duty is leviable at the place of importation plus one-fifth of the total duty.
(a) Champagne and other sparkling wines Revenue Rs. 15–12 per Imperial gallon. — —
(b) Other sorts Revenue Rs. 9 per Imperial gallon. — —
22(4) Spirits (other than denatured spirit)— The rate at which excise duty is leviable at the place of importation plusone-fifth of the total duty.
(a) Brandy, gin, whisky and other sorts of spirits not otherwise specified, including wines containing more than 42 per cent, of proof spirit. Revenue Rs. 45 per Imperial gallon of the strength of London proof. — —
(b) Liqueurs, cordials, mixtures and other preparations containing spirit not otherwise specified—
(i) entered in such manner as to indicate that the strength is not to be tested. Revenue Rs. 60 per Imperial gallon. — — —
(ii) not so entered Revenue Rs. 45 per Imperial gallon of the strength of London proof. — — —
Item No. Name of Article. Nature of duty. Standard rate of duty. Preferential rate of duty if the article is the produce or manufacture of
The United Kingdom. A British Colony. Burma.
22(4) Provided that—
-cont. (a) the duty on any article included in this item shall in no case be less than the duty which would be charged if the article were liable to a duty of 30 per cent, ad valorem;
(b) where the unit of assessment is the Imperial gallon of the strength of London proof, the duty shall be increased or reduced in proportion as the strength is greater or less than London proof.
22(5) Spirits— The rate at which excise duty is leviable at the place of importation plus one fifth of the total duty
(a) Bitters—
(i) entered in such a manner as to indicate that the strength is not to be tested. Preferential revenue. Rs. 60 per Imperial gallon. — Rs. 54 per Imperial gallon. —
(ii) not so entered Preferential revenue. Rs. 45 per Imperial gallon of the strength of London proof. — Rs. 40–8 per Imperial gallon of the strength of London proof. —
(b) Drugs and medicines containing spirit—
(i) entered in such a manner as to indicate that the strength is not to be tested. Preferential Revenue. Rs. 48 Imperial gallon. Rs. 43–31/5 per Imperial gallon. Rs. 43–31/5c per Imperial gallon. —
(ii) not so entered Preferential revenue. Rs. 34–121/5 per Imperial gallon of the strength of London proof. Rs. 31–3 per Imperial gallon of the strength of London proof. Rs. 31–31/5 per Imperial gallon of the strength of London proof. —
22(5) (c) Perfumed spirits Revenue. Rs. 60 per Imperial gallon or 25 per cent, ad valorem, whichever is higher plus one fifth of the total duty. — — —
(d) Rum Preferential revenue. Rs. 45 per Imperial gallon of the strength of London proof. — Rs. 40–8 per Imperial gallon of the strength of London proof. —
Provided that—
(a) on any article chargeable under this item with the lower rate of duty, the duty levied shall in no case be less than 24 per cent, ad valorem, and on any article chargeable under this item with the higher rate of duty, the duty levied shall in no case be less than 36 per cent, ad valorem;
(b) where the unit of assessment is the Imperial gallon of the strength of London proof, the duty shall be increased or reduced in proportion as the strength is greater or less than London proof.
22(6) Denatured spirit Revenue. 11¼ per cent, ad valorem. — — Free
24 Tobacco manufactured, not otherwise specified Revenue. Rs. 4–8 per lb. — — —
24(1) Cigars Revenue. 135 per cent, ad valorem. — — 10 per cent, ad valorem.
24(2) Cigarettes Revenue. 25 per cent, ad valorem and in addition either Rs. 8–2 per thousand or Rs. 3–4 per lb. whichever is higher plus one-fifth of the total duty. — — —
24(3) Tobacco, unmanufactured† Preferential revenue. Rs. 3–141/5 per lb. — Rs. 3–141/5 per lb. 12 per cent, ad valorem.
* Under Government of India, Finance Department (Central Revenue), Notification No. 33, dated the 22nd June, 1935, as amended subsequently, ale and beer in containers other than bottles are exempt from so much of the duty as is in excess of the duty that would have been leviable if such containers were bottles.
† Under Government of India, Finance Department (Central Revenues), Notification No. 33, dated the 22nd June, 1935, tobacco leaf for the manufacture of cigars when proved to have been imported for use in a cigar factory is liable to duty at Rs. 2–64/5 per lb. (standard) and Re. 1–124/5 per lb. (preferential).