Madam Speaker, I beg to move that this Assembly do now adjourn to Monday 22 June 2026 at 11.30 a.m. The Deputy Prime Minister rose and seconded. Question put and agreed to.

The House stands adjourned. At 7.05 p.m., the Assembly was, on its rising, adjourned to Monday 22 June 2026 at 11.30 a.m. (Appendix I) SCHEDULE Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 04.02 Milk and cream, concentrated or containing added sugar or other sweetening matter. 0402.99.10 --- In liquid form containing sugar Kg Specific duty per gram 15 cents per gram of sugar 04.03 Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. - Yogurt: 0403.20.10 --- In liquid form containing sugar Kg Specific duty per gram 15 cents per gram of sugar - Other: 0403.90.10 --- In liquid form containing sugar Kg Specific duty per gram 15 cents per gram of sugar 17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty -- Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter: 1702.11.10 --- Syrup Kg Specific duty per gram 15 cents per gram of sugar -- Other: 1702.19.10 --- Syrup Kg Specific duty per gram 15 cents per gram of sugar - Maple sugar and maple syrup: 1702.20.10 --- Syrup Kg Specific duty per gram 15 cents per gram of sugar - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: 1702.30.10 --- Syrup Kg Specific duty per gram 15 cents per gram of sugar - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar: 1702.40.10 --- Syrup Kg Specific duty per gram 15 cents per gram of sugar - Chemically pure fructose: 1702.50.10 --- Syrup Kg Specific 15 cents per Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty duty per gram gram of sugar - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: 1702.60.10 --- Syrup Kg Specific duty per gram 15 cents per gram of sugar - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: 1702.90.10 --- Syrup Kg Specific duty per gram 15 cents per gram of sugar 1704.90.10 --- White chocolate Kg Specific duty per gram 15 cents per gram of sugar 18.06 Chocolate and other food preparations containing cocoa. - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: 1806.20.10 --- Containing sugar Kg Specific duty per gram 15 cents per gram of sugar - Other, in blocks, slabs or bars: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty -- Filled: 1806.31.10 --- Containing sugar Kg Specific duty per gram 15 cents per gram of sugar -- Not filled: 1806.32.10 --- Containing sugar Kg Specific duty per gram 15 cents per gram of sugar --- Other: 1806.90.91 ---- Containing sugar Kg Specific duty per gram 15 cents per gram of sugar 20.09 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: 2009.11.00 -- Frozen L Specific duty per gram 15 cents per gram of sugar 2009.12.00 -- Not frozen, of a Brix value not exceeding 20 L Specific duty per gram 15 cents per gram of sugar 2009.19.00 -- Other L Specific duty per gram 15 cents per gram of sugar - Grapefruit juice; pomelo juice: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 2009.21.00 -- Of a Brix value not exceeding L Specific duty per gram 15 cents per gram of sugar 2009.29.00 -- Other L Specific duty per gram 15 cents per gram of sugar - Juice of any other single citrus fruit: 2009.31.00 -- Of a Brix value not exceeding L Specific duty per gram 15 cents per gram of sugar 2009.39.00 -- Other L Specific duty per gram 15 cents per gram of sugar - Pineapple juice: 2009.41.00 -- Of a Brix value not exceeding L Specific duty per gram 15 cents per gram of sugar 2009.49.00 -- Other L Specific duty per gram 15 cents per gram of sugar 2009.50.00 - Tomato juice L Specific duty per gram 15 cents per gram of sugar - Grape juice (including grape must): 2009.61.90 --- Other L Specific duty per gram 15 cents per gram of sugar 2009.69.90 --- Other L Specific duty per gram 15 cents per gram of sugar - Apple juice: 2009.71.00 -- Of a Brix value not exceeding L Specific 15 cents per Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty duty per gram gram of sugar 2009.79.00 -- Other L Specific duty per gram 15 cents per gram of sugar - Juice of any other single fruit, nut or vegetable: 2009.81.00 -- Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice L Specific duty per gram 15 cents per gram of sugar 2009.89.00 -- Other L Specific duty per gram 15 cents per gram of sugar 2009.90.00 - Mixtures of juices L Specific duty per gram 15 cents per gram of sugar 21.05 Ice cream and other edible ice, whether or not containing cocoa. 2105.00.10 --- Containing sugar Kg Specific duty per gram 15 cents per gram of sugar 21.06 Food preparations not elsewhere specified or included. 2106.90.60 --- Syrup Kg Specific duty per gram 15 cents per gram of sugar 2106.90.70 --- Concentrate for dilution into ready to drink beverages Kg Specific duty per gram 15 cents per gram of sugar 22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. --- Aerated waters: 2202.10.11 ---- In plastic bottles L Specific duty per gram/per unit 15 cents per gram of sugar plus Rs 2 per unit 2202.10.12 ---- In plant-based bottles L Specific duty per gram 15 cents per gram of sugar 2202.10.13 ---- In can L Specific duty per gram/per unit 15 cents per gram of sugar plus Rs 2 per can 2202.10.19 ---- Other L Specific duty per gram 15 cents per gram of sugar --- Other: 2202.10.91 ---- Fruit drinks L Specific duty per gram 15 cents per gram of sugar 2202.10.99 ---- Other L Specific duty per gram 15 cents per gram of sugar -- Non-alcoholic beer: 2202.91.10 --- In can L Specific duty per gram/per unit 15 cents per gram of sugar plus Rs 2 per can 2202.91.90 --- Other L Specific duty per gram 15 cents per gram of sugar 2202.99.10 --- Soya milk L Specific 15 cents per Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty duty per gram gram of sugar 2202.99.20 --- Aloe vera drinks L Specific duty per gram 15 cents per gram of sugar 2202.99.30 --- Beverages of milk obtained from nuts of Headings 08.01 and 08.02 L Specific duty per gram 15 cents per gram of sugar 2202.99.40 --- Oat milk L Specific duty per gram 15 cents per gram of sugar 2202.99.50 --- Rice milk L Specific duty per gram 15 cents per gram of sugar 2202.99.60 --- Other plant-based milk beverages L Specific duty per gram 15 cents per gram of sugar 2202.99.70 --- Other beverages of milk, tea, coffee, cocoa and chocolate L Specific duty per gram 15 cents per gram of sugar 2202.99.90 --- Other L Specific duty per gram 15 cents per gram of sugar 22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. --- Cognac: 2208.20.11 ---- In bulk for bottling purposes L Specific duty per litre Rs 1,692.50 per litre absolute alcohol 2208.20.19 ---- Other L Specific duty per litre Rs 2,705.70 per litre absolute alcohol --- Brandy: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 2208.20.21 ---- In bulk for bottling purposes L Specific duty per litre Rs 1,692.50 per litre absolute alcohol 2208.20.22 ---- Blended Brandy obtained by mixing spirits of cane or cane products L Specific duty per litre Rs 2,705.70 per litre absolute alcohol 2208.20.29 ---- Other L Specific duty per litre Rs 2,705.70 per litre absolute alcohol 2208.20.90 --- Other L Specific duty per litre Rs 2,705.70 per litre absolute alcohol - Whiskies: 2208.30.10 --- In bulk for bottling purposes L Specific duty per litre Rs 1,692.50 per litre absolute alcohol 2208.30.90 --- Other L Specific duty per litre Rs 2,705.70 per litre absolute alcohol - Rum and other spirits obtained by distilling fermented sugar- cane products: 2208.40.10 --- Agricultural rum L Specific duty per litre Rs 876.15 per litre absolute alcohol 2208.40.20 --- Island recipe rum L Specific duty per litre Rs 876.15 per litre absolute alcohol 2208.40.30 --- Spirits obtained by redistilling alcohol obtained from molasses, sugar cane or its derivatives and by flavouring, sweetening, or further treating the redistilled alcohol L Specific duty per litre Rs 876.15 per litre absolute alcohol Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 2208.40.40 --- Spirits obtained by compounding or flavouring alcohol obtained from molasses, sugar cane or its derivatives L Specific duty per litre Rs 876.15 per litre absolute alcohol 2208.40.90 --- Other L Specific duty per litre Rs 876.15 per litre absolute alcohol - Gin and Geneva: --- Distilled gin: 2208.50.11 ---- Distilled gin obtained by mixing spirits of cane or cane products L Specific duty per litre Rs 876.15 per litre absolute alcohol 2208.50.19 ---- Other L Specific duty per litre Rs 876.15 per litre absolute alcohol --- London gin: 2208.50.21 ---- London gin obtained by mixing spirits of cane or cane products L Specific duty per litre Rs 876.15 per litre absolute alcohol 2208.50.29 ---- Other L Specific duty per litre Rs 876.15 per litre absolute alcohol --- Other: 2208.50.91 ---- Obtained by mixing spirits of cane or cane products L Specific duty per litre Rs 2,705.70 per litre absolute alcohol 2208.50.99 ---- Other L Specific duty per litre Rs 2,705.70 per litre absolute alcohol - Vodka: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty --- Vodka produced from alcohol obtained by treating fermented mash of cereals or potato: 2208.60.11 ---- In bulk for bottling purposes L Specific duty per litre Rs 1,692.50 per litre absolute alcohol 2208.60.19 ---- Other L Specific duty per litre Rs 2,705.70 per litre absolute alcohol 2208.60.20 --- Vodka produced from alcohol obtained from spirits of cane or cane products L Specific duty per litre Rs 876.15 per litre absolute alcohol 2208.60.30 --- Vodka obtained by mixing vodka of HS 2208.60.11 or 2208.60.19 or 2208.60.90 with spirits of cane or cane products L Specific duty per litre Rs 2,705.70 per litre absolute alcohol 2208.60.90 --- Other L Specific duty per litre Rs 2,705.70 per litre absolute alcohol ---Liqueurs and cordials obtained by mixing spirits of cane or cane products: 2208.70.11 ---- In can L Specific duty per litre/per unit Rs 876.15 per litre absolute alcohol plus Rs 2 per can 2208.70.19 ---- Other L Specific duty per litre Rs 876.15 per litre absolute alcohol 2208.70.90 --- Other L Specific duty per litre Rs 876.15 per litre absolute alcohol --- Eau de vie: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 2208.90.11 ---- In bulk for bottling purposes L Specific duty per litre Rs 1,692.50 per litre absolute alcohol 2208.90.12 ---- Eau de vie obtained from spirits of cane or cane products L Specific duty per litre Rs 2,705.70 per litre absolute alcohol 2208.90.19 ---- Other L Specific duty per litre Rs 2,705.70 per litre absolute alcohol --- Tequilla: 2208.90.31 ---- In bulk for bottling purposes L Specific duty per litre Rs 1,692.50 per litre absolute alcohol 2208.90.39 ---- Other L Specific duty per litre Rs 2,705.70 per litre absolute alcohol --- Admixed spirits: 2208.90.61 ---- Obtained by mixing spirits of cane or cane products L Specific duty per litre At the rate applicable to the spirits calculated in proportion to the volume of spirits used in the production 2208.90.69 ---- Other L Specific duty per litre At the rate applicable to the spirits calculated in proportion to the volume of spirits used in the production --- Other: Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 2208.90.91 ---- Obtained by mixing spirits of cane or cane products L Specific duty per litre Rs 2,705.70 per litre absolute alcohol 2208.90.92 ---- Obtained by mixing spirits of cane or cane products, in can L Specific duty per litre/per unit Rs 2,705.70 per litre absolute alcohol plus Rs 2 per can 2208.90.93 ---- Other, in can L Specific duty per litre/per unit Rs 2,705.70 per litre absolute alcohol plus Rs 2 per can 2208.90.99 ---- Other L Specific duty per litre Rs 2,705.70 per litre absolute alcohol 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco: 2402.10.10 --- Cigarillos Kg Specific duty per thousand Rs 16,611 per thousand units 2402.10.90 --- Other Kg Specific duty per kg Rs 28,447 per kg 2402.20.00 - Cigarettes containing tobacco Kg Specific duty per thousand Rs 8,237 per thousand units - Other: 2402.90.10 --- Cigarillos Kg Specific duty per thousand Rs 16,611 per thousand units Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Unit Taxable Base Rate of Excise Duty 2402.90.90 --- Other Kg Specific duty per thousand Rs 8,237 per thousand units