Move 2 India - cigarettes cigars tobacco alcohol

How much cigarettes, cigars, tobacco and alcoholic liquors can be brought?
Following quantities of Tobacco products and Alcohols may be included for import within the aforesaid duty free allowances mentioned at Sl. No. 1 to 3 above, as the case may be :
(1) 200 cigarettes or 50 cigars or 250 gms tobacco.
(2) Alcoholic liquor or wines upto two litres.
Duty has to be paid if -
(a) items have been brought within the prescribed limits but duty free allowance is exhausted.
(b) items are brought in excess of the prescribed limits, although the duty free allowance is not exhausted.
What is the duty on Cigarettes, cigars, tobacco, alcoholic liquors brought in excess of the above stated amount or exceeding the duty free allowance limit?
Alcoholic drinks and Tobacco products imported in excess of the free allowance are charged to duty at the rates applicable to their commercial imports and not at the usual baggage duty rate. The approximate rates of duty for these items are as follows:-
(1) Cigarettes 30% Basic + various amounts of Addl. Duty based on length as per C.Ex Duty rates.
(2) (a) Wine/Beer/Champagne upto US$25 per case* :- 260.6% of the CIF value.
(b) Whisky/Cognac/Brandy/Gin/Rum/Vodka -
upto US$ 10 per case* : 547% of the CIF value.
over US$ 10 to US$ 20 per case* : 416.12% of the CIF value.
(3) (a) Wine/Beer/Champagne over US$25 and upto US$ 40 per case* :- 208.06% of the CIF value.
(b) Whisky/Cognac/Brandy/Gin/Rum/Vodka -
over US$ 20 to US$ 40 per case* : 286.34% of the CIF value.
(4) Alcoholic Drinks over US$ 40 per case* :
(a) Wine/Beer/Champagne - 146.26% of the CIF value.
(b) Whisky/Cognac/Brandy/Gin/Rum/Vodka - 234.84% of the CIF value.
* 1 case = 9 litre. Pro-rata calculation to be made to determine value where the beverage comes in packages other than cases.
The above rates are the minimum prescribed rates. The actual rate of duty may be more depending on the actual value of the liquor due to the nature of the prescribed Additional Duty rates. For example, the Additional Duty rates for Whisky valued between US$20 and US$40 has been prescribed as 50% or US$53.2 per case, whichever is higher. The calculation above has been made using the % value. However, if the duty using $53.2 comes higher, then that is to be taken instead of the % value. Similar Additional Duty rates are prescribed for other slabs also. The above rates are meant for the passengers to have an idea of the minimum duty rates. Please consult the Customs Tariff if you need the exact duty rates.