At present, rates charged by different states on imported spirits vary considerably. For instance, in Maharashtra, Madhya Pradesh and Orissa the levy is R200 per litre, while in Delhi, it is R200 per bottle. In Karnataka, the levy is set at 66% of the CIF value and duty together. A uniform rate would allow the government to keep control of duty rates across the country and eliminate the advantage some states are currently obtaining by keeping their rates extremely low.

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