A glimpse of the Indian liquor industry.

1. Tequila in India Bringing tequila to the country Rahul.Ajit.Advisory

2. Presentation Flow Rahul.Ajit.Advisory

4. Indian Beverage Consumption Rahul.Ajit.Advisory

5. Indian Alcoholic Drinks Market Rahul.Ajit.Advisory

6. Indian Alcoholic Drinks - Types Rahul.Ajit.Advisory

7. Indian Market: A snapshot Rahul.Ajit.Advisory

8. Indian Market: A snapshot Rahul.Ajit.Advisory

9. Indian Market: A snapshot Rahul.Ajit.Advisory

10. Indian Spirits Market (IMFL) Rahul.Ajit.Advisory

11. IMFL market by category Rahul.Ajit.Advisory

12. Market Shares in IMFL Rahul.Ajit.Advisory

13. IMFL Imports over the years Rahul.Ajit.Advisory Kilolitres (KL) per annum

14. Break up of IMFL Imports Rahul.Ajit.Advisory

21. Types of tequila Rahul.Ajit.Advisory

22. Socio Cultural Differences Rahul.Ajit.Advisory Drinking Practices Mexico India Most commonly consumed alcoholic beverages Beer, tequila, rum, 96-percent proof alcohol, pulque, wine, and mezcal Arrack, palm wine, beer, and imported liquors Drinking predates European contact Yes, especially pulque consumption as part of traditional rituals and customs Yes, but not particularly central to social life Women’s drinking patterns Majority (about 63%) abstinent Predominantly (about 95%) abstinent Men’s drinking patterns Those who drink tend to drink rather frequently and often heavily Highly variable across regions

23. Socio Cultural Differences Rahul.Ajit.Advisory Drinking Practices Mexico India Context of drinking occasions Is an aspect of social family life passages, fiestas and, for some drinkers, part of daily life No regular context established; thus far, not a part of regular daily life or ritual occasions Evidence of concerns about young people’s drinking Definitely increasing Increasing Extent of major concerns about alcohol-related problems Considerable concern about drinking among men; drinking is seen as having major consequences for health and job performance Increasing problems seen in health, social, and economic areas

25. Import Procedures Rahul.Ajit.Advisory

26. Documents Rahul.Ajit.Advisory

28. Import Duties Rahul.Ajit.Advisory

29. Import Duty Rates Rahul.Ajit.Advisory Product Applied Tariff (or Basic Duty) Other Duties Effective Duty Wine / Beer (CIF value up to USD 25 per case*) 100% 75% additional duty 4% special additional duty 264% Wine / Beer (CIF value greater than USD 25 but less than USD 40 per case) 100% 50% additional duty (min US$37 for applied tariff plus additional duty) 4% special additional duty 212% Wine / Beer (CIF value greater than USD 40 per case) 100% 20% additional duty (min USD 40 for applied tariff plus additional duty) 4% special additional duty 149.6%

30. Import Duty Rates Rahul.Ajit.Advisory Product Applied Tariff (or Basic Duty) Other Duties Effective Duty Spirits (CIF value less than USD 10 per case) 166% 150% additional duty (min USD 40 for applied tariff plus additional duty) 4% special additional duty 591.6% Spirits (CIF value more than USD 10 but less than USD 20 per case) 166% 100% additional duty (min $40 for applied tariff plus additional duty) 4% special additional duty 453.28% Spirits (CIF value more than USD 20 but less than USD 40 per case) 166% 50% additional duty (min USD 53.20 for applied tariff plus additional duty) 4% special additional duty 315% Spirits CIF value of more than USD 40 per case) 166% 25% additional duty (min USD 53.20 for applied tariff plus additional duty) 4% special additional duty 245.8%