▁noted ▁whis ky ▁br ands ▁and ▁dist iller ies ▁in ▁Scotland , ▁including ▁Dal more , ▁Is le ▁of ▁J ura , ▁and ▁Why te ▁& ▁Mack ay . ▁( In ▁ 2 0 1 2 , ▁Di age o ▁acquired ▁a ▁ 5 5 % ▁st ake ▁in ▁United ▁Sp ir its .) ▁Some ▁of ▁the ▁Scot ch ▁whis ky ▁produced ▁is ▁used ▁in ▁Indian ▁bl ends . ▁Why te ▁& ▁Mack ay ▁has ▁since ▁been ▁sold ▁as ▁of ▁ 2 0 1 4 ▁to ▁Em per ador ▁a ▁company ▁based ▁in ▁the ▁Philippines . ▁ ▁Dom estic ▁market ▁In ▁terms ▁of ▁volume , ▁India ▁is ▁the ▁biggest ▁consumer ▁of ▁whis ky ▁in ▁the ▁world . ▁It ▁has ▁a ▁complex ▁tax ▁structure ▁with ▁tax es ▁level led ▁by ▁both ▁Central ▁and ▁State ▁Govern ments . ▁Import ▁tax es ▁are ▁applied ▁by ▁the ▁Central ▁Government ▁on ▁imported ▁spirits . ▁State ▁level ▁tax es ▁are ▁lev ied ▁by ▁each ▁individual ▁State , ▁with ▁tax ation ▁levels ▁and ▁methods ▁varying ▁significantly . ▁The ▁sale ▁of ▁alco hol ▁is ▁also ▁prohib ited ▁in ▁some ▁States . ▁ ▁Wh is ky ▁accounts ▁for ▁nearly ▁ 6 0 % ▁of ▁the ▁Indian - made ▁foreign ▁liqu or ▁market . ▁India ▁account ed ▁for ▁nearly ▁half ▁the ▁global ▁whis ky ▁market ▁by ▁volume ▁in ▁ 2 0 1 0 . ▁The ▁market ▁is ▁generally ▁divided ▁into ▁segments ▁based ▁on ▁price . ▁ ▁Trade ▁controvers y ▁The ▁consumption ▁of ▁native - dist illed , ▁mol ass es - based ▁whis