As far as I have researched there is no tax break if you import bulk wine. Tax based on how much liters of wine importing. it is bottled or not but the tax is for literes. The only advantage is cost of materials to put in the bottle will be cheaper in India for some cases. Like bottling, labeling, packing etc. It will be much cheaper in India compared to Europe or USA. I would say 20% cheaper for a container of wine.