The Scotch Whisky Association (SWA) said it was "unfair and incomprehensible" that the Chancellor increased duty on spirits while cutting beer duty.
The SWA claims the Budget announcement penalises consumers who choose Scotch Whisky over beer.
Gavin Hewitt, SWA chief executive, said, "There is no justification for spirits being taxed more heavily than beer".
"It also damages all the good work done to create fairer tax regimes overseas to provide a fairer playing field for Scotch Whisky. It hinders the Government's ambitions for an export-led recovery", Mr Hewitt added.