Maharashtra Excise Manual
Page 1057 of 1109

Schedule

{172} GN., H.D., No. FLR. 1068/C-12736HI dated 25th April 1968 (M.G Pt VB, p. 437)

Amended by the GN. H.D., No. FLR. 1068/C-127 dated 8th January 1969 (M.G., Pt. IV-B, p. 64)

Schedule

(1)
Preparations
(2)
Provisions of the Act
(3)
Extent of exemption
1. Any preparation containing not more than 4/7th of one per cent of alcohol by volume (equivalent to one per cent of proof spirit), being a preparation which may be used for human consumption as a beverage. Sections 12(a), 12(c), 12(d), 13(a), 13(b), 23(a) and 105 whole
2. Any preparation other than toddy containing more than 4/7th of one per cent of alcohol by volume (equivalent to one per cent of proof spirit) but containing not more than five per cent of alcohol by volume (equivalent to 8.75 per cent of proof spirit), being a preparation which may be used for human consumptions as a beverage.
  1. Section 12 (c)
  2. section 12(d)
  3. Section 13(b)
  4. Section 23(a)
  5. Sections 43(2)(v), 35(2)(i) and 44(1).
  1. So far as section 12(c) relates to the transport and possession of such preparation by a person not less than 21 years of age.
  2. So far as section 12(d) relates to buying of such preparations by a person not less than 21 years of age.
  3. 1So far as section 13(b) relates to consumption or use of such preparations by persons not less than 21 years of age, provided they are not consumed in a public place.1
  4. So far as section 23(a) relates to soliciting the use of or offering such preparation by and to persons not less than 21 years of age.
  5. So far as these sections relate to sale of such preparations.