THE MAHARASHTRA INDIAN-MADE FOREIGN LIQUOR (TRANSPORT AND EXPORT UNDER BOND) RULES, 1968

THE MAHARASHTRA INDIAN-MADE FOREIGN LIQUOR (TRANSPORT AND EXPORT UNDER BOND) RULES, 1968

GN., R.&F.D.EAR. 1562/147668-N, dated 26th April 1968 (M.GPtJV-B, p.511)

1. Amended by Corrig. R. & F. D., No. EAR. 1562/14768-N, dated 15th May 1968 (M.GPt.IV-B.P.755).
2. Amended by G. N. R. & F. D. No. EAR. 1562/142768-N. dated 19th July 1969. (M. G. Pt. IV-Bp. 1060)
3. Amended by Erratum No. EAR. 1562/14768-N, dated 2nd August 1973 (M.G.PtJV-B.p.1498).
4. Amended by G. N. H. D., BPA.. 0107/C.R. -4/EXC-2 dated 10th January 2008 (M.GPtJV-B.p)
5. Amended by G. N. H. D., BPA.. 0209/C.R.-40/EXC-2 dated 4th August 2009 (M.GPt.W-B,p3)

In exercise of the powers conferred by section 143, read with clause (vii) of sub-section (1) of section 139, of ¹[the Bombay Prohibition Act, 1949¹ (Bom. XXV of 1949), and of all other powers enabling it in that behalf the Government of Maharashtra hereby remits the excise duty on Indian-made foreign liquor intended for being sent by sea, land or air to any foreign country, on condition that the Indian-made foreign liquor is transported under bond to a Customs Station in the State of Maharashtra or exported to a Customs Station in any other State in India from a bonded warehouse in the State of Maharashtra subject to the following Rules, the same having been previously published as required by sub-section (3) of section 143 of the said Act, namely:

1. Title

These Rules may be called the Maharashtra Indian-made Foreign Liquor (Transport and Export under Bond) Rules, 1968.

2. Extent

In these Rules, unless there is anything repugnant in the subject or context,—

1. "Act" means the ¹Bombay Prohibition Act, 1949¹;
2. "bonded warehouse" means a warehouse or part of a distillery appointed by the State Government as a bonded warehouse for the receipt and storage under bond of Indian made foreign liquor;
3. "Custom Officer" means the Officer-in-charge of Customs Station;
4. "Customs Station" has the meaning assigned to it by the Customs Act, 1962;
5. "Form" means the form appended to these Rules;
6. "Indian made foreign liquor" means any country liquor which is declared to be foreign liquor for the purposes of the Act by a notification under the proviso to clause (17) of section 2 of the Act, but does not include medicinal and toilet preparations containing alcohol;
7. "Place of export" means the bonded warehouse in the State from which the Indian made foreign liquor is exported to a Customs Station in any other State in India;
8. "Place of transport" means the bonded warehouse in the State from which the Indian made foreign liquor is transported to a Customs Station therein.

3. Definitions.

Any person desiring to transport in bond from a place of transport (hereinafter called the transporter) to a Customs Station in the State or to export-in-bond from a place of export (hereinafter called the exporter) to a Customs Station in any other State in India Indian-made foreign liquor for despatch by sea, land or air to any foreign country, shall apply for a transport-in-bond pass or export-in-bond pass, as the case may be, to the Collector of the place of transport, or as the case may be, the place of export.

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