Maharashtra Excise Manual
Page 959 of 1109

Page 959

1949: Bom. XXV] Maharashtra Prohibition Act 963

[(aa) When the Liquor is transported in bottles after removal from the Customs Frontier or Customs Bond—
(i) Rs. 30.00 per bulk litre for spirits.
(ii) Rs. 20.00 per bulk litre for fermented and mild beer or liquors,
(iii) Rs. 10.00 per bulk litre for Wines.]

(b) When the Liquor to be transported is in the wood.
(i) 22nP per proof litre of spirits of rectified spirit.
(ii) 8nP per litre of wines.
(iii) 4nP per litre [of fermented liquors and mild liquors]

(2) 2[Rates of Special Fee

  1. (i) 13[150 per cent of the manufacturing cost] or Rs. 450.00 per bulk litre, whichever is higher, for the Spirits.)
  2. (ii) 14[(a) maximum retail price
    upto Rs. 900.00
    Rs. 400 per bulk litre.
    (b) maximum retail price
    from Rs. 901.00 to Rs. 6000.00
    Rs. 300 per bulk litre.
    (c) maximum retail price
    above Rs. 6000.00
    5 per cent of maximum retail price, for the wines    ]
  3. ,5[(iii) (a) ,15[175 per cent of the manufacturing cost or Rs. 42.00 per bulk litre,] whichever is higher, for mild beer, having alcoholic strength not exceeding 8.75 proof spirit.
    (b) 15[235 per cent of the manufacturing cost or Rs. 80.00 per bulk litre,] whichever is higher, for fermented beer having alcoholic strength exceeding 8.75 proof spirit.
  4. (iv) (a) Rs. 10.00 per bulk litre of Rectified Spirit transported within the State for other than manufacture of potable liquors.
    (b) Rs. 200.00 per bulk litre of rectified spirit imported for other than manufacture of potable liquors.)15]

16[5. Rule 4, in so far as it relates to the payment of the special fee, shall not be applicable to the transporter 18[transporting Indian-made Foreign Liquor] who holds an ordinary trade and import licence for the import and sale of foreign liquor under the Bombay Foreign Liquor Rules, 1953.]

  1. 10 Subs. by G.N. of 04-08-2008.
  2. 11 Added by G.N. of 10-07-2007.
  3. 2 Subs. by G.N. of 21-06-1992.
  4. 12 Deleted by G.N. of 04-08-2008.
  5. 3 Subs. by G.N. of 30-04-1986.
  6. 13 Subs. by G.N. of 26-06-2009.
  7. 14 Subs. by G.N. of 22-07-2009.
  8. 5 Ins. by G.N. of 30-04-1997.
  9. 15 Subs. by G.N. of 30-3-2011.
  10. 6 Ins. by G.N. of 28-03-2001.
  11. 16 Ins. by G.N. of 6-11-2020.
  12. 7 Rule 5 deleted by G.N. of 9-10-2006.
  13. 17 Subs. ibid.
  14. 8 Rule 5 Ins. by G.N. of 07-12-2006.
  15. 18 Subs. by G.N. of 18-11-2021.
  16. 9 Subs. by G.N. of 12-11-2007.