Maharashtra Excise Manual
Page 979 of 1109

(122-B) GO.H.D., No. MIS. H04/CR-5/EXC-3, dated 20th April 2005

Manufacturing of wines fbr a period of ten years and for that purpose amends the previous Order, Home Department, No. BWR. 1102 CR-59(2)/EXC-3, dated the 24th December, 2001 as follows:

For clause (b), the following clause shall be substituted namely:—

(b) Who is holding licence in Form No BRL after 18th September 2001 and are not using alcohol in wines to increse the strength of wine.

Excise duty 100% remission.

(122-B) GO.H.D., No. MIS. H04/CR-5/EXC-3, dated 20th April 2005

In exercise of the powers conferred by clause (d-1) of sub-section (1) of section 139 of the Bombay Prohibition Act, 1949, the Government of Maharashtra hereby remits the whole of the excise duty leviable under the said Act, to the holders of BRL license, issued under the Maharashtra Manufacture of Beer and Wine Rules, 1966, in respect of manufacturing of wines fbr a period of ten years and for that purpose amends the Government Order, Home Department No. BWR.1102/CR-59(2)/EXC-3, dated the 24th December 2001 as follows, namely:—

In the said Order,—

  1. (i) for the words "five years" the words "ten years" shall be substituted; and
  2. (ii) fbr clause (a), the following clause shall be substituted, namely:—

(a) Who is holding licence prior to the 18th September 2001 and is not using alcohol to increase the strength of wine.

No Excise duty that is to say 100% remission.

(122-C) G O. H. D.,BWR. 1105/CR-9/EXC-3, dated 31st March 2006

Whereas, by Government Notification, Home Department No. DWR. 1105/CR-9(1)/EXC-3, dated the 31st March 2006 (herein after referred to as "he said notification") issued in exercise of the powers conferred by sub-section (7) of section 105 of the Bombay Prohibition Act, 1949 (Bom. XXV of 1949) (herein after referred to as "the said Act"), the Government of Maharashtra has revised the rates of excise duty leviable on the various types of wine mentioned in the said notification;

And whereas, the Government of Maharashtra considers it expedient to remit wholly the duty leviable under the said notification on the wine manufactured as own brand from the grapes produced within the State of Maharashtra without addition of alcohol or without blending of wine manufactured in the State or brought from across customs frontier or from other States;

Now, therefore, in exercise of the powers conferred by clause (d-1) of sub-section (1) of section 139 of the said Act and in supersession of the Government Order; Home Department No. BWR. 1102/CR-59(2)/EXC-3, dated the 24th December 2001, the Government of Maharashtra hereby remits wholly, the excise duty leviable under the said Act, on the holders of BRL licenses issued under the Maharashtra Manufacture of Beer and Wine Rules, 1966, in respect of the wine manufactured from the grapes produced within the State of Maharashtra and without using alcohol or without blending of any other wine, for the period upto the 23rd December 2011.

(122-D) G O. H. D. No. BWR-0809/CR-244/EXC-3, dated 11th March 2010

Whereas, by Government Notification, Home Department No. BWR. 1105/CR-9(1)/EXC-3, dated 31st March 2006 (herein after referred to as "the said notification,"), issued in exercise of the powers conferred by sub-section (1) of section 105 of the Bombay Prohibition Act, 1949 (Bom. XXV of 1949) (herein after referred to as "the said Act") the Government of Maharashtra has revised the rates of excise duty to be imposed on the various types of wine mentioned in the said notification;