3. NO.GO.H.D.M.I.S. 333/CR76(2)/EXC-3, dated 30th March 2011.

In exercise of the powers conferred by clause (d) of sub-section (1) of section 139 of the Bombay Prohibition Act, 1949 (Bom. XXV of 1949) (herein after referred to as "the said Act"), and in supersession of the Government Notification, Home Department, No. ARM-1096/21/8/EXC-3, dated the 4th October 1996, the Government of Maharashtra hereby remits with effect from the 1st day of April 2011, the excise duty leviable under the said Act on such varieties of Indian-made Foreign Liquors as are specified in column (2) of the schedule appended hereto in excess of that specified against them in column (3) thereof when such liquors are imported or transported by the Canteen Stores Department (India), exclusively for consumption by members of the Armed Forces of India in quantities not exceeding the quota fixed for such consumption by the Competent Defence Services Authorities.

SCHEDULE

Serial No.	Varieties of Indian made foreign liquors	Excise duties payable by Canteen Stores Department for supplies to the members of armed forces
(1)	(2)	(3)
1.	All sorts of spirit (excluding rum).	180 per cent of manufacturing cost of Rs. 90 per proof litre of alcohol contents, whichever is higher.
2.	Rum	60 per cent of manufacturing cost of Rs. 30 per proof litre of alcohol contents whichever is higher.
3.	Wines	60 per cent of manufacturing cost.
4.	Beer	90 per cent of manufacturing cost.

Explanation.

For the purpose of this order,—

"Indian made foreign liquor" means Country liquor which is declared, by a notification under the proviso to clause (17) of section 2 of the said Act, to be foreign liquor for the purpose of the said Act;
"Proof litre of alcohol contents" means the quantity of one litre of alcohol of London Proof Strength;
"manufacturing cost" means the manufacturing cost declared under the Maharashtra Potable liquor (Fixation of Maximum Prices) Rules, 1996.

(130) G.O. H.D. No. FLR. 2495/23/EXC-2, dated the 11th November 1998

In exercise of the powers conferred by clause (c) of sub-section (1) of section 139 of the Bombay Prohibition Act, 1949 (Bom. XXV of 1949), and all other powers enabling it in this behalf and notwithstanding anything contained in sub-rules (3), (4) and (5) of rule 70-D of the Bombay Foreign Liquor rules, 1953, in so far as the provisions relating to the payment of fees for permit for possession, use, consumption and transportation of liquor, the Government of Maharashtra, hereby exempts ex-servicemen from the provisions of sub-rules (3), (4) and (5) of rule 70-D of the Bombay Foreign Liquor Rules, 1953.

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