(2) Every manufacturer of Indian Made Foreign Liquor, Beer of Wine desirous of exporting Indian Made Foreign Liquor, Beer of Wine in the State of Maharashtra shall declare his manufacturing cost and maximum retail price of every of Potable Liquor to the Commissioner in quadruplicate. The Commissioner shall authenticate all the four copies and return one copy to the exporter to the State, retain remaining copies for this record and for sending to State Excise Superintendents of the Districts and to the officer in-charge of Trade and Import licence concerned.
1[Explanation—For the purpose of sub-rules (1) and (2) for computing the manufacturing cost, the cost of alcohol imported, if any, into the country across the Customs frontiers may be excluded.]1
3[(3) The holder of valid certificate in Form L as appended to Maharashtra Foreign Liquor (Import and Export) Rules, 1963, shall, by statement in sufficient number of copies as specified by the Commissioner, declare his manufacturing cost and Maximum Retail Price of every pack of Imported Foreign Liquor which he wishes to remove from the custom frontier or custom bond, to the Commissioner. The Commissioner shall authenticate all the necessary copies and return one copy to the Trade and Import license holder in Form FL-I as appended to the Bombay Foreign Liquor Rules, 1953 and retain remaining copies for his record and for the record of the Superintendent of the district in which FL-I license is located.]3
4. Subsequent change in manufacturing cost.
Any variation likely to be made in manufacturing cost or Maximum Retail price subsequent to declaration under rule 3 above shall, by statement in quadruplicate copies be declared by manufacturer to the respective officers mentioned in these rules in advance. The copies of declaration shall be dealt with as provided in rule.
5. Regulation of Maximum Retail Price of Potable Liquor.
Maximum Retail Price of Potable Liquor shall not exceed,
(A) In case of sale to licensee under the Act other than Canteen Stores Department (India),
- 5[(i) 4.5 times of the manufacturing cost plus Sales Tax at the prevalent rate in case of Country Liquor;]5
- 7[(ii) (a) 5 times of the manufacturing cost, if manufacturing cost per bulk litre of Foreign Liquor (Spirits), including Imported liquor bottled in India, does not exceed Rs. 210 (Rupees Two Hundred ten only) plus sales tax at the prevalent rate.]7
- (b) 5 times the manufacturing cost increased by 4 times the manufacturing cost in excess of Rs. 210 (Rupees Two Hundred ten only) per bulk litre, if manufacturing cost per bulk litre of Foreign Liquor (Spirits), including Imported liquor bottled in India, exceeds Rs. 210 (Rupees Two Hundred ten only) plus Sales Tax at the prevalent rate.
Examples—1. If manufacturing cost of 750 ml. IMFL bottle is declared as Rs. 175 the Maximum Retail Price shall not exceed [ 175 X 5 + (175-157.50)X 4] +35% Sales Tax, i.e. Rs. 945 + 330.75 = 1275.75.
2. If manufacturing cost of 180 ml IMFL bottle is declared as Rs. 45 the Maximum Retail Price shall not exceed Rs. [45 X 5+(45-37.80)X 4]+35% Sales tax, i.e. Rs 253.80+88.83=342.63.