SCHEDULE

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"), and in supersession of the Government Notification issued in this behalf the Government of Maharashtra is pleased to direct, with effect from the 14^th January 1997 that an excise duty or counter-vailing duty, as the case may be, shall be imposed on the excisable articles specified in column (2) of the Schedule appended hereto at the rates specified there in column (3) thereof if such excisable articles are—

issued or transported from any distillery, warehouse, manufactory, brewery or any place of storage established or licensed under the said Act; or
imported into the State of Maharashtra in accordance with the provisions of the said Act.

Serial No.	Excisable Articles	Rate of Duty
(1)	(2)	(3)
1.	Ale, Porter, Cider (a) having alcoholic strength not exceeding 8.75 proof spirit; (b) having alcoholic strength exceeding 8.75 proof spirit.	(a) 150 per cent of the manufacturing cost or Rs. 33.00 per bulk litre, whichever is higher. (b) 175 per cent of the manufacturing cost or Rs. 42.00 per bulk litre, whichever is higher.
2.	Beer— (a) having alcoholic strength not exceeding 8.75 proof spirit (5% v/v); (b) having alcoholic strength exceeding 8.75 proof spirit (5% v/v) but not exceeding 14 proof spirit (8 % v/v).	(a) 175 per cent of the manufacturing cost or Rs. 42 per bulk litre, of alcohol contents whichever is higher (b) 235 per cent of the manufacturing cost or Rs. 80 per bulk litre, of alcohol contents, whichever is higher.
3.	(a) Mild liquor A:- having alcoholic strength not exceeding 8.75 proof spirit; (5% v/v) (b) Mild liquor B:- having alcoholic strength exceeding 8.75 proof spirit (5% v/v) but not exceeding 14 proof spirit (8 % v/v). (c) Fermented liquor having alcoholic strength exceeding 8.75 proof spirit (5% v/v) but not exceeding 14% proof spirit (8 % v/v).	(a) 175% of the manufacturing cost or Rs. 42.00 per bulk litre, of alcohol contents, whichever is higher. (b) 200% of the manufacturing cost or Rs. 200.00 per bulk litre, of alcohol contents, whichever is higher. (c) 175% of the manufacturing cost or Rs. 42.00 per bulk litre, of alcohol contents, whichever is higher.
4.	Beer from Microbrewery.— (a) having alcoholic strength not exceeding 8.75 proof spirit; (5% v/v) (b) having alcoholic strength exceeding 8.75 proof spirit; (5% v/v) but not exceeding 14 proof spirit (8% v/v)	(a) 175 per cent of the manufacturing cost or Rs. 42 per bulk litre, of alcohol contents whichever is higher (b) 235 per cent of the manufacturing cost or Rs. 80 per bulk litre, of alcohol contents, whichever is higher.

* See Footnotes on Page No. 1002.