Explanation—

SCHEDULE—contd

(1)	(2)	(3)
Country Liquor, as defined in the Maharashtra Country Liquor Rules, 1973.
(b) manufactured by using articles other than cashew apples and mhowra flowers based spirit without addition of colouring substances and having alcoholic strength of 62.5° proof spirit (35.66% v/v).		220 per cent of manufacturing cost or Rs. 155 per proof litre of alcohol contents, whichever is higher.
(c) manufactured by using articles other than cashew apples and mhowra flowers based spirit without addition of colouring substances and having alcoholic strength of 75° proof spirit (42.8% v/v).		220 per cent of manufacturing cost or Rs. 180 per proof litre of alcohol contents, whichever is higher.
(d) manufactured by using spirit made from grain based with addition of colouring substances and having alcoholic strength of 75° proof spirit (42.8% v/v).		250 per cent of manufacturing cost or Rs. 250 per proof litre of alcohol contents, whichever is higher.

Explanation—

for the purpose of this notification.

⁸"spirituous medicinal and toilet preparations" means preparation described in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955: (16 of 1955)⁸
⁹"proof litre of alcohol content" means the quantity of one litre of alcohol of Proof Spirit and "Proof Spirit" means a mixture of alcohol (ethanol ¹⁰C2H5OH¹⁰) and water, which at 60° Fahrenheit (15.55°C) contains 57.06 percent of alcohol by volume. Where such mixture contains 57.06 per cent of alcohol by volume, it shall be considered as 100° Proof; and where such mixture contains 42.795 per cent of alcohol by volume, it shall be considered as 75° Proof or 25° Under Proof. The expressions "Under Proof" or "Over Proof" shall be construed accordingly.⁹
¹⁷"manufacturing cost" means the cost so declared by the manufacturer or exporter the Maharashtra Potable Liquor (Fixation of Maximum Retail Prices) Rules, 1996.¹⁷

* See Footnotes on Page No. 1003.

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