{129} G. O., H. D. No. BPA-2079/267-A/112-PRO-2, dated 21th January, 1980 (M. G. Pt. IV-B, p. 100)
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 Varieties of Indian Excise duties payable by Canteen Stores No. made foreign liquors Department for supplies to the members (1) (2) of armed forces (3)
All sorts of spirits . . 180 per cent of manufacturing cost or rupees 90 per (excluding rum). proof litre of alcohol contents, whichever is higher.
Rum . . 60 per cent of manufacturing cost or rupees 30 per proof litre of alcohol contents, whichevery is higher.
Wines . . 60 per cent of manufacturing cost
Beer . . 90 per cent of manufacturing cost Explanation.––For the purpose of this order,–– (a) “Indain made foreign liquor” means Country liquor which is declared, by a notifi- cation under the proviso to clause (17) of section 2 of the said Act, to be foreign liquor for the purpose of the said Act ; (b) “proof litre of alcohol contents” means the quantity of one litre of alcohol of London proof strength : (c) “manufacturing cost “ means the manufacturing cost declared under the Maharashtra Potable liquor (Fixation of Maximum Prices) Rules, 1996.