What This Circular Addresses:

This circular establishes or clarifies the methodology for recovering excise duty on Country Liquor based on two key parameters:

1. Strength of liquor — the alcohol content/proof strength of the CL manufactured
2. Variety of Country Liquor — different classifications or types of CL products

The circular provides guidance to excise officials and licensees on how duty calculations should be made considering these two variables, ensuring uniform assessment and recovery practices across manufacturing units operating under distillery, PLL, CL-I, and M1 licences.

Practical Effect:

• Standardizes excise duty recovery procedures for molasses-based spirit and country liquor production
• Ensures duty assessment reflects actual strength of liquor produced (not just volume)
• Differentiates duty liability based on variety/classification of CL manufactured
• Applies to the entire production chain from distilleries to retail-level CL-I operations

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Note: The full operational details, duty rate tables, strength measurement protocols, and variety classifications would be contained in the complete circular text, which is not provided in the excerpt above. License holders should refer to the complete official circular for compliance requirements.