Applicable To:

• Manufacturers of Indian-Made Foreign Liquor (Form I licenses, Distillery licenses)
• Permit Room License (PLL) holders
• Any entity exporting IMFL from Maharashtra to other Indian states

• Condition for Waiver:

  • Full excise duty must be paid in Maharashtra before the consignment departs
  • Payment must be documented/verifiable

  • What is Waived:

    • Road escort charges (पथरक्षण शुल्क)
    • Physical guarding by excise personnel during inter-state transit

    • What This Does NOT Cover:

      • Intra-state movements (movement within Maharashtra) — existing rules continue
      • Export to foreign countries outside India (only inter-state covered)
      • Consignments where duty has NOT been paid

      • Revenue Rationale: Once excise duty is collected, the state's fiscal interest is protected; physical escort becomes an unnecessary procedural cost without additional revenue benefit

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        Effective Date: From date of publication (specific date not provided in excerpt)

        Legal Basis: Commissioner's powers under the Bombay Prohibition Act, 1949 and Maharashtra Excise Rules to issue administrative circulars for efficient implementation

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        Note: This is a procedural/administrative circular, not a statutory amendment. It represents an executive policy decision to streamline export procedures and reduce compliance costs for the liquor industry while maintaining revenue security through the duty payment mechanism.