Amended Rule/Section: Maharashtra Prohibition Act, 1949 — Section 105(1); Government Notification, Home Department No. ARM-1096/21/2/EXC-3, dated 13 September 1996 — Schedule, Entry 8(a)
Type of Change: Substitution (amendment to existing entry)
What Changed: The notification substitutes Entry 8(a) in the Schedule of the 13 September 1996 notification, which previously regulated excise duty on local liquor manufactured from cashew apples, mohwra flowers, or other locally-produced fermentative fruit/flower bases. The amended entry now explicitly clarifies that the duty applies to "Local liquor Manufactured by using spirit produced from cashew apples, mohwra flowers or any other fermentative bases of fruits and flowers which are produced locally in the state," and confirms the duty rate as ₹50 per proof litre of alcohol content. The substitution standardizes and clarifies the description of the base materials and the taxable unit.
Key Details:
Effective Date: From date of publication (20 February 2024)
Authority: Section 105(1), Maharashtra Prohibition Act (XXV of 1949)