Amended Rule/Section: Entry 8(a) in the Schedule to Government Notification, Home Department No. ARM-1096/21/2/EXC-3, dated 13 September 1996, issued under Section 105(1) of the Maharashtra Prohibition Act, 1949
Type of Change: Substitution
What Changed: This notification substitutes the previous definition and duty classification for locally manufactured liquor (local spirit) in Maharashtra's excise schedule. The amended entry now explicitly defines "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." The key practical effect is the standardization and clarification of which fermentative bases qualify as legitimate sources for locally produced spirit under Maharashtra excise law. The duty levy remains at ₹50 per proof litre of alcohol contents, indicating continuity in the tax structure while updating the definitional scope to encompass cashew apples and mohwra flowers specifically, alongside other local fermentative fruit and flower bases. This substitution ensures that excise officers have clear, current guidance on what constitutes permissible locally-sourced spirit production, and it protects producers of traditional local liquors made from designated agricultural sources by codifying their legal status under excise rules. The amendment does not alter the duty rate but provides greater clarity on qualifying raw materials.
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