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.
Key Details:
Effective Date: 20 February 2024 (date of gazette publication)
Authority: Section 105(1) of the Maharashtra Prohibition Act, 1949 (Bombay Prohibition Act, 1949 — Act No. XXV of 1949), which grants the State Government power to make rules and amend excise schedules and duty classifications.
This amendment is primarily definitional and clarificatory rather than substantive in terms of revenue impact. The fact that the duty rate (₹50 per proof litre) remains identical suggests the government's intent is to modernize and expand the scope of recognized locally-sourced spirit production without increasing the tax burden on producers of traditional fermented products from state-specific agricultural resources.
The specific mention of cashew apples and mohwra flowers is significant, as these are indigenous and regionally important crops in Maharashtra, and the amendment effectively provides legal recognition and formal excise classification to spirits derived from these sources. The inclusion of the phrase "any other fermentative bases of fruits and flowers which are produced locally in the state" grants flexibility for future inclusion of other approved local sources without requiring further amendment—provided they are authenticated as locally grown.
This notification aligns with state agricultural and heritage spirit policies, likely supporting traditional distilleries and local artisans who produce fermented beverages from regional agricultural inputs.