Amended Rule/Section: Maharashtra Prohibition Act, 1949, Section 105(1); Government Notification No. ARM.1096/21/2/EXC.3 dated 13 September 1996 — Schedule, Entry 10
Type of Change: Substitution — Complete revision of Country Liquor duty/excise fee structure
What Changed:
The entire Schedule entry governing excise duty on Country Liquor as defined under the Maharashtra Country Liquor Rules, 1973 has been substituted with a new four-category framework. The previous entry (not reproduced in the gazette) has been replaced with a structure that now classifies country liquor by: