Section 43A(iii) in The Goa, Daman and Diu (Excise Duty) Rules, 1964
(iii)Strength of Beer. - Alcoholic strength of mild beer shall not exceed 5% V.V. or 8.77% proof spirit and strong beer shall exceed 5% V. V. or 8.77% proof spirit but does not exceed 8% V. V. or 14.03% proof spirit (*vide notification No. 1/1/2000 Fin (R & C) - I dated 31-03-2000).]
