Section 8 in The Punjab Excise Fiscal Orders, 1932
8.
The under mentioned intoxicants are exempted from the operation of the Punjab Excise Act to the extent specified below :-(1)Medicated wines containing less than 20 per cent of proof spirit are exempted from the provisions of the Act relating to sale and possession.(2)Medicinal and other preparations containing rectified spirit, imported from overseas countries are exempted from the provisions of the Act relating to import, export, transport, possession and sale : Provided that the customs duty at the rate prescribed has been paid :Provided further that the import, export, transport, possession and sale of spirituous preparations declared to be liquor under section 3(14) of the Punjab Excise Act (1 of 1914) by the State Government shall be subject to the provisions of the Punjab Intoxicating Spirituous Preparations Import, Transport, Possession and Sale Rules.(2-A) Medicinal and other preparations containing rectified spirit manufactured in India except spirituous preparations declared to be liquor under section 3(14) of the Punjab Excise Act (1 of 1914) by the State Government are exempt from the provisions of the Act relating to transport, possession of sale : provided that issues from the premises of approved manufacturers shall be made under the authority of a pass granted by the officer incharge.(2-B) Medicinal preparations containing rectified spirit manufactured in India or in any Part B State and required for use in hospitals and dispensaries including veterinary hospitals and dispensaries, managed by Government or by local bodies or in such other charitable hospitals and dispensaries as have been approved for the purpose by the Haryana Government, are exempt from payment of duty :-Provided that such preparations are directly issued from the bonded warehouses of approved manufacturers to any such hospital or dispensary in quantities not exceeding its requirements for 12 months on indents signed by the Civil Surgeon or the District Medical Officer of Health of the district and in the case of Badshah Khan Hospital, Faridabad, by the Chief Medical Officer of the said Hospital or for veterinary hospitals and dispensaries only by the Deputy Superintendent of Civil Veterinary Department or by the Principal Veterinary College Haryana; andProvided further that such preparations are only dispensed for bona fide patients of the hospital or dispensary concerned.(3)Cider manufactured in the Haryana is exempt from the provisions of the Act relating to manufacture, possession and sale by a manufacturer.(3-A) Neera in its fresh from is exempt from the provisions of the Act, relating to manufacture, possession and sale by a manufacturer, subject to the following restrictions :-(i)Neera shall be drawn only in pots or other receptacles freshly coated with lime so as to prevent from fermentations.(ii)Neera shall be drawn between sunset and sunrise. If, however, day temperature falls below 26.6 C (80 degree F.) it may be drawn by day also.(iii)Neera shall be drawn for no purpose other than for manufacture of gur, for drinking unfermented and for sale in the fresh form. All surplus Neera shall be destroyed forthwith.(4)All intoxicants exported from Haryana distilleries, bonded factories or warehouses shall be exempt from the provisions of the Act relating to duty leviable thereon, in Haryana when exported under export in bond passes to any State or Union Territory in India or to any country outside India.(5)All liquor exported from one State or Union territory to another State or Union Territory within India or to an outside country if transported through Haryana shall be exempt from the provisions of the Act relating to duty leviable thereon in Haryana when covered by a pass issued by a competent authority of the exporting State or Union territory.(6)* * *(7)* * *(8)Rectified spirit imported or transported in bond from licensed distilleries under import-in-bond or transport-in-bond passes is exempt from the payment of duty.(9)Rectified spirit issued from the Haryana distilleries to, or imported from outside Haryana by Government, Local Fund, Mission Veterinary or Railway hospitals and dispensaries in the Haryana State on a certificate signed by the Director, Health Service, Haryana, the Director Veterinary Services, Haryana, or the Division Medical Officers, Northern Railway, Delhi and Ferozepur shall be exempt from payment of duty. Similarly subsidised dispensaries in the Haryana State may transport or import duty free rectified spirit not exceeding 150 litres in any financial year from the Haryana distilleries or from outside Haryana on a certificate signed by the Director, Health Services, Haryana.(10)Rectified spirit issued under authority of the Financial Commissioner, Haryana or Collector from the Haryana distilleries or from out-side Haryana for teaching or research purposes to educational research institutions in the Haryana State shall be a exempt from payment of duty.(10-A) Fusel oil is exempted from payment of duty on removal from the Haryana distilleries, provided the contents of ethyl alcohol do not exceed 15 per cent proof spirit.(11)[ All liquor removed from one part of any State or Union Territory in India, whether by road or rail, to another part of the State or Union territory, through the intervening Haryana Territory by agent or contractor of the State or Union Territory duly authorised in that behalf, while passing through the Haryana Territory shall be exempt from all provisions of the Act subject to the following by road :- [Substituted by Haryana Notification No. S.O.186/P.A.1/1914/Ss. 31 and 32/2001 dated 24.12.2001.](a)In the case of transport by road :-(i)the consignments shall be covered by a pass signed by a pass signed by an authorised officer of that State or Union territory; and(ii)the consignment shall be accompanied by Liquor Transit Slip in the following form Tex-1 in triplicate which shall be submitted at the tax collection point on first entry in the State of Haryana by the consignor wherein the officer incharge of that point shall endorse and stamp the same. One copy shall be retained by him and the other two copies shall be returned to the consignor. Both the copies shall be submitted by the consignor at the exit tax collection point of the State of Haryana wherein the officer incharge of that point shall endorse and stamp both the copies. One copy shall be retained by him and the other one shall be handed over to the consignor.]Form Tex-1Liquor Transit SlipProhibition, Excise and Taxation Department, Haryana.Part-A {||-| Book No.| Serial No.|}
