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State of Assam - Section

Section 19 in The Assam Excise Rules, 2016

19. Excise Duty as Ad-valorem levy on India Made Foreign Liquor.

(a)Ad-valorem levy on IMFL of the kinds namely; Brandy, Whisky, Gin, Rum, Cordial, Wine, Beer, Draught Beer etc. shall be charged on the basis of a duty multiplier on the assessed value ascertained by applying an abatement of 65 % on the declared MRP. The different kinds of Foreign Liquor are listed below under sub-Rule.V of rule 19(a):
I. Prescribed Ad-valorem levy on different brands of India Made Foreign Liquor for civil consumption:
1.Beer Including Draught Beer (a) Containing alcohol upto 5% v/v 0.57 times of the assessed value ascertained byapplying an abatement of 65% on the declared MRP.
    TheAd-valoremlevy on draught beer shall becharged on the basis of its daily installed capacity @ Rs.32 perBL.
  (b) Containing alcohol above 5% cost price rangefrom 0 to above per case of 12 bottles of 650 ml size orequivalent quantity or 7.8 BL. 0.82 times of the assessed value ascertained byapplying an abatement of 65% on the declared MRP.
2.India Made Spiritcontained in andIndia made rectified spirit for the manufacture of Brandy,Whisky, Gin, Rum, Liquor cordials and other similar potablealcoholic preparations. (a) General BrandFor MRP less than Rs.196 per bottle of 750 ml,Rs.98 per bottle of 375 ml and Rs.50 per bottle of 180 ml size. 1.03 times of the assessed value ascertained byapplying an abatement of 65% on the declared MRP subject to aminimum of Rs.68 per bottle of 750 ml or equivalent quantity.
  (b) Regular BrandMRP equal to or morethan Rs.196 per bottle of 750 ml, Rs.98 per bottle of 375 ml andRs.50 per bottle of 180 ml size but less than Rs.231 per bottleof 750 ml, Rs.116 per bottle of 375 ml and Rs.61 per bottle of180 ml size. 0.99 times of the assessed value ascertained byapplying an abatement of 65% on the declared MRP subject to aminimum of Rs.80 per bottle of 750 ml or equivalent quantity.
  (c) Luxury BrandFor MRP equal to or morethan Rs.231 per bottle of 750 ml, Rs.116 per bottle of 375 ml andRs.61 per bottle of 180 ml size but less than Rs.316 per bottleof 750 ml, Rs.161 per bottle of 375 ml and Rs.81 per bottle of180 ml size 0.84 times of the assessed value ascertained byapplying an abatement of 65% on the declared MRP subject to aminimum of Rs.90 per bottle of 750 ml or equivalent quantity.
  (d) Premium BrandFor MRP equal to ormore than Rs.316 per bottle of 750 ml, Rs.161 per bottle of 375ml and Rs.81 per bottle of 180 ml size but less than Rs.1001 perbottle of 750 ml, Rs.501 per bottle of 375 ml and Rs.251 perbottle of 180 ml size 0.61 times of the assessed value ascertained byapplying an abatement of 65% on the declared MRP subject to aminimum of Rs.141.50 per bottle of 750 ml or equivalent quantity.
  (e) Classic Premium BrandFor MRP equalto or more than Rs.1001 per bottle of 750 ml, Rs.501 per bottleof 375 ml and Rs.251 per bottle of 180 ml size. 0.40 times of the assessed value ascertained byapplying an abatement of 65% on the declared MRP subject to aminimum of Rs.300 per bottle of 750 ml or equivalent quantity.
  (f) Cheap BrandContaining alcohol 500UP. 0.62 times of the assessed value ascertained byapplying an abatement of 65% on the declared MRP subject to aminimum of Rs.24 per bottle of 750 ml or equivalent quantity.
  (g)Ready to Drink Alcoholic Beverages 0.40 times of the assessed value ascertained byapplying an abatement of 65% on the declared MRP subject to aminimum of Rs.10.60 per bottle of 275 ml or equivalent quantity.
3. Wines   0.13 times of the assessed value ascertained byapplying an abatement of 65% on the declared MRP subject to aminimum of Rs.34.70 per bottle of 750 ml or equivalent quantity.
II. Excise duty on IMFL for consumption of Defence and para military forces. - The Excise duty on Rum and other IMFL manufactured in India and obtained by canteens of Indian Army and Assam Rifles units or Para Military Forces shall be levied at the following rates:Excise Duty Rates for MCT Licences
Sl. No. Kind of Liquor Brand Excise Duty Gallonage Fee
1 BEER: Up to 5% Rs. 39/ case Rs. 1/ BL
    Above 5% Rs.62.40/ case  
2 IMFL General : Rs.280.98/ case Rs.2/ BL
Regular: Rs. 357.94/ case
Luxury: Rs. 429.10/ case
Premium: Rs. 758.56/ case
Classic premium: Rs. 1657.50/case
3 CONC. RUM   Rs. 81/ case Rs.1.84/ BL
4 WINE Less than 42% Rs. 45/case Rs. 2/ case
    More than 42% Rs.180/ case  
III. A holder of a licence mentioned in column two of the following table shall pay in advance an annual licence fee mentioned in column four thereof:LICENCE FEE:
Sl. No. Kind of Licence Production Capacity Rate of Licence Fee
1 2 3 4
1 Distillery licence Upto 30 lakh LPL per annum Rs.20,00,000.00 per annum.
2 From 30 lakh to 60 lakh LPL per annum Rs.40,00,000.00 per annum.
3 Above 60 lakh LPL per annum Rs.50,00,000.00 per annum.
4 Brewery licence Upto 80 lakh BL per annum Rs.20,00,000.00 & Bottling feeRs.3,00,000.00 per annum.
5 Above 80 lakh BL per annum Rs.30,00,000.00 & Bottling feeRs.4,00,000.00 per annum.
6 IMFL Compounding & Blending   Rs.3,00,000.00 per annum.
7 Reduction & Bottling Upto 30 lakh LPL per annum Rs.3,00,000.00 per annum.
8 Additional bottling fee Each case in excess of 30 lakh LPL Rs.15.00 per case of 750 ml or equivalentquantity.
9 IMFL Bonded warehouse Bond limit upto Rs.50 lakh Rs.4,50,000.00 per annum.
10   Bond limit from 50 lakh and one to 1 crore Rs.7,50,000.00 per annum.
11   Bond limit 1 crore and one and above Rs.10,00,000.00 per annum.
12 IMFL Wholesale   Rs.5,00,000.00 per annum.
13 IMFL ‘OFF’   Rs.3,00,000.00 per annum.
14 Beer ‘OFF’   Rs.1,00,000.00 per annum.
15 IMFL ‘ON’ 5* and above   Rs.4,00,000.00 per annum.
16 IMFL ‘ON’ 2* and above but below 5*   Rs.2,00,000.00 per annum.
17 IMFL ‘ON’ in hotels   Rs.2,50,000.00 per annum.
18 Beer bar   Rs.1,50,000.00 per annum.
19 IMFL ‘ON’ Restaurant   Rs.2,50,000.00 per annum.
20 Microbrewery in IMFL ‘ON’ hotels orIMFL ‘ON’ restaurant licenced premises only   Rs.5,00,000.00 per annum.
21 Club ‘ON’   Rs.1,00,000.00 per annum.
22 Temporary bar   Rs.10,000.00 per day.
23 Late closing licence granted to licensed hotelsand restaurants including bars attached thereto (i) For a hotel duly classified by the TourismDepartment as 5 (five) star and above, for consumption “ON”the premises Rs.3,00,000.00 per annum.
(ii) For a hotel duly classified by the TourismDepartment as 2 (two) star and above, but below 5 (five) star,for consumption “ON” the premises: Rs.1,50,000.00 per annum.
(iii) For other hotels for consumption “ON”the premises Rs.75,000.00 per annum.
24 Licence for the retail vend of foreign liquor ata Military Canteen established under the canteen tenant system (i) When the licence is for supply of liquor toa Regiment Rs.10,000.00 per annum.
(ii) When the licence is for supply of liquor tosmaller unit Rs.7,000.00 per annum.
IV. Kinds of Foreign Liquor. Different kinds of foreign liquor are listed below: