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State of Haryana - Section

Section 1 in The Punjab Excise Fiscal Orders, 1932

1.

The following shall be the rates of duty leviable in respect of the spirit removed from any of the distilleries licensed in [Haryana] [Ist Amendment, 1974.] or when imported into [Haryana] [Ist Amendment, 1974.] from any State or Union Territory in India per proof litre of the strength of London proof, to be increased or reduced in proportion as the strength of spirit, exceeds or is less than London Proof :-
Serial No. Kind of liquor or spirit Rate of duty per proof litre
(1) Country Spirit Rs. P.
  (a) Plain 5*
  (b) Ordinary spiced 1.00*
  (c) Plain when issued to troops 1.00*
  (d) Ordinary spiced when issued to troops 1.00*
(1A) Double distilled plain spirit when issued to the L-11licensees 4
(2) (a) Rectified spirit (when issued for purposes other than foruse in the manufacture of medicinal and toilet preparation) 15
(3) Indian made foreign liquor except denatured spirit 23.00**
(3A) Malt Spirit for L-11 Licensees 11
(4) Indian made Rum, when issued to troops through the CanteenStores Department (India) or the Border Security Forces throughtheir commandant 22.5
*Substituted vide Notification No. S.O. 42/P.A. 1/1914/Ss. 31 and 32/2003, dated 31.3.2003.#Substituted vide Notification No. S.O. 23/P.A. 1/14/Ss. 31 and 32/95, dated 28.2.1995.**Substituted by Haryana Notification No. S.O. 39/P.A. 1/1914/Ss. 31 and 32/2004. dated 31.3.2004.##Substituted by Haryana Notification No. S.O.28/P.A.1/1914/Ss. 31 and 32/2005. dated 31.3.2005.#*Substituted by Haryana Notification No. S.O.40/P.A.I/1914/Ss. 31 and 32/2006 dated 31.3.2006.Note. - (i) Besides duty, license fee at the rate of Rs. ......00 per bulk litre shall be levied on Indian made Rum when issued to [Military personnel and ex-servicemen entitled to get liquor from service canteens] [Substituted for 'troops' by Haryana Notification No. GSR 129/PA1/14/S.56/Amd(2) dated 19-11-1982.] through the Canteen Stores Department (India), or to the boarder security forces through their commandant.
(ii)[Omitted vide Haryana Government Notification No. SO36/PA1/14/Ss. 31 and 32/2001 dated 29.3.2001.]
[-] [Clause (iii), (iv) and (v) omitted by Haryana Notification No. S.O. 39/P.A. 1/1914/Ss. 31 and 32/2004. dated 31.3.2004.]
(iv)[] [Substituted by Haryana Notification No. S.O.40/P.A.I/1914/Ss. 31 and 32/2006 dated 31.3.2006.] The excise duty of Indian Made Foreign Liquor shall be Rs. 25.00 per proof litre and Rs. 32.25 per proof litre when issued to troops through Canteen Stores Stores Department or the Para Military Forces.] [Substituted by Haryana Notification No. S.O.28/P.A.1/1914/Ss. 31 and 32/2005. dated 31.3.2005.]
[1A. A manufacture and export duty shall be levied on all duty paid or under bond issues of country spirit, rectified spirit and Indian Made Foreign Spirit to any other State or Union Territory in India from any distillery or from any wholesale vend in Haryana, as under :-
Sr. No. Kind of Spirit Rate of Duty
1. Country Spirit Rs. 0.50 per proof litre
2. Potable/Rectified Spirit Rs. 0.50 per proof litre
3. Absolute Alcohol Rs. 0.50 per proof litre
4. Indian Made Foreign Spirit Rs. 0.50 per proof litre
5. Denatured Spirit Rs. 0.50 per bulk litre
6. Indian Made Rum sold to troops through canteen storesdepartment Rs. 2.00 per proof litre
7. Beer Rs. 0.50 per bottle of 650 millilitres
8. Draught Beer Rs. 0.50 per bulk litre.
Table above substituted by Haryana Notification No. S.O. 39/P.A. 1/1914/Ss. 31 and 32/2004. dated 31.3.2004.Canteen Stores Department or to the Border Security Forces through their Commandant,Provided that this duty shall not be levied on rectified spirit supplied to Government and Charitable hospitals and dispensaries and educational institutions approved by Government.] [Substituted by Legislative Supplement Part III dated 1st amendment of 1987.][1B. A manufacture and export duty of one rupee per bulk litre shall be leviable on all issues of denatured spirit to any State or Union Territory in India from any distillery in the State of Haryana.] [Clause 1-B substituted vide Haryana Government Notification No. SO 36/PA 1/14/Ss. 31 and 32/2001 dated 29.3.2001.][1C. A manufacture and export duty of fifty paise per bottle of 650 millilitre shall be levied in all duty paid or under bond issues of beer and seventy five paise per bulk litre on draught beer exported to any other State or Union Territory in India from any brewery or any whole sale vend in Haryana.] [Clause 1-C substituted vide Haryana Government Notification No. SO 77/PA 1/14/Ss. 31 and 32/99 dated 30.3.1999.][1D. An import duty at the rate of Rs. 3.00 per bulk litre on beer and Rs. 0.50 per bulk litre on draught beer of any strength when imported into Haryana from any brewery, warehouse or wholesale vend in any other State or Union Territory in India shall be levied.] [Substituted vide Haryana Government Notification No. S.O. 42/P.A. 1/1914/Ss. 31 and 32/2003, dated 31.3.2003.][1E. An import duty at the rate mentioned against each on the following kinds of spirits shall be levied when imported into Haryana from any distillery, warehouse or wholesale vend in any other State or Union Territory in India] [Substituted by Haryana Notification No. S.O. 39/P.A. 1/1914/Ss. 31 and 32/2004. dated 31.3.2004.] :-
1. Country Liquor Rs. 0.50* per proof litre
2. Indian Made Foreign Spirit 75° Proof bottled form Rs. 7.00 per proof litre
3. Potable Spirit in bulk form such as Rectified Spirit Rs. 2.00 per proof litre for making Country Liquor and Rs.0.50* per proof litre for other purposes
4. Ethanol (for automobile fuel use) Rs. 2.00 per bulk litre
5. Malt Spirit and concentrated Indian Made Foreign Spirit Rs. 2.00 per proof litre
6. Wine Rs. 2.00 per bulk litre
7. Ready to drink beverages Rs. 3.00 per bulk litre.
*Substituted by Haryana Notification No. S.O.28/P.A.1/1914/Ss. 31 and 32/2005. dated 31.3.2005.[1EE. An import duty at the rate of the Rs. 5.00 per proof litre on absolute alcohol and Rs. 2.00 per bulk litre on denatured spirit shall be levied when imported into Haryana from any other State or Union Territories of India.] [Substituted by Haryana Notification No. S.O. 39/P.A. 1/1914/Ss. 31 and 32/2004. dated 31.3.2004.][1F. An excise duty of rupees [twenty two] [Added by Leg. Sup. Part III dated 1990.] per proof litre shall be levied on rum and Gin of the strength of 55 degree proof when is used to the country liquor licensees.][2. The following shall be the rate of duty on Indian made sweets and wines manufactured under a license in Haryana or imported into Haryana] [Substituted by Haryana Notification No. S.O. 39/P.A. 1/1914/Ss. 31 and 32/2004. dated 31.3.2004.] :-
(a) Sweets and wines containingproof litre not exceeding 25% Rs. 3.00 per bulk litre
(b) Sweets and wines containingproof litre exceeding 25% but not exceeding 30% Rs. 4.00 per bulk litre.