Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 152] [Entire Act]

NCT Delhi - Subsection

Section 152(1) in The Delhi Excise Rules, 2010

(1)Indian Liquor and Foreign Liquor
(i)Indian Liquor (Whisky, Rum, Gin, Vodka, Brandy) -
Wholesale price (WSP) slab Wholesale price (WSP) per Quarts of 750 ml (inRupees) Duty @ of wholesale price
1. Up to 24 [300 per cent.] [Substitution by Notification No. F.10(4)/Fin.(Rev-I)/2012-13/DS III/453, dated 15th June, 2012, for "250 per cent" (w.e.f. 15-6-2012)]
2. Above 24 to 50 Duty for maximum WSP in slab 1 + 170 per cent. of amount bywhich WSP exceeds Rs. 24.
3. Above 50 to 250 Duty for maximum WSP in slab 2 + 80 per cent. of amount bywhich WSP exceeds Rs. 50.
4. Above 250 to 750 Duty for maximum WSP in slab 3 + 65 per cent. of amount bywhich WSP exceeds Rs. 250.
5. Above 750 Duty for maximum WSP in slab 4 + 30 per cent. of amount bywhich WSP exceeds Rs. 750
(ii)Indian Wine and Liquor -
Wholesale price (WSP) slab Wholesale price (WSP) per Quarts of 750 ml (inRupees) Duty @ of wholesale price
1. Up to 100 65 per cent.
2. Above 100 to 250 Duty for maximum WSP in slab 1 + 40 per cent. of amount bywhich WSP exceeds Rs. 100.
3. Above 250 Duty for maximum WSP in slab 2 + 30 per cent of amount bywhich WSP excedds Rs. 250.
(iii)Indian Beer, Cider and Alcopop -
Sl. No. Category Duty @ of wholesale price
1. Beer, Cider and Alcopop containing 5 per cent. or less alcoholv/v having Maximum Retail Price (MRP) up to Rs. 100 per quarts of650 ml 110 per cent.
2. Beer, Cider and Alcopop containing more than 5 per cent.alcohol v/v but not exceeding 8 per cent. alcohol having MaximumRetail Price (MRP) up to Rs. 100 per quarts of 650 ml 120 per cent.
3. Beer having Maximum Retail Price (MRP) more than Rs. 100 perquarts of 650 ml. 120 per cent.:
[Provided that the rate of duty payable in respect of Beer manufactured by Microbrewery shall be @ Rs. 15 per bulk litre.] [Inserted by Notification No. F.10(2)/Fin.(Rev-I)/2012-13/DS III/407, dated 16th May, 2012 (w.e.f. 16-5-2012).]
(iv)Foreign Liquor (Whisky, Rum, Vodka, Gin, Brandy) -
Wholesale price (WSP) slab Wholesale price (WSP) per Quarts of 750 ml (inRupees) Duty @ of wholesale price
1. Up to 1000 85 per cent.
2. Above 1000 Duty for maximum WSP in slab 1 + 50 per cent. of amount bywhich WSP exceeds Rs. 1000.
(v)Foreign Liquor (Wine, Liqueur, Beer and Cider) -
Wholesale price (WSP) slab Wholesale price (WSP) per Quarts of 750 ml (inRupees) Duty @ wholesale price
1. Up to 1000 65 per cent.
2. Above 1000 Duty for maximum WSP in slab 1 + 50 per cent. of amount bywhich WSP exceeds Rs. 1000.
Provided that the amount of duty payable shall be subject to the provisions of rule 54 of the Delhi Excise Rules, 2010:Provided further that the duty payable in respect of packings other than quarts i.e., 750 ml/700 ml/650 ml as applicable, shall be levied proportionately.