Section 37 in Rules under the United Provinces Excise Act, 1910
37.
The following duties are imposed in Uttar Pradesh :(1)On Indian-made foreign liquor imported or manufactured in, and issued from distilleries, a fixed still-head duty calculated on either the gallonage in terms of London Proof or per gallon at fixed strength.(2)On plain and spiced spirit imported or manufactured in, and issued from distilleries and bonded warehouses, a fixed still head duty calculated per bulk gallon at fixed strength.(3)On spirits manufactured in distilleries and exported to places outside this State, a fixed export duty calculated on the gallonage in terms of the London Proof.(4)On Indian-made beer imported or manufactured in, and issued from breweries, a fixed duty per gallon irrespective of alcohol strength.(5)On Indian-made wines, cordials, liquors, etc. imported or manufactured in, and issued from distilleries or breweries, a fixed duty according to rates detailed in Appendix B-II of Excise Manual, Volume II.(6)On medicinal and toilet preparations alcohol, duties at the rates given in the schedule attached to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955.(7)In areas where the tree tax system is in force, a fixed tax on every tree tapped for the production of tari.(8)Fixed duties by weight on Ganja and bhang issued to licensed vendors from warehouses.(9)On bhang exported from warehouses or places of collection in certain districts, on prepayment of a fixed duty by weight or, in certain cases, after execution of a bond for subsequent payment.(10)On ganja exported from warehouses on prepayment of a fixed duty by weight.(11)Once excise opium issued from a Government treasury, a fixed duty by weight collected before issue.
