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State of Andhra Pradesh - Section

Section 73 in Andhra Pradesh Excise Act, 1968

73. Repeal and Savings.

- The following enactments, namely :
(a)the Andhra Pradesh (Andhra Area) Abkari Act 1886, (Act 1 of 1886) with all the subsequent statutory modifications thereof;
(b)the Andhra Pradesh (Telangana Area) Abkari Act, 1316-F;
(c)the Andhra Pradesh (Telengana Area) Intoxicuting Drugs Act, 1333-F are hearby repealed :
Provided that Section 8 of the Andhra Pradesh General Clauses Act, 1891 shall be applicable in respect of the repeal of the said enactments and Sections 8 and 18 of the said Act, shall be applicable as if the said enactments had been repealed and re- enacted by an Andhra Pradesh Act;Provided further that such repeal shall not affect the right of the Government to continue to levy by virtue of the provisions of Article 277 of the Constitution the gallonage fees on denatured spirits, methylated spirits and other spirits not fit for human consumption, which the Government were lawfully levying immediately before the commencement of this Act.[The Schedule] [Substituted by Act No. 9 of 2017, dated 1.5.2017][See Section 21 (1)]
SI. No. Description of Excisable articles Mode of levying Excise duty Maximum rate of Excise duty Mode of levying Additional Excise duty Maximum rate of Additional Excise duty
(1) (2) (3) (4) (5) (6)
1. Beer On the quantity issued from the distillery orwarehouse Rupees fifteen per bulk litre or 120% advalorem On the landed cost which is the total of basicprice i.e., cost price + cost of excise adhesive labels/Hologramcharges of freight, handling & insurance, etc., plus ExciseDuty/ Countervailing duty of Beer. 80% of landed cost
2. Indian Made Foreign Liquor On the quantity issued from the distillery orwarehouse Rupees one hundred and twenty per litre of thestrength of proof spirit or 120% advalorem On the landed cost which is the total of basicprice i.e., cost price + cost of excise adhesive labels/Hologramcharges of freight, handling & insurance, etc., plus ExciseDuty/ Countervailing duty of Indian Made Foreign Liquor. 80% of landed cost
3. Rectified Spirit On the quantity issued from the distillery orwarehouse Rupees eighty per litre of the strength of proofspirit --- ---
4. Toddy On each variety of the following trees ;      
    Date of Sendhi... Rupees Twenty per tree    
    Palmyra Rupees thirty per tree    
    Coconut Rupees fifty per tree    
    Sago Rupees sixty per tree    
    Date palm Rupees fifty per tree