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[Cites 0, Cited by 3] [Entire Act]

State of Uttar Pradesh - Section

Section 28 in The United Provinces Excise Act, 1910

28. Duty on excisable articles.

- [(1)] [Renumbered as sub-section (1) by U. P. Act 7 of 1970, Section 2.] An excise duty or a countervailing duty, as the case may be, at such rate or rates as the State Government shall direct, may be imposed, either generally or for any specified local area, on any excisable article-(a)imported in accordance with the provisions of Section 12 (1); or(b)exported in accordance with the provisions of Section 13; or(c)transported; or(d)manufactured, cultivated or collected under any licence granted under Section 17; or(e)manufactured in any distillery established, or any distillery or brewery licensed, under Section 18 :Provided as follows-(i)duty shall not be so imposed on any article which has been imported into India and was liable on such importation to duty under the Indian Tariff Act, 1894, or the Sea Customs Act, 1887;(ii)[* * *] [Proviso (ii) omitted by A.O. 1937.].Explanation. - (1) Duty may be imposed under his section at different rates according to the places to which any excisable article is to be removed for consumption, or according to the varying strength and quality of such article.
(2)[ The State Government shall, in imposing an excise duty or a countervailing duty as aforesaid and in fixing its rate, be guided by the directive principles specified in Article 47 of the Constitution of India.
(3)[ and (4) ***] [Sub-sections (2) and (3) Inserted by U. P. Act 7 of 1970, Section 2.]
(3) Such duty shall not exceed the maximum as provided hereinafter :(a) Countervailing duty on excisable articles imported in accordance with the provisions of Section 12 (1)-{|
Item No. Description of excisable articles Maximum rate of duty
    Rs.
1. Counter liquor (excepting tari) 20 per litre.
2. Liquor manufactured in India and sophisticated or coloured soas to resemble in flavour or colour liquor imported into India;and rectified spirit-  
  (a) Ale, beer, porter, cider and other fermented liquors [15 per litre.] [Substituted by U.P. Act 22 of 1999, Section 2 for '5 per litre' w.e.f. 1st April, 1999).]
  (b) Perfumed spirit (other than medicinal and toiletpreparations) 15 per litre.
  (c) Wines 8 per litre.
  (d) Liquors, cordials, mixtures and other preparations containingspirit not otherwise specified (other than drugs and medicines) 70 per litre.
  (e) Brandy, gin, whisky, rums, rectified spirit and other sortsof spirit not otherwise specified 60 per litre of alcohol
3. Ganja 300 per kg.
4. Bhang 14 per kg.
(b)Excise or countervailing duty on excisable articles exported in accordance with the provisions of Section 13-
Item No. Description of excisable articles Maximum rate of duty
    Rs.
1. [ [Substituted by U.P. Act 18 of 1974, Section 2.] Country liquor (excepting tari and other fermented alcoholicbeverages) [20 per litre of alcohol.] [Substituted by U. P. Act 19 of 1986, Section 2 (i), for '5.00 per litre of alcohol' (w.e.f. 26-4-1986).]
2. Liquor manufactured in India and sophisticated or coloured soas to resemble in flavour or colour liquor imported into India(excepting beer) [20 per litre of alcohol.] [Substituted by U. P. Act 19 of 1986, Section 2 (i), for '5.00 per litre of alcohol' (w.e.f. 26-4-1986).]
3. Beer brewed in India 2 per litre.]
4. Ganja 150 per kg.
5. Bhang 4 per kg.
(c)Excise or countervailing duty on excisable articles transported-
Item No. Description of excisable articles Maximum rate of duty
    Rs.
1. Country liquor (exceptingtari) 20 per litre.
2. Liquor manufactured in India and sophisticated or coloured soas to resemble in flavour or colour liquor imported into India;and rectified spirit-  
  (a) Ale, beer, porter, cider and other fermented liquors [15 per litre.] [Substituted by U. P. Act 22 of 1999, Section 2 for '5 per litre' (w.e.f. 1st April, 1999).]
  (b) Perfumed spirit (other than medicinal and toiletpreparations) 15 per litre.
  (c) Wines 8 per litre.
  (d) Liquors, cordials, mixtures and other preparations containingspirit not otherwise specified (other than drugs and medicines) 70 per litre.
  (e) Brandy, gin, whisky, rums, rectified spirit and other sortsof spirit not otherwise specified 60 per litre of alcohol.
3. Ganja 300 per kg.
4. Bhang 14 per kg.
(d)Excise duty on excisable articles manufactured, cultivated or collected under any licence granted under Section 17-
Item No. Description of excisable articles Maximum rate of duty
    Rs.
1. Country liquor (exceptingtari) 20 per litre.
2. Liquor manufactured in India and sophisticated or coloured soas to resemble in flavour or colour liquor imported into India;and rectified spirit-  
  (a) Ale, beer, porter, cider and other fermented liquors [15 per litre.] [Substituted by U. P. Act 22 of 1999, Section 2 for '5 per litre' (w.e.f. 1st April, 1999).]
  (b) Perfumed spirit (other than medicinal and toiletpreparations) 15 per litre.
  (c) Wines 8 per litre.
  (d) Liquors, cordials, mixtures and other preparations containingspirit not otherwise specified (other than drugs and medicines) 70 per litre.
  (e) Brandy, gin, whisky, rums, rectified spirit and other sortsor spirit not otherwise specified 60 per litre of alcohol.
3. Ganja 300 per kg.
4. Bhang [25 per kg.] [Substituted by U. P. Act 19 of 1986, Section 2 (ii), for '14 per Kg.', (w.e.f. 26-4-1986).]
(e)Excise duty on excisable articles manufactured in any distillery established, or any distillery or brewery licensed, under Section 18-
Item No. Description of excisable articles Maximum rate of duty
    Rs.
1. Country liquor (exceptingtariand other fermentedalcoholic beverages) 20 per litre.
2. Liquor manufactured in India and sophisticated or coloured soas to resemble in flavour or colour liquor imported into India;and rectified spirit-  
  (a) Ale, beer, porter, cider and other fermented liquors [15 per litre.] [Substituted by U. P. Act 22 of 1999, Section 2 for '5 per litre' (w.e.f. 1st April, 1999).]
  (b) Perfumed spirit (other than medicinal and toiletpreparations) 15 per litre.
  (c) Wines 8 per litre.
  (d) Liquors, cordials, mixtures and other preparations containingspirit not otherwise specified (other than drugs and medicines) 70 per litre.
  (e) Brandy, gin, whisky, rums, rectified spirit and other sortsor spirit not otherwise specified [60 per litre of alcohol.] [Substituted by U. P. Act 19 of 1986, Section 2 (ii), for '14 per Kg.', (w.e.f. 26-4-1986).]]
(4)[ Notwithstanding anything contained in sub-section (3), the maximum rate of duty on Ale, beer, porter, cider and other fermented liquors occurring against Item 2 (a) in the table, in clause (e) of sub-section (3) shall be deemed to be rupees 5 per litre with effect from June 4, 1975 and any notification issued on or after June 4, 1975 which is in conformity with the provisions of this sub-section shall be deemed to be, and always to have been valid and lawful, as if the provisions of this sub-section were in force at all material times.] [Inserted by U.P. Act No. 1 of 1990 (w.e.f. 23-12-1989).]|}