State Act

THE UNITED PROVINCES EXCISE ACT, 1910

28. (1) [An excise duty or a countervailing duty, as the case may be]1 at such rate or rates as the [State Government]2 shall direct,3 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 suction 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 [***]4 India and was liable on such importation to duty under the Indian Tariff Act, 18945, or the Sea Customs Act, 1878. [ii] [***]6 Explanation- Duty may be imposed under this 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. 1[(2) The State Government shall, in imposing all 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) Such duty shall not exceed the maximum as provided hereinafter - 2[(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 1. Country liquor (except tari) Rs. 500 per bulk litre 2. Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour to liquor imported into India; and rectified spirit-- (a) Ale, beer, porter, cider and other fermented liquors Rs. 300 per bulk litre (b) perfumed spirit (other than medicinal and toilet preparations) Rs. 1500 bulk per litre (c) Wine Rs. 1500 per bulk litre (d) Liquors, cordials, mixtures and other preparations containing spirit not otherwise specified (other than drugs and medicines) Rs. 1500 per bulk litre (e) Brandy, gin, whisky, rum, rectified spirit and other sorts of spirit not otherwise specified Rs. 1500 per bulk litre 3. Bhang (Hemp) Rs. 75 per kg. 2[(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 1. Country liquor (except tari and other fermented alcoholic beverages) Rs. 500.00 bulk litre 2. Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour to liquor imported into India (except beer) Rs. 1500 per bulk litre 3. Beer brewed in India Rs. 300 per bulk litre 4. Bhang(Hemp) Rs. 75.00 per kg. 1[(C) Excise or countervailing duty on excisable articles transported— Item No. Description of excisable articles Maximum rate of duty 1. Country liquor (except tari) Rs.500 per bulk litre 2. Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour to liquor imported into India; and rectified spirit--- (a) Ale, beer, porter, cider and other fermented liquors Rs. 300 per bulk litre (b) perfumed spirit (other than medicinal and toilet preparations) Rs. 1500 per bulk litre (c) Wines Rs. 1500 per bulk litre (d) Liquors, cordials, mixtures and other preparations containing spirit not otherwise specified (other than drugs and medicines) Rs. 1500 per bulk litre (e) Brandy, gin, whisky, rum, rectified spirit and other sorts of spirit not otherwise specified Rs. 1500 per bulk litre 3. Bhang (Hemp) Rs. 75 per kg. 1[ (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 1. Country liquor (except tari) Rs. 500 per bulk litre 2. Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour to liquor imported into India and rectified spirit--- (a) Ale, beer, porter, cider and other fermented liquors Rs. 300 per bulk litre (b) perfumed spirit (other than medicinal and toilet preparations) Rs. 1500 per bulk litre (c) Wine Rs. 1500 per bulk litre (d) Liquors, cordials, mixtures and other preparations containing spirit not otherwise specified (other than drugs and medicines) Rs. 1500 per bulk litre (e) Brandy, gin, whisky, rum, rectified spirit and other sorts of spirit net otherwise specified Rs. 1500 per bulk litre 3. Bhang (Hemp) Rs. 75 per kg. 3[(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 1. Country liquor (except tari and other fermented alcoholic beverages) Rs. 500 per bulk litre 2. Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour liquor imported into India and rectified spirit--- (a) Ale, beer, porter, cider and other fermented liquors Rs. 300 per bulk litre (b) perfumed spirit (other than medicinal and toilet preparations) Rs. 1500 per bulk litre (c) Wine Rs. 1500 per bulk litre (d) Liquors, cordials, mixtures and other preparations containing spirit not otherwise specified (other than drugs and medicines) Rs. 1500 per bulk litre (e) Brandy, gin, whisky, rum, rectified spirit and other sorts of spirit not otherwise specified Rs. 1500 per bulk litre]3 [(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 the conformity with the provision of this sub-section shall be deemed to be, and always to have been, valid and lawful as if the provisions of this section sub-section were in force at all material time.]2