THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 ’¸˜ 1±Ê√¬ÛS Û?œˆ¬≈Mê√ Ú•§1 - 768 ˚97 Registered No.-768/97 THE ASSAM GAZETTE ’¸±Ò±1Ì EXTRAORDINARY õ∂±5 fl¡M‘√√«Q1 ¡Z±1± õ∂fl¡±ø˙Ó¬ PUBLISHED BY THE AUTHORITY Ú— 294 ø√˙¬Û≈¬1, ¬ı‘̋ √√¶ÛøÓ¬¬ı±1, 1 ŒÂ√ÀõI◊•§1√√, 2016, 10 ˆ¬±√, 1938 (˙fl¡) No. 294 Dispur, Thursday, 1st September, 2016, 10th Bhadra, 1938 (S.E.)
GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR EXCISE DEPARTMENT NOTIFICATION The 30th August, 2016 No. Ex.138/2015/99.– In exercise of the powers conferred by Section 84 of the Assam Excise Act, 2000 (Assam Act XIV of 2000) and in supersession of all previous Notifications on the subject, except as respects the things done or omitted to be done before such supersession, the Governor of Assam is hereby pleased to make the following rules, namely :-
1. Short title and commencement :
(1) These rules may be called the Assam Excise Rules, 2016.
(2) They shall come into force on the date of their publication in the Official Gazette.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161356
PART - I FOREIGN LIQUOR 1-A. Definitions: In these rules unless t here is anything repugnant in the subject or context;-
(i) NOverseas Foreign Liquor" means liquor imported to India from overseas countries w·hich had paid duty on its import under the Indian Tariff Act, 1934 or the Sea Customs Act, 1878, as amended up-to-date or under any latest arrangement of liberalized import policy of the Central Government, but does not include denatured spirit;
(ii) "Private individuals" means persons or firms not holding a licence from the Collector for the wholesale or retail sale of foreign liquor;
(iii) " Foreign Liquor" means,-
(a) the spirit that has been made In India and has been sophisticated or c;9mpQ1,tnded SQ as to f(!$(!mble in colour ~nd fl~vour Qf \vhisky, brandy, gin or rum, imported from overseas countries;
(b} rectified spirit \Vhich has been made in India;
(c) absolute alcohol made in India;
(d) spirit made In India from some special bases (such as malt or toddy) not recognized in Assam as bases for country spirit;
(e) spirit denatured in India;
(f) spirit made in India which has been blended with spirit imported into India;
(g) wines and liquors \Vhich have been made in India, perfumed spirit made in India and spirit manufactured in India and used in drugs, medicines or chemicals;
(h} Beer which has been bre\vl?d in India or imported into India in a condensed form and afterwards converted into potable beer.
(iv) "Beer" includes ale, stout, port and all ot her fermented liquor usually made from malt;
(v) "Absolute alcohol" means the spirit obtained from recti fied spirit by removing the water present as much as possible by treatment with quick· lime or potassium carbonate. The absolute alcohol of the British THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1357 Ph a(macopoeia should not contain mo(e than one petcent by \veight of water;
(vi) " Rectified spirit" Rectified spirit or spirit of \Vine means plain spirit of a strength of not less than 50° (fifty degree) O.P;
(vii) "Plain spirit" means spirit to which no flavour has been communicated and to which no flavouring or colouring matter or other material or ingredient has b.,.n added;
(viii} "India made rectified spirit" includes absolute alcohol;
(ix} "Spirit uous Preparation"' includes all medicinal or other flavouring essences?
extracts, perfumes and toilet preparations containing spirit;
(x) "India made foreign spirit" means spirit manufact ured, compounded in India and made in colour and flavour to resemble gin, brandy, \vhisky or rum Im ported from overseas countries;
(xi} "Sc:otch whisky"' means spirit obtained by distillation in Scotland from a mash of cereal grains saccharified by the diastase of malt and matured in a bonded warehouse in casks for a period of at least three years;
(xii} "Flfendl Brand'/' means brandy made from grapes in France and imported to Assam in its original condition;
(xiii) "Denatured spirit" means the spirit as defined In Section 2(1) of the Assam Excise Act, 2000 (Assam Act XIV of 2000);
(xiv) " British spirit" means spirit manufactured in a licensed dist illery in Great Britain;
(xv} "India made spirit" means plain spirit manufactured in a distillery in India under the supervision of Government, of a strength not less than 50 degree O.P. and Includes India made foreign spirit;
(xvi) " Bonded warehou.se" means the premises or any pan of the premises w·ithin a manufactory approved and licensed for deposit or storage of spirits on which duty has not been paid;
(xvii) "Wholesale Warehouse" means the premises or any part of the premises app roved and licensed for deposit or storage of spirits on which duty/levy has be-en paid and from whete India made foreign liquor may be supplied by wholesale;
(xviii) "Officer·in·charge" means officer of t he Excise Department deputed to supervise the \York in a distillery, manufactory, pharmaceutical bonded laboratory, bonded warehouse or Canteen Stores Depot (India} at Narangi, THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161358 Missamari and Masimpur or any other places notified by the Government in Official Gazette;
(xjx) " Blending" means the mixture of spirits or wines of different strengths or of different qualrt:ies;
(xx) "Compounding" means the artificial preparation of foreign liquor by addition to the imported or locally made spirit o f navouring or colouring matter or both;
(xxi) " Bottling" means bottling as defined in Section 2(b) of the Assam Excise Act, 2000 (Assam Ac! XIV of 2000);
(xxii) "Mritasanjibani" means a medicinal preparation of the Ayurvedic system of medicine containing alcohol not exceeding 42 percent of proof spirit obtained by the process o f fermentation and di.stillation;
For the purpose of import and manufacture, such preparations treated as India made foreign liquor and for the purpose of possession and sale as medicated wine, this preparation may be sold under cover of a medicated wine licence issued in Form-31 at the rate prescr ibed for t he purpose;
(xxiii) "Medicated wines or spirits'' mean the wines or spirits compounded with various drugs which do not contain more than 42 percent of proof spirit;
(xxlv) "Wholesale Vend" means the vend in quantities ex·ceeding the limit of sale by retail;
(xxv) " Retail Vend" means the vend in quantrt:ies not exceeding t he limrt: of sale by retail;
(xxvi} "Reducing" means the reduction of liquor from a higher to a IO\ver alcoholic strength by the addition of pure \vater;
(x"'1ii) "Sophl s!lca!lng• has the same meaning as compounding;
(xxviii} "Supervisor" means the Excise Officer-in-charge of a spirit \varehouse;
(xxix} "Tariff rate" means the rate of import duty prescribed in t he Indian Tariff Act for the t ime being in force;
(xxx} "Cask" includes metal drums \Vherever the use of these vessels is sanctioned by the Excise Commissioner;
(xxxl) "Import" means to bring into the t err itories to which this Act applies otherwise than across a customs frontier as defined by the Central Government;
(xxxii) " ExportN means to take out of the terrrt:ories to which this Act applies otherwise than across a customs frontier as defined by the Central Government;
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1359
(xxxlli) "Transport• means to move from one place to another within the territories to which this Act applies;
(xxxiv} " Ready to Drink Alcoholic Beverage" means any low alcoholic beverage made from Spirit or any alcoholic beverage as base wit h admixture of natural juices and/or artificial flavors, spices, coloring agents and sugar containing added alcohol of not more t han 5% V/v, usually carbonated;
(xxxv) "Manufactory" means the premises w here India made foreign liquor'/ Beer/ Wine is manufact ured and sto red without payment of duty under the licences for compounding, blending and bottling of foreign liquor and includes a brewery where beer is bre\ved and winery where wine is produced;
(xxx.vi} "MRP"' means Maximum Retail Pr ice per bottle inclusive of all taxes \Vhich i.s declared by rhe registered manufaClory al the rime of applying for registration of the brand.
2. Rules applicable to import, export, transport and storage : The import, export, transport and storage of foreign liquor shall be subject to the following rules in addition to rest rictions imposed by Section 8, 9 and 12 and any prohibition made under Section 10 of the Assam Excise Act, 2000.
(A) Import of India Made Foreign Liquor (IMFL), into Assam from Distilleries located outside the State or Transport of IMFL from manufactorfes located within the State, other than Rectified Spirit, Denatured Spirit and Absolute Alcohol, manufactured in India.
3. Import or transport of India Made Foreign liquor forbidden without pass/permit :
Import of India made foreign liquor in any quantity whatsoever except as provided belO\V are forbidden except under the cover of a pass/permit and unless the conditions of the following rules are satisfied.
4. Persons eligible to Import or transport India Made Foreign l iquor: Passes/permits for import/transport of India made foreign liquor shall be issued by the authorities as provided under rule 484 of these Rules only to the licence holder of w holesale warehouses.
5. Conditions for import or transport of India Made Foreign liquor : The following conditions are to be followed for import/transport of India made foreign liquor:
(a) that the importer/ transporter is a Wholesale Warehouse licensee.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161360 (b} that t he importer/ transporter obey the conditions of the permit and all rules in force in the State of Assam and in the case of Import, the rules in force in the State of export.
(c) that the entire Ad-valorem levy payable on the quantity Imported/ ttansported have been prepaid at the place \vhere the importer/ transporter's Wholesale warehouse is located .
(d} t hat the liquor is brought by the route and \Vithin the period specified in t he permit.
Procedure for Import or Transeort of lndla Made Foreign Liquor.
6. Application for import or transport of India made foreign liquor : Any licence holder of a Wholesale warehouse \Vishing to import or transport India made foreign liquor into Assam from distilleries/ manufactories located outside or within the State, must either personally or through his agent first submit an application in prescribed form, to t he Commissioner of Ex-else, Assam t hrough the Superintendent of Excis.e of the concerned district for an Import or transport permit stating clearly:
(i) t he name of t he distillery or brewery from which the import or transport is to be made;
(ii} t he name and the complete description and quantity of each kind of liquor which is to be imported or transPorted as the case may be;
(Ill) t he route by which liquor Is proposed to be imported or ttansported;
(iv} Deposited Challan showing the amount of Ad·valorem levy at the rat es prescribed in rule 19 of t hese Rules and the fee leviable on total quantity of t he liquor. (For each consignment a separat e application shall be necessary}.
7. Payment of Import or transport pan fee : Import and transport pass fee shall be levied as specified under rule 484 of these Rules.
8. Issue of import or transport permit/ pa,ss : On receipt of t he application and copy of treasury challan of Ad-valorem levy and of import or transport pass fee paid and if it is found in order, the Commissioner of Excise, Assam or other authorized officials as provided under rule 484 of these Rules, shall issue an import or transport permit/ pass, as the case may be, In quadruplicate in prescribed form as per sec.13 of the Act, sanctioning the import or transport by t he applicant, the India made foreign liquor of the kind and quantity specified in t he permit to the place mentioned in the THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1361 appllcarion. The original copy shall be retained by the Commissioner of Excise, Assam for record. The duplicate and triplicate copies shall be sent to the Excise Authority compet ent to allow t he export of the liquor from the exporting end. The quadruplicate copy shall be handed over to the applicant which shall accompany t he consignment. A register of permit/ pass shall be maintained in the office of the Commissioner of Excise, Assam and details o f each permit/ pass issued shall be immediately entered in it.
9. Endorsement of the pass and issue of liquor : The Excise Authority of the place of export empowered in this behalf, if the pass is in o rder, shall endorse one copy of the pass received from the permit issuing authority of importing place and permit the liquor to be taken from the distillery/ brewery/ manufactory for dispatch to the place specified In the permit and \viii send one copy to the permit issuing authority of the importing place, \vith endorsement in token that the dispatch has been authorized.
10. Duty on Excess Wastage: 1) Wholesale warehouse licensees shall not be liable to pay ad-valorem levy on liquor which is contained in bottles and is found damaged in transit upto the extent of 0.25 per cent of the volume of consignment and to pay the levies as applicable for breakage in transit beyond that.
2) The Wholesale licensee shall submit monthly report to the Superintendent of Excise of the concerned district about all such wastages along\vith all such evidences that may be required to establish his claim for wastage. The Superintendent of Excise will then report to the Excise Commissioner certifying that such wastages have actually occurred.
3} The Excise Commissioner, on receipt of the report from the Superintendent of Exe:ise, may remit the ad-valorem levy involved on the quantity up to the allowable limit or may order it to be adjusted with the next Import/ Transport permit.
Provided that all such remissions or adjustments shall be allowed after the end of every quarter i.e. after 30th June, 30th September, 31st December and 31st March.
11. Quarterly statement of export to be furnished by exporting State : The Commissioner of Excise of the State of export \Yill furnish or cause to be furnished to the Excise Commissioner, Assam, a quarter ly statement in the form prescribed by THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161362 him from time to time immediat ely after the close of t he quarter, showing for the quarter concerned, all exports from that State to the State of Assam.
(B) IMPORT OF OVERSEAS FOREIGN LIQUOR.
12. Import of overseas foreign liquor : Overseas foreign liquor may be imported into Assam under cover of a pass and in accordance \Yith the rules immediately hereinafter follo\ving and in compliance with the rules in force in the place of export.
13. Import of overseas foreign liquor by llcence-holder : Any licence holder of wholesale of foreign liquor de.siring to import overseas foreign liquor into Assam shall present personally or through his agent an application to t he Excise Commissioner through the Collector of t he place where liquor is to be imported stating :
(i) the name and address of the firm from \Vhich the import is to be made;
(ii) the name, complete description and quantity of each kind of liquor \Yhich is to be imported and whether the import is to be made in bulk or in bottles;
(iii) the route by which it is proposed to import the liquor.
(iv) Deposited Challan showing the amount of Ad-valorem levy at t he rates prescribed and the fee leviable on total quantity of the liquor. (For each consignment a separate application shall be necessary).
14.(a) Payment of Pass fee : Import permit fee on import of overseas foreign liquor/ 810 products imported from foreign countries or from the customs stations in India by licence holders, shall be levied at the following rates:
(i) An import permit fee of Rs.800.00 per case of Scotch Whisky containing 12 bottles of 750 ml size or equivalent quantity.
(ii) An Import permit fee of Rs.600.00 per case of Vodka, Gin, Brandy, Rum containing 12 bottles of 750 ml size or equivalent quantity.
(iii) An import permit fee of Rs.500.00 per case of Wine containing 12 bottles of 750 ml size or equivalent quantity.
(iv) An import permit fee of Rs.400.00 per case of Beer containing 12 bottles of 650 ml size or equivalent quantity.
The import permit fee and the Ad-valorem levy at the prescribed rate is payable in advance for issue of passes for import of overseas Foreign Liquor {810 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1363 product) into Assam in accordance \Yith the above provisions, by the Wholesale licence holder.
(b) Issue of pass : The Excise Commissioner of the place where the liquor is to be i mported may receive the application and unless he sees any reason to the contrary shall issue a pass on payment of the Import permit fee as prescribed in sub·Rule (a) above and t he Ad·valorem levy. The pass shall be in duplicate in Form·30 of t he foreign liquor series on prepayment of a Import permit fee as levied under Rule 14{a} and ad·valorem levy as per rule 23 of these Rules. No import fee shall be levied if the duty for transportation of the liquor from foreign countries i.s levied under the Indian Tariff Act, 1894 or the Sea-Customs Act, 1878 but If the liquor Is transported from customs station, a transport pass fee shall be realized at the rate as prescri bed under Rule 16(b) of these Rules along \Yith t he countervailing duty. The original copy shall be retained by the Collector for record and verification of t he consignment on arrival. The duplicate copy shall be given to the applicant t o cover the import of liquor from the place of export to the place of import. A register of passes shall be maintained by the Ex·clse Commissioner of the place of import In the form prescribed and details of each pass issued shall be immediately entered in it together with the result of verification of the consignment.
15. Examination of consignment of overseas foreign liquor on arrival : On receipt of the consignment the applicant shall at once notify its arrival 10 the Collector or the place of Import and shall not open the consignment until a period of two days has elapsed or the Collector has int imated that it will not be examined o r it has been examined by an officer of Excise Department not below t he rank of Inspector or any other officer deput ed by him for examination toget her with t he pass received by the importer.
(C) TRANSPORT OF INDIA MADE FOREIGN LIQUOR BY THE PERSONS HOLDING LICENCES FOR WHOLESALE OR RETAIL SALE.
16 {a} Persons eligible for transport of India made foreign liquor : Passes for transport of India made foreign liquor/beer shall be issued by the Excise Commi.ssioner only to the persons holding licences for w·holesale of India made foreign liquor or beer as per t he procedure under Rule 17 of these Rules.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161364 {b) A transport pass f ee shall be levied for the transport of India made foreign liquor/beer from the manufactory to the wholesale warehouse licensed for wholesale of IMFL/ Beer to the retail vendor only within Assam at the rate as may be fhced by the State Government from time to time.
No retail licensee shall be allo\ved to transport IMFL/ Beer directly from any manuf actory.
17. Application for transport of India made f oreign liquor by retail licensees: The holder of the licence for retail sale of India made foreign liquor wishing to t ransport India made foreign liquor must either personally or through his agent first submit an application to t he Collector of his district for a transport pass in Form·26 of the foreign liquor series stating:
{i) the name of t he wholesale warehouse from \Vhich t he transport is to be made;
(ii) t he name, complete descr iption and quantity of each kind of liquor which is to be t ransported and whether the transport is to be made in bulk or in bottle;
(iii} t he route by which the liquor is proposed to be transported;
18. Endorsement of applitation: If the application is found t o be in order, the Collector or any aut horized officer shall endorse the application.
19. (a) Excise Duty as Ad·valorem levy on India Made Foreign Liquor: Ad·volorem levy on IMFL of t he kinds namety; Brandy, Whisky, Gin, Rum, Cordial, Wine, Beer, Draught Beer etc. shall be charged on t he basis of a duty multiplier on the assessed value ascertained by applying an abatement of 65 % on the declared MRP. The different kinds of Foreign Liquor are listed below under sub-Rule.V of rule 19(a):
I. Prescribed Ad·valorem levy on different brands of India Made Foreign Liquor for civil con,sumption:
1. BEER INCLUDING DRAUGHT BEER {a) Containing alcohol upto 0.57 times of the assessed 5% v/v value ascertained by applying an abatement of 65% on the declared MRP.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1365
2. India Made The Ad·valorem levy on draught beer sh.all be charged on the basis of its daily installed capacity @ Rs.32 per SL.
(b) Containing alcohol 0.82 times of the assessed above 5% cost price range value ascertained by from 0 to above per case of applying an abatement of 12 bottles of 650 ml size or 65% on the declared MRP.
equivalent quantity or 7 .8 BL
(a) General Brand Spirit For MRP less than Rs.196 1.03 times of the assessed contained in and per bottle of 750 ml, Rs.98 value ascertained by India made per bottle of 375 ml and applying an abatement of rectified spirit for Rs.SO per bottle of 180 ml 65% on the declared MRP the manufacture size.
of Brandy, Whisky, subject to a minimum of Rs.68 per bottle of 750 ml or equivalent quantity. Gin, Rum, liquor cordials and other potable similar alcoholic preparations.
(b) Regular Brand 0.99 times of the assessed M RP equal to or more than value ascertained by Rs. 196 per bottle of 750 ml, applying an abatement of Rs.98 per bottle of 375 ml 65% on the declared MRP and Rs.SO per bottle of 180 subject to a minimum of ml size but less than Rs.231 Rs.80 per bottle of 750 ml per bottle of 750 ml, Rs.116 or equivalent quantity.
per bottle of 375 ml and THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161366 Rs.61 per bottle of 180 ml size.
(c) Lu•ury Brand For MRP equal to or more 0.84 times of the assessed than Rs.231 per bottle of value ascertained by 750 ml, Rs.116 per bottle of applying an abatement of 375 ml and Rs.61 per bottle 65% on t he declared MRP of 180 ml size but less than subject to a minimum of Rs.316 per bottle of 750 ml, Rs.90 per bottle of 750 ml Rs.161 per bottle of 375 ml or equivalent quantity.
and Rs.81 per bottle of 180 ml size
(d) Premium Brand For MRP equal to or more 0.61 times of the assessed than Rs.316 per bottle of value ascertained by 750 ml, Rs.161 per bottle of applying an abatement of 375 ml and Rs.81 per bottle 65% on t he declared MRP of 180 ml size but less than subject to a minimum of Rs.1001 per bottle o f 750 Rs.141.50 per bottle o f 750 ml, Rs.501 per bottle of 375 ml or equivalent quantity.
ml and Rs.251 per bottle of 180 ml size
(e) Classic Premium 0.40 times of the assessed Brand value ascertained by For MRP equal to or more applying an abatement of than Rs.1001 per bottle of 65% on t he declared MRP 750 ml, Rs.501 per bottle of subject to a minimum of 375 ml and Rs.251 per Rs.300 per bottle of 750 ml bottle of 180 ml size. or equivalent quantity.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1367
3. Wines {f) Cheap Brand Contain ing alcohol 50° UP.
0.62 times of t he assessed value ascertained by applying an abatement of 65% on the declared MRP subject to a minimum of Rs.24 per bottle o f 750 ml Or' equivalent quantity.
(g} Ready to Dr ink 0.40 times of the assessed Alcoholic. Beverages value ascertained by applying an abatement of 65% on t he declared MRP subject to a minimum of Rs.10.60 per bottle of 275 ml or equivalent quantity.
0.13 times of the assessed value ascertained by applying an abatement of 65% on t he declared MRP subject to a minimum of Rs.34. 70 per bottle of 750 ml or equivalent quantity.
II . Excise duty on IMFL for consumption of Defence and para military forces: The Excise duty on Rum and other IMFL manufactured in India and obtained by canteens of Indian Army and Assam Rifles units or Para Military Forc:es shall be levied at the follo .. vlng t ates:
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161368 £XCIS£ DUTY RATES FOR MCI LLCEJ\'CES SL 1'10. K IND O F BRAND LIQUOR EXCISE DUTY GAL LONAGE FEE Up to S% Rs. 39/ case I SEER' Re. I/ 61..
Above 5% Rs.62.40/ case Gc1.crnl : Rs.280.98.I case 2 lf\.1FI.
Rt3ulat: Rs. 3$7.941 case Rs.2/ RL Lu.-..:1.ny: Rs. 429.1 Of case Premium: Rs. 7SS.S6/ caiiC Classic prcn1ium: Rs. 16S7.SO/casc 3 CONC. RUPvl Rs. 81/ case. Rs.l .84/BL Less thun 42% Rs. 45/cusc • \VINE Rs. 21 case ~'lore thsn 42% R$. 180/ ~sc Ill. A holder of a licence mentioned in column two of the following table shall pay in advance an annual licence fee mentioned in column four thereof:
LLC£!'C£ f££, SL KIND OF LICENCE PRODUCTION CAPACITY RATE OF LICENCE FEE NO.
1 2 3 4 1 Upto 30 lakh LPL per annum Rs.20,00,000.00 per annum.
2 Distille ry licence From 30 lakh to 60 lakh LPL per Rs.40,00,000.00 per annum.
annum 3 Above 60 lakh LPL per annum Rs.50,00,000.00 per annum.
4 Upto 80 lakh BL per annum Rs.2D,OO,OOO.OO & Bottling Brewery licence Rs.3,00,000.00 per annum.
s Above 80 lakh Bl per annum Rs.30,00,000.00 & Bottling fee Rs.4,00,000.00 per annum.
6 IMFL Compounding & Rs.3,00,000.00 per annum.
Blending 7 Reduction & Bottling Upto 30 lakh LPL per annum Rs.3,00,000.00 per annum.
fee 8 Additional bottling fee Each case in excess of 30 lakh LPL Rs.l S.00 per ca"' of 750 ml or equivalent quantity.
9 IMFL Bonded Bond limit upto Rs.SO lakh Rs.4,50,000.00 per annum.
warehouse 10 Bond limit from 50 lakh and one Rs.7,50,000.00 per annum.
to 1 a ore THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1369 11 12 13 14 15 15 16 17 18 19 20 21 22 23 Bond limit 1 crore and one and Rs.10,00,000.00 per annum.
above IMFL Wholesale Rs.S,00,000.00 per annum.
IMFL 'OFF' Rs.3,00,000.00 per annum.
Beer 'OFF' Rs.1,00,000.00 per annum.
IMFL 'ON' s• and above Rs.4,00,000.00 per annum.
IMFL 'ON' 2• and above Rs.2,00,000.00 per annum.
but below S* IMFL 'ON' In hotels Rs.2.S0,000.00 per annum.
Beer bar Rs.1,50,000.00 oer annum.
IMFL 'ON' Restaurant Rs.2.S0,000.00 per annum.
M icrobrewery in IMFL Rs.S.00,000.00 per annum.
'ON' hotels or IMFL 'ON' restaurant lice need ore mises onlv Club 'ON' Rs.1,00,000.00 per annum.
Temporary bar Rs.10,000.00 per dav.
(I) Fo r a hotel duly classified Rs.3,00,000.00 per annum.
by the Tourism Department as 5 (five) star and above, for Late closing licence consumption "QNN the granted to licensed premises hotels and restaurants (ii) For a hotel duly classified Rs.1,50,000.00 per annum.
lnclud'lng bars attached by the Tourism Department thereto as 2 (two} star and above, but below 5 (five) star, for consumDtion NON"' the premises:
(iii) For other hotels for Rs.75,000.00 per annum.
consumption .. ON" the premises Licence for the retail (i) When the licence is for Rs.10,000.00 per annum.
vend of foreign liquor supply of liquor to a at a Military Canteen Regiment established under the (ii) When the licence is for Rs.7,000.00 per annum.
canteen tenant system supply of liquor to smaller unit IV. Kinds of Foreign Liquor. Different kinds of foreign liquor are listed below:
1. Beer (a) containing alcohol upto 5% (b} contain ing alcohol above 5%
2. India made foreign liquor - such as Whisky, brandy, rum, gin etc:.
3. (a) Wine containing not more than 42% proof spirit.
(b) \vine contain ing more than 42% proof spirit.
4. Foreign liquor b lended, matured, compounded, sophisticated outside India but bottled in India - (•) Whisky, brandy, rum, vodka, gin etc.
(b) Wine.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161370 S. Rectified spirit and absolute alcohol when obtained - (a} for the manufacture of medicinal and toilet preparations unless exempted by special order of the Stat e Government.
(b) for scientific purpose unless exempt ed by special orde r of the State Government.
(c) for any other purpose other than above.
(d) when the spirit to be used for any of the purposes mentioned in (a), (b} and (c) above is lost, \vasted, or is used other\vise than for the purpose for which it \Vas intended.
6. Spirituous and medicinal or toilet preparation.
7. Mritasanj ibani, M ritasanjibani Sudha or Mritasanjibani Sura.
8. Tincture zingiberies.
Note : No excise duty Is levied by the Government of Assam on denatured spirit.
Explanation : For the purposes of this rule the following preparations shall be deemed to be t he medicinal preparations which may be used for other than medicinal purposes, namely;
I. ACE TUMS
1. Acedum Odoratum, 2. Acidium Aceticum Aromaticum, 3. Acetum Lavandulae, 4. Acerum Rosae.
II. AQUAS
5. Aqua Amygdalarum Amararum, 6. Aqua Amygdalae Amarae, 7. Aqua Armatica, 8. Aqua Auranti Floris Concentrata, 9. Aqua Foeniculi Concentrata,
10. Aqua Juniperi concentrata, 11. Aqua Lavandulae, 12. Aqua Mellis, 13.
Aqua Pimentae Concentrata, 14. Aqua Rose Concentrata.
Ill. ELIXIRS
15. Elixir Amygdalae Co., 16. Elixir Anisi, 17. Elixir Aromoticum, 18. Elixir Aurantii Amari, 19. Elixir Cardamomi Co., 20. Elixir Simplex.
IV. ESSENCES.
21. Essence Amygdalae Co., 22. Essence Amygdalae, 23. Essence Anethi, 24.
Essence Anisi, 25. Essence Aurantii, 26. Essence Aromitica, 27. Essence Capsicl, 28. Essence Cardomomi, 29. Essence Caryophylll, 30. Essence Crinalls,
31. Essence Lavandulae, 32. Essence limoni, 33. Essence M int, 34. Essence Moschi, 35. Essence M·yristricae, 36. Essence Rosae Oulcis, 37. Essence Rosmarini, 38. Essence Santai Flay, 39. Essence Vanillae, 40. Essence Zingiberis Fort, 41. Essence Zingiberis Pro. Syr.
V. FLUID EXTRACTS.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1371
42. Extractum Abslnthll Liq, 43. Exrractum Aurantll Liq., 44. Extractum Aurantii Amar Liq, 45. Ext ractum Rosae Liq, 46. Extractum Zingiberis.
Vl. Gl YCERINUMS
47. Glycerinum Aurantii, 48. Glycerin um Croci.
VII. INFUSIONS (CONCENTRATED}
49. Infusion Caryophylli Cone, SO. Infusion Limonis.
VIII. LIQUORS (CONCENTRATED}
51. Liquor Aurantii Pro. Syr., 52. Liquor Cocci, 53. Liquor Croci, 54. Liquor Limonis Pro. Syr,. SS. Liquor Tinct orium.
IX. LOTIONS (WASHES)
56. Latia Cantharidini, 57. Latia Evaporans, 58. Latia Olei Amygdalae Ammoniata, 59. Lotio Rosae.
X. SPIRITS
60. Spirits Absinthii, 61. Spiritus Amygdalae Amrae, 62. Spiritus Aromaticus,
63. Spirit Aurantii, 64. Spirit Aurantii Co., 65. Spiritus Cardamomi Co., 66.
Spirit us Coloniensis, 67. Spirit us Coriandri, 68. Spiritus lavandalae, 69.
Spirit us Lavandalae, 70. Spirit us Limonis, 71. Spirit us Myciae Co,. 72. Spiritus Myristicae, 73. Spiritus Piment.ae, 74. Spiritus Pulegii, 75. Spiritus Rosae.
XI. SUCCUS
76. Succus Cucumis, 77. Succus l imonis, 78. Succus Mori.
XII. SYRUPS
79. Syrups Aromoticus} 80. Syrups Cinnamomi.
XIII. TINCTURES
81. Tincture Aurantii, 82. Tincture Carui, 83. Tnicture Cocci, 84. Tincture Coriandrl, 85. Tincture Crocl, 86. Tincture Limonis, 87. Tincture llmonis Cortex Siccat us, 88. Tincture Menthae Piperitae, 89. Tincture Orr is Root, 90.
Tincture Persionis, 91. Tincture Persionis Co., 92. Tincture Santali Citrini, 93.
Tincture Santali Rubri, 94, Tincture Vanillae, 95. Tincture Vindla, 96. Vinum Absinthii.
19{b) Security deposit : In addition to annual and monthly fees, an advance deposit equivalent to licence fees shall be realized from the holders of licences for the retail sale of foreign liquor for consumption 'OFF' and 'ON' the premises except the licences for t he sale of foreign liquor for consumption 'ON' the premises in a club, t emporary and occasional licences and Military Canteen t enant licence as security deposit before the commencement of the licence for the due observance of the THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161372 conditions and terms of the licence. The security \Viii be liable to be forfeited for violation of any condition of licence or of any provision of the Excise Acts and rules in addition to any other penalty prescribed by the provision of the Assam Excise Act,
2000. If not forfeited the security deposit will be refunded towards the end of the year or may be t ransferred at his request to the next year.
20. Payment of duty: The .. vholesale licence holder of India made foreign liquor shall obtain necessary transport/ import pass from t he Commissioner of Excise, Assam on prepayment of od·volorem levy at the prescribed rate for transport of liquor from the manufattory to wholesale premises. The payment should be made through treasury challan. The challan shall be prepared in quadruplicate. One copy will be kept by t he treasury and the remaining t hree copies after completion in the t reasury and bank will be presented by t he licensee or his agent to the Superintendent of Excise in the district headquarter and the Deputy Super intendent of Excise in the Sub-divisional headquarter.
21. Issue of pass : If the treasury challans so received are found to be in order, the officer mentioned under Rule 20 above will forward such applications for issue of pass to t he Commissioner of Excise, Assam and endorse one copy of the challan stating that the duty and other fees on the quantity has been paid. The Commissioner of Excise, Assam will send the permit so issued to the Officer -in· charge of the manufactory and keep the original copy in his office. The officer-in charge will issue the liquor and retain in his office the copy of the challan w ith the endorsement and make over the other copy to the wholesale licensee or his agent.
22. Procedure regarding transport of India made foreign liquor from wholesale vendor to retail $ale vendor : If a licence holder for retail sale of India made foreign liquor wants to obtain India made foreign liquor from the wholesale premises (duty paid) he shall be granted a transport pass In Miscellaneous Form-1 of the Miscellaneous series (General} by the Superintendent of Excise of the dist rict or the Deputy Superintendent of Excise of the sub-division as the case may be.
23. Procedure regarding transport of Overseas Foreign Uquor from customs warehouse to wholesale vendor: If a licence holder for \vholesale of India made foreign liquor wants to obtain Overseas Foreign Liquor from the Customs \vholesale premises he may be granted a transport pass in Form· 1 of Miscellaneous series THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1373 (General) on prepayment of ad-valorem levy and surcharge where applicable at the follo\ving rates:
SL. KIND OF BID PRODUCT Ad·volorem levy NO.
1 Oversees Beer upto 5% alcohol per 5% on Cost price subject to case of 7.8 BL minimum of Rs.ISO/· per case.
2 Oversees Beer above S% alcohol 10% on Cost price subject to oercaseof7.8BL minimum of Rs.190/· oer case.
3 Oversees Foreign Liquor 10% on Cost price subject to minimum of Rs.4000/· per case.
4 Oversees Wine upto 42% proof 10% on Cost price subject to snirit minimum of Rs.420/· ner case.
5 Oversees Wine above 42% proof 15% on Cost price subject to spirit minimum of Rs.880/- per case.
!4. E)(amlnatlon of consignment of India made foreign liquor: On receipt of a consignment, the \vholesale licensee shall at once notify its ar rival to the Collector of the district where the licensed premises is located and shall not open the consignment until it has been examined by an officer of t he Exc.ise Department or unless the Collector has intimated that it will not be examined.
(D) IMPORT, EXPORT AND TRAN.SPORT OF RECTIFIED SPIRIT, DENATURED SPIRIT AN D ABSOLUTE ALCOHOL.
!5. Import., export and transport of rectified and denatured spirit and absolute alcohol to be covered by a pass : The IMpoi'\, export and traMpofl re1pec1ively of rectified and denatured spirit and absolute alcohol manufactured in India shall except in cases mentioned below, where the indent or requisition duly countersigned or signed by the proper officer will be deemed to be a pass, be covered by a pass what ever the quantity, except t hat denatured spirit upto S bulk liters may be imported without a pa.ss if for the private use of the importer and not for sale.
EXEMPTIONS.
(a) All Charitable hospital and dispensaries maintained by Government or by local authorit ies as defined in Section 4 (34) of the Assam General Clauses Act, 1915, on a requisition countersigned by Chief Medical and Health Officer of the District;
(b) All Charitable and M ission hospital or dispensaries unless in any case the State Government shall otherwise declare on requisition countersigned by Chief Medical and Health Officer of the District;
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161374
(c) Vetetinary Surgeons/Assistant Surgeons and Vetetinary Investigation Officer, Assam, on requisition countersigned by the Superintendent or any othet officer of t he same status of the Civil Vetetinary Department.
(d} Educational Institutions, laboratories, firms and museums specified by the State Government or the Governor of Assam, as the case may be, in this behalf, on a requisition signed by the Head of the institution, laboratory, firm or any other officet specified by the St.ate Government.
(e) Tea garden hospital and dispensaries in respect of spirit required for the treatment of lepers on a requisition bearing the countersignature of the Chief Medical and Healt h Officer of the district provided that tea garden authorities certify on the body of the requisition that lepers are not allowed to handle t ea leaf or to work in the garden factory house; and
(f) Chief Medical and Health Officer and Medical Officers-In-charge of Government Medical institutions may import and store such spirit or absolute alcohol required for the purposes of the institutions under their charge.
(Note : The cases falling under items (a) to (f} above are exempted from payment of duty for the import of rectified spirit and absolute alcohol and from the payment of pass fee for the Import of denatured spirit).
26. Persons eligible to import rectified spirit : The only persons to whom passes for t he import of rectified spirit (including absolut e alcohol} can be issued are :
I. (a) Chemists, druggists and other firm or persons approved by the Excise Commissioner holding licences for retail sale of such spirit for bonafied medicinal, lndusttial or scientific purposes;
(b) Chemists, druggists holding permit from the Collector to obtain rectified spirit from a distillery or \Varehouse for the manufacture of medicines, chemicals or drugs;
(c} Persons holding licences for compounding and blending of foreign liquor;
{d) Persons holding licences for manufacture of pe(fumes and toilet preparations consisting of or containing alcohol;
(e} Persons holding permit to obtain rectified spirit fo( scientific or indust(ial pu(poses; and
(f) Homoeopathic Chemists or practitioners holding special permit to obtain rectified spirit from a distillery or warehouse for manufacture of homoeopathic medicines;
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1375 II. Permit for import of rectified spirit and absolute alcohol at concessional rate of duty : Permit for the import of rectified spirit and absolute alcohol at concessional rate of duty for use In medicinal preparation or for scientific or i ndustrial purposes shall be issued by the Collecto r after proper enquiries only to bonafide persons and firms for such quantity as may be considered necessary by the District Collector with the previous approval of the Excise Commissioner.
27. (a) Passes for Import of denatured spirit to be Issued only to licence holder : Passes for import of denat ured spirit shall be issued only to persons holding licences -
(i) for wholesale or ret ail sale of denat ured spirit.
(ii} to posses denatured spirit in excess of the quant ity fixed as the limit of retail sale.
27. (b) Fees for pass for Import and transport of denatured spirit : A pass fee at the rate as prescribed in rule 130(b) payable in advance shall be charged for services rendered for t he issue of pass.es for import into Assam of denatured spirit. The same rate of pass fee shall also be charged for the services rendered for issue of pass for transport of denat ured spirit manufactured in Assam.
Passes for the imPort of denatured spirit into Assam shall be granted by the Collector of the district on prepayment by the importer of the pass lee prescr ibed In Rule 27(b).
28. Precautions to be exercised in storing recti fied or denatured spirit or absolute alcohol:
(i) The room in which rectified or denatured spirit or absolute alcohol is stored by vendors thereof, or by petSon,. licensed to possess the same in large quantities, shall be built of un·inflammable materials and shall be well ventilated so as to prevent the accumulat ion of spirit fumes. Naked light or fire shall not be used or kept in such room. All reteptacles containing such spirit shall be kept closed so a.s to prevent accumulation of spirit fumes in the room.
(II) All bottles, jars, drums or casks containing denatured spirit shall be legibly branded or labeled in red bearing pict ure of skull and cross bones \Vith a warning "Poison·not to be taken internally" written in vernacular of the THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161376 district and also in English. The design and style of the label shall be as follows:
>ENATURED SPIRIT Nol 10 be tak~n l11tcrnally.
POISON m.
C11"'c11ctiS F-1fa ~~. filfit•t•t• ~I
29. Rules applicable to rectified spirit and absolute alcohol Imported : All rules regulating import of India made foreign liquor shall apply mutatis mutandis to rectified and denatured spirit and absolute alcohol imported into Assam.
E. IMPORT OF MEDICINAL OR TOILET PREPARATIONS AND PERFUMES CONTAINING !NOIA MADE SPIRIT.
30. Import of Medicinal or toilet preparations or perfumes containing India made spirit prohibited except as provided by rules : No medicinal or toilet preparations or perfumes containing spirit manufactured in India shall be imported into Assam except in accordance with the procedure hereinafter prescribed:
(1} Medicinal and other preparations containing rectified spirit imported from overseas countries are exempted from the provisions of these rules relating to import, export, transport, possession and sale provided that t he customs duty at the rates prescr ibed has been paid;
(2) The medicinal and other similar preparations containing rectified spirit manufactured in India are exempted from the operation of the rules relating to transport, possession and sale if that have been issued from a bonded distillery, bonded laboratory or bonded factory in India and if the issues have been made under t he authority of a pass grant ed by the Excise Officer·in· THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1377 charge of such bonded distillery, laboratory or factory under t he conditions contained in the following rules, except that medicinal and other preparations containing such spirit being imported by post, the quantit ies not exceeding 500 ml at a time for bonafide pdvate consumption of the importer without restriction;
(3) The follo .. ving institutions are exempted from the payment of duty for import of spirit contained in medicinal preparations and from obtaining a pass::
(i) All Charitable hospitals and dispensaries maintained by Government or by local authorities as defined in Sect ion 4 (34) of the Assam General Clauses Act, 1915, as amended up·to~date on a req1Ulsltlon countersigned by Chief Medical and Health Officer of the District;
(ii) All Charitable and M ission hosprtals or dispensaries unless in any case the State Government shall other\vise declare on requisition countersigned by Chief Medical and Health Officer of the District;
(iii) Veterinary Surgeons on a requisition countersigned by the District Veterinary Officer.
(iv) The Health and Family Welfare Depanment on a requisition countersigned by District Medical and Health Officer in respect of the departmental requirement of the district under his charge.
31. lmpon of spirituous or medicinal and toilet preparation on prepayment of duty In Assam: Import may be made on prepayment of duty in Assam, on special application to the Excise Commissioner, Assam, and in accordance \Vitti such condition as he may direct.
32. Examination of consignment of spirituous medicinal and toilet preparation on arrival: The importer shall give intimation o f the arrival of the consignment to the Collector of rhe district of import and shall not open rhe consignment until it has been examined by an officer of the Excise Department not belo\v the rank of Inspect or or any other officer deputed by the Collector for examination together with the export pass received by the importer or the Collector has intimated that it will not be examined. If the consignment is not veri fied or no information is received from the Collector of the district within two days from the date of intima tion of arrival of consignment, the Importer shall be at llberry 10 open the consignment and to utili2e the contents.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161378
33. Duty on excess quantity to be realized from importer: The importer of medicinal or toilet preparations or perfumes containing India made spirit shall pay duty at t he rate in force, on any quantity found e xcess of that on which duty has been paid in the district of lmpon.
34. Samples of medicinal or toilet preparations for analysis : The Excise Commissioner may direct that sample of medicinal or toilet preparations or perfume imported under these rules be taken free of cost for the purpose of anatysis.
EXPORT (F) EXPORT OF INDIA MADE FOR.EIGN LIQUOR, RECTIFIED SPIRIT, DENATURED SPIRIT AND SPIRITUOUS PREPARATIONS MANUFACTURED IN ASSAM.
35. (a) Ex.port of India made foreign liquor etc. to other States of lndla: No India made foreign liquor, rectified spirit, denatured spirit and spirituous preparations manufactured in any distillery, bre\very o r manufactory in Assam shall be exported to any other State unless the duty, If any, payable under Chapter-V of the Assam Excise Act, 2000 has been paid OR a securily has been submttted to the Commissioner of Excise, Assam which shall be equivalent to the duty involved. The security may be in the form of bank guarantee or interest bearing security pledged to the Govt. The same may be released by the Commissioner of Excise, Assam on receipt of verification certificate on arrival of the consignment in the importing state.
(b) Payment of Export Pass fees: An export pass fee at the rate of Rs.S0.00 per case of 750 ml or equivalent quantity shall be levied on India made foreign liquor/beer, manufactured in the State of Assam for issue of export passes.
36. Export pass : India made foreign liquor, beer, rectified spirit , denat ured spirit and spirit uous preparation manufactured in any distillery, bre\very or manufactory in Assam may be exported to any other State of India under cover of an export pass.
37. Export of India made foreign liquor by Canteen Stores Department : No export shall be made from any Canteen Stores Depot located in Assam to any other pa rt of India.
38. Procedure for Export of India made foreign liquor, rectified spirit and denatured spirit: Any persons holding a stock of India made foreign liquor, beer, rectified spirit or denatured spirit at a distillery, brewery or a manufactory in any district in Assam THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1379 and desiring to export t he same to any other State of India shall present an application in prescr ibed form for an export pass to the Collector of the district of export with an import permit authorizing the import signed by the Collector or any other officer duly authorized in this behalf of the State of import, specifying the duty chargeable of the India made foreign liquor and rect ified spirit.
39. Grant of export pass : (a) In the absence of any objection, the Collector after satisfying himself that the proper duty has been paid or a security has been submitted as per rule 3S(a) of these Rules, shall forward the application of export pass to the Excise Commissioner, Assam who will grant the pass as per provision of the Assam Excise Act. The export pass shall be in quadruplicat e in Form-1 of Miscellaneous ser ies {General}.
Provided that the product/brand of liquor should clearly contain the words "NOT FOR SALE IN ASSAM" on the label in absence of \Vhich no export pass shall be granted.
(b} Procedure for dealing with export pass : The original copy shall be ret ained by the office of issue. The duplicat e copy shall be handed over to the person to \vhom the pass has been granted to accompany the consignment and the triplicat e copy t o the officer-in-charge of the dist illery, brewery or the manufactory \Vherefrom the quantity is to be issued. The Excise Officer-in-charge of distillery, brewery or manufactory .. vho shall issue the quantity as specified in the export pass shall submit to the Excise Commissioner, Assam, at the end of each quarter, a report together with the quarter ly statement of export prescribed in Rule 42 below. The quadruplicate copy shall be sent to the Collector or any other officer as may be aut horized in this behalf at the distr ict or place of import.
40. Exemption from the payment of duty on export of rectified spirit : No excise duty shall, however, be payable on rectified spirit supplied from bond to Government instit utions and municipal hospitals and dispensaries, educat ional institutions and such private medical institutions as are conducted on charitable lines In other States which are certified on the indent by the Chief Medical and Health Officers of t he distr ict of import or any other officer empowered in this behalf by the Government of the State concerned as being entitled to the supply free of duty. The Indent or requisit ion duly signed or countersigned by such officer shall be deemed to be an import permit and no separate import permit shall be necessary.
41. Return of export pass: Within a reasonable time to be fixed by the Excise Officer-in· charge of the dist illery, brewery or the manufac1.ory and specified on the export THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161380 pass, the importer shall return the exPort pass to the Excise Officer-in-charge of the distillery, brewery or the manufactory from which the spirits exported signed by the Collector or other officer specially appoint ed in this behalf of the importing district certifying the due ardval or otheli'wise of the spidt at its destination. On receipt of such verification, the security may be released by the Excise Commissioner.
42. Submission of quarterly statement of India made foreign liquor exported to other States: The Excise Officer-in-cha rge of the distillery, brewery or the manufactory shall submit in duplicate to the Exc=ise Commissioner, Assam t hrough the Collector of the district of export, a quarterly statement at the end of each quarter in such form as may be prescribed by the Excise Commissioner. showing for the quarter concerned all exports of India made foreign liquor and rectif ied spirits to other States.
43. Procedure for export of spirituous preparations: The procedure as laid down under Rules 35, 36, 37, 38 and 39 above :shall apply for export of spirituous preparations.
Provided that no export pass shall be necessary for t he export by post to privat e persons of not more t han 500 ml. at any time of duty paid spirituous medicinal and toilet preparations and perfumery which are meant for bonofide private consumption and not for s.ale.
44. Submission of quarterly statement of spirituous preparations: At t he close of each quarter the Excise Officer-in-charge of dist illery, brewery or t he manufactory shall submit in duplicate through the Collector of the district of export to the Excise Commissioner, Assam, a quarterly statement, i n such form as may be prescribed by the Excise Commissioner, showing for the quarter concerned, all exports of spirituous preparations exported to other states.
45. Accounts of export: Accounts of .all exports of India made foreign spirit , India made rectified spirit, denatured spirit and spirituous preparations shall be kept by the Officer-in-<harge of the distillery, b rewery or the manufactory in the form prescribed by the Excise Commissioner.
46. Transport of spirituous, medicinal and other preparations:
(i) The transport, \Yithin the stat e, of spirituous, medicinal, t oilet or other preparations from one pla:ce to another except from a distillery or a bonded warehouse, May be Made without a~y res!rlctlo~.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1381
(ii) The transport of India made foreign spirits, ret:tifled spirits, denatured spirits and spirituous preparation manufactured at a distillery, brewery or manufactory shall be governed by rules relating to issues from distillery, brewery or the manufactory.
47. Possession and sale of spirituous medicinal and other preparations : Any person may possess or sell medicinal or toilet or other preparations containing India made spirit without any excise restriction.
(G) COMPOUNDING, BLENDING, REDUCING AND BOTTLING OF FOREIGN LIQUOR OTHER THAN W INES AND FERMENTED LIQUORS.
48. Definition of compounding, blending, reducing, bottling and foreign liquor manufactory:
(i) Compounding, blending and reduction are defined in Rule 1-A of these rules.
(ii) Bottling or to bottle is defined in Section 2 (b) of the Act.
(iii) Foreign liquor manufactory: It is defined in rule l ·A(x>0<v) of these Rules.
49. Restriction in compounding, blending, reducing and bottling potable foreign liquor : Potable foreign liquor other than \vines and fermented liquor shall not be -
(a) compounded, blended or reduced, or
(b) bottled except under a licence granted in this behalf by the Excise Commissioner.
50. Grant of compounding etc. licence to Bonded Warehouse licence holder Licences under Rule 49 (a) and (b) above shall not be granted except to persons holding a Bonded warehouse licence for the storage of foreign liquor.
51. Application for grant of a compounding, blending, reducing and bottling licence :
Application for the grant of licence for compounding, blending, reducing and bottling of foreign liquor shall be addressed to the Commissioner of Excise and shall also be accompanied by - i. a description o f the site and plan of the building in triplicate in which the manufactory operations Is proposed to be established by the applicant specifying THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161382 the number1 size and description of the plant and apparatus1 proposed to be installed therein;
ii. an authorization from local authority concerned that there is no objection for t he construction and working of t he manufactory on t he proposed site and in the buildings sho\vn in the plan, and iii. the maximum number of days in a w eek or month for which the operation {s} will be carried on.
iv. application fee as prescribed in rule 113 of thes.e Rules.
52. Conditions for grant of licence :
No licence shall be granted unless :· {a) prior sanction of the Government is obtained for the issue of a licence by the Commissioner of Excise.
(b} t he applicant deposits as security for the fulfilment of all the conditions of the licence such sum as may be fixed from time to time by the State Government.
(c) t he applicant satisfies the Commissioner of Excise that the proposed building, plant and apparatus to be used in connection with storing, blending, compounding, bottling and issuing of spirits are built in accordance with the relevant regulations applicable thereto and that due precaution has been taken against the fire.
53. Grant of licence :
(i) When the Excise Commissioner, on enquiry} is satisfied t hat t he applicant fulfils the conditions specified, he may grant the licence to the applicant.
(ii} Every licence granted under these rules shall be in prescribed form and for a period of one year and shall be Issued in the name of the applicant and shall not be transferable.
54. Pavment of licence fee and permit fee.
(i) The licensee shall pay the annual licence fee as prescribed in the Table contained in rule 19 (a} (Ill} (i) of this Rules for each licence in advance before a licence is issued and it shall not be refundable under any circumstances.
The licence fee shall be charged from the year during which the sanction Is accorded.
{ii) 'The holder of a licence granted under sub-rule (i} above shall pay a permit fee at the following rates for the spirit including Extra Neutral Alcohol (ENA), rectified spirit (RS), Malt spirit and all excisable substances brought to the manufactory for the manufacture of foreign liquor at the time of issue of permit i.e. in advance:
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1383 SL. NO. KIND OF PASS RATE OF FEE 1 2 3 1 Import Pennlt fee on ENA/ Recti fied Spirit Rs.10.00 per BL.
2 Transport perm it fee on ENA/ Rectified Spirit Rs.2.00 per BL.
3 Import of all excisable substances fo r manufacture of Re.1.00 per BL.
IMFL 4 Export of ENA Rs.6.00 per Bl 5 Export of all excisable substances induding Re<-ti fied Rs.4.00 per Bl spirit used for' manufacture of IMFl SS. Report on the completion of building : The licensee shall within three months from the date of grant of licence report to th e Commissioner of Excise the date on \Vhich the construction of the building and inst allation of the plant and machinery is completed and the date from which its .. vorking w ill be started.
56. Commencement of working of the manufadory: The manufactory shall not start working unless the buildings constructed and the plant and apparatus Installed are inspected by the Commissioner of Excise or his nominee and a written permission is issued therefor, before the expiry of t he period of three months from the date of grant of licence.
57. Failure to complete the construction and commencement of wotk: If the licensee fails to complete the construction of tile building as per the plan and to start the working of the manufactory \Yithin the period of three months from the date of grant of licence. the licence granted shall be liable for cancellation w ithout compensation for any damage or loss:
58.
Provided that if the Commissioner of Excise is satisfied t hat there is sufficient reasons fo t not Inst.ailing the plant and machinery and for not commencing the working of the manufactory \Yithin that period, he may, for reasons to be recorded in wr iting, extend the said period by such further period or periods, not exceeding one year, in t he aggregat e as he may deem frt .
Furnishing of security for the IMFL manufactured : The licensee before commencing the working of the manuf:actory, furnish security to the satisfaction of the Commissioner of Excise in the form1 of a bank guarantee ftom any scheduled or nationalized bank or in a such other form as the Commissioner of Excise may specify, for a sum as may be fixed by the Government from t ime to time and also fu rnish THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161384 thereafter such additional security, ftom time to time as may be tequired with reference to the increase, if any, in the monthly production of the IMFL.
Note : IMFL means India Made Fo reign liquor.
59. Furnishing of duplicate oopies of the plant manufattory etc. to the Excise Superintendent: Where the licence is granted the licensee shall furnish a duplicate copy of the desctlption of the plant/manufactory and apparatus together \Vith such other documents as approved by the Commissioner of Excise to the Excise Superintendent concerned for record in his office.
60. Alterations to be made with permissions : No alterations in or additions to the building in w·hich the manufactory is established or the plant or apparatus installed for working therein shall be made .. vithout the prior permission of the Commissioner of Excise. But the manufactol'y officer-in-charge may permit minor atterations to be made in such building, plant or apparatus subject to the final approval of the Commissioner of Excise.
61. Renewal of the Licence : Subje'Ct to the provisions cont.ained in rule 128 of this Rules, evel'y licence may be renewed annually by the Excise Commlssionet with the previous sanction of the State Go·vernment on payment of annual licence fees and if there is nothing adverse against the licensee on record.
62. Hypothecation of manufactory prohibited: The licensee shall not hypothecate the whole or any part o f the manufactory \vithout the previous sanction of the Commissioner of EKcise In \Vtitlng.
63. Affixing of Court fee stamp on1 application for licence or its renewal : Every application for the grant of licence or renewal of the licence shall bear a court fee stamp of the value of Rs.24.75 or any other value which may be specified by the Government from time to time.
64. Inspection of manufactory: The licensee shall be bound to allo\v at any time, any excise officer duly empowered iin that behalf to inspect t he manufactory or the warehouse connected therewith and to examine the spirit stored therein and shall afford to the said officer all assistance in making such inspection or examination.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1385
65. Posting of officer-in-charge and other staff to the manufactory: The Stat e Governmen,t or the Commissioner of Excise, as the case may be, shall make the required o fficer-in-charge and other staff available at the manufactory or \varehouse or distillery or brewery etc. for supervision of works. The licensee shall pay to the State Government at the end of each calendar month an establishment charge for making t he services of excise personnel available at t he rate as may be fixed by the Government from time to time. The cost of establishment shall incJude pay and allo\vances, if any, as well as leave salary and pension contribution.
66. Provision of accommodation for the supervisory staff: The licensee shall provide suitable rent free quarters to the satisfaction of the Excise Commissioner for the excise staff posted at the manufactory in close proximity to the premises or at such nearby place of the manufactory. He shall also supply such office with such furniture as may be required for the use of the officer within the manufactory.
67. Compoundl~ng,. blending etc. of potable foreign liquor: Pot.able foreign liquor other than wines and fermented liquors shall not be compounded, blended, reduced or bottled except in presence of an excise officer and in a bonded foreign liquor warehouse or in the case of liquor, on which the requisit e duty and fee/ fees have been paid, i n a godown approved by the Excise Commissioner.
68. Taking of samples for analysis: The licensee shall permit samples of spirits used or IMFL/Beer etc manufactured in the manufactory to be taken for anatysis by the Excise Supe,rintendent or by t he officer-in-charge before issue of the products.
69. Assistance t o officer-in-charge to be given: The licensee shall afford all reasonable assistance to the officer-in-charge in carrying out his duties. The warehouse or godown as well as each of the rooms and compartments therein shall remain under double locks and keys of the licensee and the excise officer-in-charge.
70. Requisition for excise officer to supervise operation: For each day's operation (s) a 72 hours previous notice (exclusive of Sunday and other holidays) shall be given to the Collector if there be not a whole time excise officer attached to the warehouse or godo\vn o r manufactory.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161386
71. Search of persons leaving the manufactory: Eve(y pe(SOn shall, while leaving the manufacto(y, be liable to be s.ea(ched unde( the O(de( of the office(·'in-<ha(ge.
72. (i) Prohibition for issue of foreign liquor on holidays and dry days : The licensee shall not issue foreign liquor from t he manufactory on Sundays and other Public Holidays and in any other days between 8 P .M. to 6 A.M. w ithout the permission of the Excise Supe(intendent concerned.
(ii} Prohibition of closure of manufactory on working days: The manufactory shall not be kept closed and issues shall not be refused on any working day except during the days and hours specified in Sub·rule (i} above wit hout the written permission of Excise Superint endent concerned.
(iii) Permission to be obtained for working beyond normal working hours and on holidays: When a licensee intends to work t he manufactory during any period specified for closure under sub·rule (i) above, he shall give prior notice to the officer· in-charge in that behalf and also obtain the written permission of the Excise Superintendent concerned.
73. Smoking and Naked lights prohibited: Smoking and naked light of any description is prohibited \Vithin the manufactory.
74. Foreign liquor to be issued in the presence of the officer·in-charge: Foreign liquor shall be issued from the manufactory only in the presence of the officer -in-charge.
75. Spirit to be obtained by the licensee himself : If the licensee requires spirit for use in the manufactory for blending it into foreign liquor, he may transport the same from any distillery of his choice after taking the necessary permit from the Commissioner of Excise.
76. Verification of spi rit received at the warehouse: As soon as spirit Is (ecelved from the distillery at the warehouse? the quantity of spirit transported shall be verified by the officer-in-charge and ver ificat ion report shall be sent to the concerned authority.
The licensee shall be responsible to account for the variat ion, if any, in transporting the spirit from the distillery to the \Yarehouse.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1387
77. State Government not responsible for loss of spirit in warehouse or godown or manufactory: The State Government shall not be responsible for any loss or damage by theft, fire or any other cause whatsoever occurr ing to any spirit in the warehouse or godo\vn or licensed premises.
78. All plant and machinery and storage to be within the manufactory: All buildings, plant and machinery used for the storage of spirit and manufacture or storage of foreign liquor shall be situated within the manufactory premises and no other business except that of storage, manufacture and issue of foreign liquor shall be carried on the premises.
79. Manufactory premises to be protected: Manufactory premises shall be protected by a compound \Vall with sufficient prot ection to prevent undue access from outside into manufactory premises.
80. Building, plant and machinery to be maintained properly: Buildings, plant and machinery specified in the licence shall be maintained properly and cleanly to the satisfaction of the Commissioner of Excise or his nominee.
81. Blending of duty paid imported foreign liquor w ith India made spirit: Foreign liquor on which custom duty has been paid may be used for blending with India made spirit in a manufactory. In such case, the liquor shall be stored separately and shall not be used until the proportion In which it Is to be added has been approved by the Collector.
82. Containers for spirit and foreign liquor should be kept dean: All the containers for storing, blending or maturing the spirit or foreign liquor shall be kept clean and free from dust and other impurities.
8.3. Blending of spirit into foreign liquor, its storage and issue:
(a) Spirit shall be blended int o foreign liquor only by mec.hanical means taking care to see that no impurities are added to it.
(b} Foreign liquor after blending shall be matured in such fashion and for such period as stipulated before it is issued.
(c) All the pipes conveying spirit of foreign liquor shall be fixed at a sufficient height. All the flanges on t hese pipes shall be kept in sealed position with lead seals.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161388
(d) All the manholes and cocks and other opening of store vessels and spirit vats shall be closed and fixed with locks.
(e) The licensee shall provide for use o r measuring spirit or foreign liquor in t he manufactory at the t ime of issue} such measures, gauges, weighing machines or other appliances as the Commissioner of Excise may direct him to provide.
(f) No whisky, brandy and rum shall be blended at a strength other than 25° U.P.
and so0 u.P. and gin at a strength other than 3S0 u.P.
(g) Foreign liquor shall be coloured or flavoured as per specification issued by t he Excise Commissioner. No such subst ance shall be used by the licensee unless t he chemical examiner or any other officer appointed by the State Government has examined a sample thereof and approved the same as suitable for compounding.
84. Payment of fees for chemical analysis: The licensee shall pay the fees as may be prescribed by the State Government from time to t ime for the samples for c-hemic-al analysis to the Chemical Examiner (Exciset Assam.
85. Power of the Commissioner to stop working of the manufactory: Where the Commissioner of Excise is not satisfied .. vlth the maintenance of the building, plant or machinery including measures and other appliances, he may require the licensee to stop working the manufactory within a week, from the dat e of communication of t he notice to that effect.
86. Power of the Commissioner to direct replacement of defective apparatus: Where any vat, pipe or other part of the plant, Is at any t ime found to be defective or leaky and the Commissioner of Excise may order the discontinuance of its use and the licensee shall not use it unless it has been repaired to the satisfaction of t he Commissioner of Excise or his nominee.
87. Conveying pipe etc. to be leak proof: The licensee shall so arrange his vats and mixtures that the spirit Is conveyed through closed pipes from the vats Into the mixtures and from the mixtures into the store vats and he shall be responsible for preventing any leakage from these pipes and for arranging facility to examine the spirit conveyed through the pipes throughout the entire length.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1389
88. Strength and quantity to be ascertained prior to compoundln&i blendln&i reducing or bottling foreign liquor: Foreign liquor shall not be compounded, blended or reduced or bott led before an account of its strength and quantity has been taken by the Excise officer-in-charge of t he warehouse or godown or manufactory. The whole of the contents of a cask, where casks are used shall be bottled in one operation. As soon as the bott ling is over the officer-in-charge shall ascertain the quantity bottled and shall make his accounts showing sullage and wastage separately.
89. Blending of foreign liquor :
(a) Before receiving or draining spirit from the vat in st ore, the spirit contained in the vat shall be tested for its quality and strength by the officer-in-charge.
Blending of spirit into foreign liquor shall be done in the presence of the officer-in-charge during the whole process of taking measured quantity of spirit from vat and adding water and blending. The quantity of spirit taken, water added and the strength and quantity of foreign liquor finally produced shall be determined accurately by the officer 4 in-charge and recorded.
(b} Water used for blending and reducing shall be pure and potable water, fit for human consumption. It shall be got analyzed by the licensee at least once in a quarter by lhe Chemical Examiner {Excise) and declared r.1 for human consumption. The licensee shall undertake such process as the Commissioner of Excise may deem necessary to specify from time to t ime for treating water properly and making it fit for human consumption.
90. Storage of foreign liquor before issue :
(a) Foreign liquor shall be properly filtered and shall be free from all impurities before i.ssue.
(b} The licensee shall provide vats for storing foreign liquor having an aggregate capacity equal to at least one quarter of maximum quantity issued in any month during the previous year and where no such storage capacity i.s available it shall be determined by the Commissioner of E~cise.
(c) No blending or reduction of plain spirit shall be done In the store vat except in the presence and under the supervision of the officer-in-charge.
91. Issue of foreign liquor: Foreign liquor shall be issued to the licence holder only and in the presence of the officer-in-charge.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161390 Pass Is necessary for removal of liquor: The licensee shall remove all bottled liquor from t he manufactory or bonded warehouse within 3 months after it is bottled. No liquor shall be removed from a warehouse or manufactory except under a pass granted by t he Excise Commissioner.
92. Cleaning and sterilizing of bottles: The bottles to be used for bott ling the foreign liquor shall be cleansed and washed first \Vith a solution of potassium permanganate and then with pure water. They shall finally be revised with a quantity of liquor to be bottled.
93. Bottling of foreign liquor:
(a) Operation connected with the fi lling up of bottles with foreign liquor shall be conducted under the supervision of the officer-in-charge in a separate room called the bottling room set apart for this purpose within the manufactory premises and near the spirit store.
(b} Bottled foreign liquor shall be stored in the bonded warehouse of the manufactory within t he manufactory premises near the bottling room. The bottling room and the bonded warehouse shall be secured in such manner as t he Commissioner of Ex-else may approve. In the bottling room, vats shall be erected and t he spirits for bottling shall be stored therein.
(c) Bottles of such capacity as may be approved by the Commissioner of Excise shall alone be used.
(d} Every bottle shall bear such specifications etched on the glass and the mouth of every bottle shall be closed and sealed in such manner as may be specified by t he Commissioner of Excise.
(e) The capsule and label used and t he inscriptions thereon shall be as per t he written instructions of the Commissioner of Excise from time to time.
94. Maintenance of accounts: The licensee shall maintain accounts correctly in such form as may be prescribed by Excise Commissioner. The account shall remain in the custody of the Excise officer-in-charge for checking them at the end of each day's work viz.
(i) For the spirit received in the spirit store and issued.
(ii} For all t he foreign liquor manufactured and issued.
(iii} For the foreign liquor issued for bott ling and bottled.
(iv) For all t he bottles filled with foreign liquor.
(v} For all colouring and navouring substances.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1391
95. Excise duty payable on wastage: The licensee shall account for the spirit received by him for manufacture of foreign liquor as and when imported or transported. As the strength of spirit is obscured in the process of compounding, only the original strength of spirit shall be taken into account for charging duty. No wastage shall be allo\ved in compounding or fi ltering. But an allo\vance of not more than 0.25 per cent shall be allowed for loss In blending and an allowance of not more t han 0.25 per cent shall be allowed for loss i n bott ling. Wastage shall be calculat ed on the quantity and not on any loss of strength that may occur. Any deficiency in excess of the allo\vable limit shall be charged with duty at the rat e applicable for the products, the manufactory is authorized to manufacture.
96. Measurement of foreign liquor:
(a) Foreign liquor to be issued may be measured in terms of approved measures or by \veighment. In case a gauging machine is used, the officer·in·charge shall check for its correctness \Vith the standard measure certif ied by the legal Metrology department.
(b} The licensee shall be responsible for securing the bungs or other openings of all casks and vessels filled and for preparing them for Issue or If they are to be packed, for preparing the packages and getting them sealed by t he officer -in· c.harge in such way t hat they cannot be opened without damaging the seal.
(c) The officer-in-charge wherever necessary shall weigh t he empty casks and the casks fi lled with spiri t and record the weights in a register. If the check by weighment shows any excess or deficiency of more than two litres of liquor, t he same should be re-measured.
97. Removal of spirit or foreign liquor: No spiri t or foreign liquor manufactured or st ored shall be removed except in accordance wit h the provisions of t hese Rules and unless the ad-valorem levy payable t hereon is paid in full. No potable foreign liquor in bottles or other packages can be removed from a manufactory \Vithout payment of duty.
98. Bottl es to be corked, capsuled, labeled and stored immediately after fi lling :
Immediately after the bottles have been filled up they shall be corked, capsuled and labeled and removed t o the store room for bottled liquor. A dist inctive serial number to be kno\Yn as the batch number shall be assigned to each bottling operation and THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161392 the number shall be noted on the label. The capsule, if it is metallic, shall be firmly fixed in position by a capsuling machine or any ot her suitable appliances. If on paper, it shall be gummed over the cork and the neck of the bottle. The capsule shall have insetlptions sho\ving only the name of the manufacturer or the brand or both.
99. Particulars t o be shown on label s : (a) All bottles containing liquor compounded or blended in India for sale must be labeled as having been so compounded or blended in India and labels must specify the nature of t he liquor contained therein, i.e.
whether it is \Vhisky, brandy, gin or rum, the name of the district where it is bottled and the country of origin and the strength of the liquor. (b) The Foreign liquor to be sold :should contain the stat utory warning and invariably printed in the label of each bottle .
1. (a) "Consumption of liquor is injurious to health# {b) ASSAMESE TYPING TO BE TYPED HERE.
{c) "Not for sale to persons below 21 years of age"
(d) · For sale In Assam only" for the foreign liquor for sale in Assam, and
2. (a)• •(consumption of liquor is injurious to health#.
(b) •(Not for sale in Assam1 ' for the foreign liquor to be exported.
100. (i) Packing of bottles. Bott les shall be packed as soon as bottling operation is completed : Each package shall contain a dozen or a multiple of a dozen of quarts or pints and the bottle in each package shall be of uniform size. The Excise Officer-in charge shall satisfy himself t hat t he proper number of bottles are placed in each case and shall see that packed cases are c.losed at once and fast ened.
(ii) Registration of Mono cartons of IMFL/ Beer etc:
1} Notwithstanding anything contained in these rules, no person shall manufact ure or sell or offer for sale any brand of IMFIJ Beer etc. in bottles unless it's mono cartons are registered .. vlth the Commissioner of Excise, Assam and certificate of re?gistration has been granted to by him.
2} No bott le of IMFL/ Beer etc. shall be sold or offered for sale unless the bottle is properly covered and packed bearing t he name of t he distiller, compounder, blender or brewer of such brand of IM FL/ Beer etc.
3} Valldity of Certificate of Registration: A certificate of registration granted under sub-rule 2 (a) of the rule 68 shall be valid t ill 31" of March every year and shall be renewed for a period of one year at a time at the discretion of the Excise Commissioner.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1393 4} Fee for registration of Mono cartons: The fee for registration of mono cartons of IMFl / Seer etc. are as under:
a) In respect of Whisky, Rum or Brandy bottles be rupees one lakh only and for renewal thereof rupees one lakh only annually, and b) In respect of Wine, Vodka, Liqueurs, Gin, Champagne, Cordials and other similar potable alcohol preparations and Beer, the registration be rupees seventy thousand only and renewal thereof rupees seventy thousand only annually.
5) Application for registration of mono cartons: (a) Application for registration of mono carton of IMFL/ Beer etc. shall be made to t he Commissioner of Exc.ise, Assam at least t\VO (2} months before the mono carton is made or prepared and application for rene\val of the certificate of registration shall be made by Dec:ember for registration for the next year.
(b) Application referred to in sub-rule (a) shall contain the following particulars, namely;
(i} The brand name and the alcoholic strength of the liquor product and the measure in liters it is proposed to be sold.
(ii} The Country/ State of origin of t he liquor.
(iii) The name and address of t he distiller, compounder, blender and brewer and in respect of foreign liquor bottled in India, the name and address of the bottler, and;
(iv) The MRP, dates of manufacture and expiry in case of canned Beer/ Pet bottles and shall be accompanied by t .. vo copies of mono cartons corresponding to the brand and containing particulars mentioned in clause (i}, (ii) and (iii) above. The mono cartons shall be authenticated by the applic.ant w ith his seal and signature.
(c) For any change, addition or deletion of any mark or instription on mono <:artons, fresh registration shall be done w ith deposit of prescribed registration fees.
6} Maintenance of records by the Commissioner of Excise: The Commissioner of E:xcise shall maintain up·tO·date record of all brand names and mono cartons registered under these rules.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161394 7) Powers of the State Govt. and Excise Commissioner to refuse etc.
registration of mono cartons: The State Govt. or the Excise Commissioner, if satisfied that it is necessary to do so for reasons to be recorded in writing, may refuse regi.st ration or to renew the registration of brand name of mono cartons and may also likewise and without any notice at any time suspend, cancel the registration of any mono carton and on such cancellation the certificate of registration shall become invalid and no claim for any compensation thereto shall be entertained.
101. Minimum capacity of bottles t o be used : For the bottling of brandy, whisky1 gin and rum manufactured in India or imported from abroad the licensee shall use only "quartN bottle containing 750 ml or any pint bottle containing 375 ml and Nips bottles containing 180 ml.
102. Issue of transport pass:
(a) No foreign liquor shall be removed w ithout a proper transport pass.
(b} Every application for a transport pass for removal of t he foreign liquor shall be made in \Yrit ing to t he Commissioner of Excise through the Superintendent of Excise concerned.
(c) If the Commissioner of Excise is satisfied that the applicant is entitled under these rules to remove foreign liquor, he shall Issue the permit.
103. Bottling licence does not cover blending or compounding : The holder of a licence for compounding and blending requires a separate licence for bottling of foreign liquor.
104. Bottling licensee may alter strength by adding pure water: The holder of a bottling licence may by the addrtion of pure \Yater, alter the strength of spirits to be bottled, but he shall not compound or blend spirit unless he also holds a compounding and blending licence.
105. Labels for bottle fllled In India with Imported foreign liquor: Bottles filled in India with liquor imported in bulk from abroad, \vhen intended for sale, must bear labels specifying t he nature of the liquor contained therein, the country of origin~ the name of t he bottler and the fact that the bottling wa.s done in India. Every bottle must also be affixed with hologram as provided in rule 580 to 584 of these Rules.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1395
106. licensee bound by other conditions if any to be imposed: Every licensee shall be bound by all the additional rules for the construction, maintenance, and running of the manufactories, \vhich may, hereafter be made under the Act and by all the special orders or Instructions Issued by the Commissioner of Excise with regard to manufactories and shall cause all persons employed by him in his manufactory comply with all such rules and orders.
106-A. (i) Sub-leasing of Manufactory: • 1) The Commissioner may, \Vith the previous sanct ion of the State Government, on application made by the holder of a licence for Distillery, Brewery or Compounding, Blending and Bottling units (herein after referred to as the "manufactory") Issued under these rules, permit sub-leasing the whole or part of the licensed capacity of such units to the proposed sub-,lessee.
(a) No sub-lease shall be permitted unless:
{i) A sub-lease fee of sum equal to 100% {one hundred Percent) of the proportionate licence fee is remitted on the production capacity proposed for sub-lease as per the rates specified in Rule 19(111) of these Rules.
(II) The original licensee is free from all Government dues and arrears of excise revenue including any loss that may have accrued in consequence of default.
(b) The licencsee keeps a security deposit of an amount equal to 50% (Fifty Percent) of the annual licence fee of the manufactory in the shape of Fixed Deposit Receipt or Bank Guarantee issued by any Nationalised Bank situated in Assam in the name of the EJ<cise Commissioner.
(c) The proposed sub-lessee referred 10 In sub-rule (i) shall nor be a person disqualified to hold a licence under the Assam Excise Act, 2000 and the rules made thereunder.
{d) The sub-lease permitted under sub-rule (i} shall be for a period of one year or part thereof and such sub-lease holder shall not have any claim for renewal of such sub lease.
{e} The Excise Commissioner may, for reasons to be recorded in writing, refuse to grant permission for sub-lease or withdraw the permission granted for sub-lease.
(f) The licencee and the sub-lessee shall not have any claim for compensation towards any damage or loss sust ained on account of non-sanction or withdrawal of permission for sub-lease.
{g) If the original licence is suspended or cancelled for any reasons, the sub-lease shall also stand automatically suspended or cancelled as the case may be.
(h) An application for grant of permission for sub-lease shall be accompanied by :
{i) Sub-lease deed between the licensee and proposed sub-lessee on a non-judicial stamp paper of the requisite value as per the provisions of the Indian St amp Act, THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161396 1899, which shall be registered \Vithin 15 days from the date of grant of permission for sub-lease.
{ii) Memorandum of articles of Association/partnership deed, declaratio n of sole proprietorship, as the case may be, of t he licensee and the sub-lessee.
{iii) List of Directors/Partners, as the case may be, of both licensee and sub-lessee.
(iv) Undertaking on non-judicial stamp paper worth Rs. 100/· duly signed by the licensee and sub-lessee.
{v) Original Challan as proof of having paid 100% {one hundred percent) of annual license fee of the distillery/ manufactory towards sub-lease fee and fifty percent of the annual licence fee as security deposit in the shape of Fixed Deposit Receipt or Bank Guarantee issued by Nationalised Bank situated in Assam in the name of the Excise Commissioner.
(I) The sub-lease granted under sub rule (1) Is not transferable ..
{j) The Licensee and sub-lessee shall be jointl\t and severally responsible for .all the acts of omissions and commissions of the sub-lessee.
{k) The sub-lessee shall be responsible for payment of all duties, taxes and fees et c. , payable to the Government pertaining to the period of sub-lease. In case the sub· lea.se fails, the same shall be recovered from the licensee.
2) The security deposit as contemplated under sub rule (1) (I) (b) shall be valid for the lease period or t ill the duties are paid to the Government whichever is later.
3) All the outstanding duties, t axes, fees or any ot her dues payable to the Government shall be recovered from t he security deposit and the balance, if any, shall be recovered from the sub-lessee and licensee as if they \vere arrears of land revenue.
4) The fixed dePosit receipt or the Bank Guarantee produced as security deposit shall be returned to the llcencee after the clearance of all the dues to the Government by the sub~·lessee and licensee.
To, Model form of Application for grant of Permission for Sub-lease of the Indian Made Foreign Liquor Manufactory:
The Commissioner of Excise, Assam Housefed Complex, Dispur, Guwahati-6 Sir, l/\Ve S/o. holder of License of M/s.
-------- distillery aged about ___ years, resident of and Sri THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1397 ___________ s/o. __________ proposed Sub-Lease holder of M/s. ----------- distillery for whole/part of licensed capacity of the license, hereby undertake :
1. That the Sub-l ease \Yill be effective from t he month _______ year.
------- of. ______ _
2. The licensed capacity of the licensee per annum is ________ Bl. the licensee has agreed to lease out _____ Bl to the Sub-l essee out of the licensed capacity of BL. held by him.
3. That we shall be severally and jointly responsible to abide by term and condit ions of the license as laid down in the license in Form dated ............... and the provisions of Assam Excise Rules, 2016.
4. That we shall Jointly and severally abide by the provisions of Assam Excise Act, 2000 and the rules made there under from time to time.
5. That we shall bound to pay any enhanced license fee, excise duty, s.e<:urity deposit and any other fee or taxes to be levied from time to time.
6. That, \Ye shall be bound to pay any penalties levied from time to time.
7. That, we hereby agree that the licence is liable to be cancelled on the basis of any adverse report of Investigation for any lapse which amounts to contravention of any rule or any conditions of license o r any other provisions of Law and also for any conviction in any cr iminal case at any time.
8. That the licence or sub 4 1ease holder \Viii not have any right or claim for continuation or rene\val of sub 4 1ease in dependent of the original licence and in case the licnece is cancelled or suspended or any other action taken under excise la\v, it will automatically attract the sub 4 1ease also.
9. If the licence/sub~,lease is surrendered or cancelled in the middle of the licence period, we shall not be eligible for refund of licence fee.
10. That , if \Ye fail to pay Excise Duty, Penalties etc. if any, due to Government on time , t he licence is liable to be cancelled and entire amount so due, without prejudice to any other mode of recovery, may be re.covered from the security dePosit and also be way of restraining our movable and immovable property whatsoever we possess and selling the said properties under t he relevant la\v currently in force.
11. We declare that we have not been convicted of any offence under Assam Excise Act,
2000.
12. That we shall maintain separate register of accounting etc. as required under Assam Excise Rules, 2016.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161398
13. We shall not have any claim for any Increase Jn the licenced capacity on account of permission granted for sub·lease.
14. We shall be responsible for unutilized/disposal as per Assam Excise Rules, 2016 of the balance stock of ENA/other Liquors that remain at the end of t he lease period.
Place: Signature of Licencee/ Date : Proposed Sub-lease holder (H) REGISTRATION OF BRAND NAME AND LABEL.
107. Registrati on of brand name and label :
(1) NOt\vithstandlng anything contained in these rules, no person shall manufacture, sell o r offer for sale any brand of India made foreign liquor in bottles unless its brand name and label is regist ered with the Excise Commissioner and a certificat e of registrat ion is granted by him.
(2) No bottle of India made foreign liquor shall be sold o r offered for sale unless t he bottle is properly capsuled and capsule bears the name of the distiller, compounder, blender or brewer of such brand of India made foreign liquor.
108. Validity of certificate of registration : A certificate of registration granted under sub·rule (1) of rule 107 shall be valid t ill 31 u day of March next follow ing and shall be rene\ved for a period of one year at a time on payment of prescr ibed fees.
109. Fees for registration :
(i) The fee for registration of a brand name and label of IMFL shall:
(a} In respect of Whisky, Rum or Brandy bott les be rupees one lakh only and for renewal thereof rupees one lakh only annually, and (bl In respect of Wine, Vodka, Uqueurs, Gin, Champagne, Cordials and other similar pot.able alcohol preparations and Beer, t he registration be rupees fifty t housand only and renewal thereof rupees fifty thousand only annually.
(c) For any change, addition or deletion of any mark or inscr ipt ion on labels, fresh regist ration shall be done with deposit of prescribed regist ration fees.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 2016 1399
110. Application for registration:
1. Application for registration of a brand name and label referred to under sub rule (1) of Rule 107 shall be made to the Excise Commissioner at least one month before the India made foreign liquor is manufactured and application for renewal of the certificate of registration for any year shall be made before the last day of February of the year preceding.
2. An application referred to in sub-rule (1}, shall contain the following particulars, namely;
(a} The brand name and the alcoholic strength of the IMFL and the measure in litres it is proposed to be sold;
(b) The country of origin of the liquor;
(c) The name and address of the distiller, compounder, blender and bre\ver and in respect of foreign liquor bottled in India, the name and address of the bottler; and
(d) The MRP, dates of manufacture and expiry in case of canned beer, and shall be accompanied by two copies of label corresponding to the brand and containing particulars mentioned in clauses (a), (b) and (c) above. The labels shall be authenticated by the applicant with his dated signature in full.
111. Maintenance of records by Commissioner of Excise: The Excise Commissioner shall maintain an upto date record of all brand names and label registered under these rul es.
112. Powers of the State Govt. and Excise Commissioner to refuse etc. registration of brand and label: The State Govt. or the Excise Commissioner, if satisfied that it is necessary to do so for reasons to be recorded in writing, may refuse registration or to renew the registration of brand and label and may also likewise and wit hout any notice at any t ime, suspend, cancel t he registration of any brand and label and on such cancellation the certificate· of registration shall become invalid and no claim for any compensation thereto shall be entertained.
112-A. Profile registration In case of manufacturers who manufacture their products outside the state and Intends to sell their products In Assam: A profile registration fee of Rupees five lakhs (Rs.S lakhs} onty as annual fee shall be levied on the manufacturers who THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 1, 20161400 manufacture their products outside the State and intends to sell their products in Assam.
The fee levied shall be valid till 31" March of the financial year.
(I) GRANT OF EXCISE LICENCE.
113. Application for grant of ext:ise licence or shifting of licensed premises or change of partner of any licence : All applications for grant of excise licence or shifting of licensed premises or change of partner of any licence shall be made to the State Government in prescribed form and shall be accompanied by a non.,yefundable and non·adjustable Application Fee at the follo\ving rates irrespective of sanction or grant of the applied licence;
(a) Application Fee for new Distillery/ Brewery licence and for every shifting application for the e-xisting licences.
(b) Application Fee for new foreign liquor " Bonded Warehouse .. licence and for every shifting application for the existing licences.
(c} Application Fee for new foreign liquor "Wholesale" licence and for every shifting application for the existing licences.
(d} Application Fee for new foreign liquor " Retail Off" and "Retail ON" licence and for every shifting application for the exist ing licences.
(e) Application fee for microbre\very licence.
(f) Application Fee for foreign liquor Ntemporary bar"' licence.
(g) Application Fee for new foreign liquor "late Closing" licence granted to Licensed hotels and restaurants.
Rs.S,00,000.0