SI.

No. Description of excisable articles Mode of levying Excise duty Maximum rate of duty Mode of levying Additional Excise duty Maximum rate of Additional Excise duty (1) (2) (3) (4) (5) (6) 1. Beer On the quantity issued from the distillery or warehouse Rupees fifteen per bulk litre or 120% advalorem On the landed cost which is the total of basic price i.e., cost price + cost of excise adhesive labels/Hologram charges of freight, handling & insurance, etc., plus Excise Duty/ Countervailing duty of Beer. 80% of landed cost 2. Indian Made Foreign Liquor On the quantity issued from the distillery or warehouse Rupees one hundred and twenty per litre of the strength of proof spirit or 120% advolorem On the landed cost which is the total of basic price i.e., cost price + cost of excise adhesive labels/Hologram charges of freight, handling & insurance, etc., plus Excise Duty/ Countervailing duty of Indian Made Foreign Liquor. 80% of landed cost 3. Rectified Spirit On the quantity issued from the distillery or warehouse Rupees eighty per litre of the strength of proof spirit _ _ . Substituted by the Act No.9 of 2017, S.7 4. Toddy On each variety of the following excise trees: Date of Sendhi Rupees twenty per tree Palmyra Rupees thirty per tree _ _ Coconut Rupees fifty per tree Sago Rupees sixty per tree Date palm Rupees fifty per tree] Explanation I – “Proof spirit’’ means that mixture of alcohol and distilled water which at the temperature of 51 o F. weighs exactly 12/13 th (Twelve-thirteenth) parts of an equal measure of distilled water at the same temperature. Explanation II – Where in respect of any excisable article the unit of assessment for the purpose of any duty under this Act is a litre of strength of proof spirit, the duty shall be increased or reduced in such proportion as the strength of the excisable article is greater or less than that of the proof spirit.