Schedule

(Refer section 27) S. No. Description of intoxicants Rate 1. Indian Liquor and Foreign Liquor 400 per cent of the wholesale price. 2. Wine and Liqueur (Indian and 80 per cent of the wholesale price. Foreign) 3. Beer and Cider (Indian and Foreign) 200 per cent of the wholesale price. 4. Country Liquor 250 per cent of the wholesale price. 5. Spirituous Preparations, including essence, but other than Medicinal and 20 per cent of the wholesale price. Toilet preparations, as defined in the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955) 6. Shang Rs. 5.00 per kilogram.