The United Provinces Excise Act (Uttaranchal Amendment) Act, 2001

1. (1) This Act may be called the United Provinces Excise Act (Uttaranchal Amendment), 2001.
2. (2) It extends to the whole of the Uttaranchal State.
3. (3) It shall be deemed to have come into force on April 1, 2001.

In section 12 of the United Provinces Excise Act, 1910 (Act No. 4 of 1910), hereinafter referred to as the principal Act, sub-section

1. (3) shall be omitted.

In section 28 of the principal Act, in sub-section

1. (3) for clauses (a), (b), (c),
   • (d) and (e), the following clauses shall be substituted, namely:
   • (a) Countervailing duty on excisable articles imported in accordance with the provisions of section 12 (1): | Item No. | Description of excisable articles | Maximum rate of duty | | :--- | :--- | :--- | | 1. | Country Liquor (excepting Tari) | Rs. 90.00 per bulk litre | | 2. | Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour liquor imported into India; and rectified spirit: | | | |
   • (a) Ale, beer, porter, cider and other fermented liquors | Rs. 60.00 per bulk litre | | |
   • (b) Perfumed spirit (other than medicinal and toilet preparations) | Rs. 600.00 per bulk litre | | |
   • (c) Wines | Rs. 600.00 per bulk litre | | |
   • (d) Liquors, cordials, mixtures and other preparations containing spirit not otherwise specified (other than drugs and medicines) | Rs. 600.00 per bulk litre | | |
   • (e) Brandy, gin, whisky, rums, rectified spirit and other sorts of spirit not otherwise specified. | Rs. 600.00 per bulk litre | | 3. | Bhang | Rs. 75.00 per kilogram |
   • (b) Excise or countervailing duty on excisable articles exported in accordance with the provisions of section 13: | Item No. | Description of excisable articles | Maximum rate of duty | | :--- | :--- | :--- | | 1. | Country Liquor (excepting Tari and other fermented alcoholic beverages) | Rs. 90.00 per bulk litre | | 2. | Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour liquor imported into India (excepting beer) | Rs. 600.00 per bulk litre | | 3. | Beer brewed in India | Rs. 60.00 per bulk litre | | 4. | Bhang | Rs. 75.00 per kilogram |
   • (c) Excise or countervailing duty on excisable articles transported: | Item No. | Description of excisable articles | Maximum rate of duty | | :--- | :--- | :--- | | 1. | Country Liquor (excepting Tari) | Rs. 90.00 per bulk litre | | 2. | Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour liquor imported into India; and rectified spirit: | | | |
   • (a) Ale, beer, porter, cider and other fermented liquors | Rs. 60.00 per bulk litre | | |
   • (b) Perfumed spirit (other than medicinal and toilet preparations) | Rs. 600.00 per bulk litre | | |
   • (c) Wines | Rs. 600.00 per bulk litre | | |
   • (d) Liquors, cordials, mixtures and other preparations containing spirit not otherwise specified (other than drugs and medicines) | Rs. 600.00 per bulk litre | | |
   • (e) Brandy, gin, whisky, rums, rectified spirit and other sorts of spirit not otherwise specified. | Rs. 600.00 per bulk litre | | 3. | Bhang | Rs. 75.00 per kilogram |
   • (d) Excise duty on excisable articles manufactured, cultivated or collected under any licence granted under section 17: | Item No. | Description of excisable articles | Maximum rate of duty | | :--- | :--- | :--- | | 1. | Country Liquor (excepting Tari) | Rs. 90.00 per bulk litre | | 2. | Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour liquor imported into India; and rectified spirit: | | | |
   • (a) Ale, beer, porter, cider and other fermented liquors | Rs. 60.00 per bulk litre | | |
   • (b) Perfumed spirit (other than medicinal and toilet preparations) | Rs. 600.00 per bulk litre | | |
   • (c) Wines | Rs. 600.00 per bulk litre | | |
   • (d) Liquors, cordials, mixtures and other preparations containing spirit not otherwise specified (other than drugs and medicines) | Rs. 600.00 per bulk litre | | |
   • (e) Brandy, gin, whisky, rums, rectified spirit and other sorts of spirit not otherwise specified. | Rs. 600.00 per bulk litre | | 3. | Bhang | Rs. 75.00 per kilogram |
   • (e) Excise duty on excisable articles manufactured in any distillery established, or any distillery or brewery licensed under section 18: | Item No. | Description of excisable articles | Maximum rate of duty | | :--- | :--- | :--- | | 1. | Country Liquor (excepting Tari and fermented alcoholic beverages) | Rs. 90.00 per bulk litre | | 2. | Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour liquor imported into India; and rectified spirit: | | | |
   • (a) Ale, beer, porter, cider and other fermented liquors | Rs. 60.00 per bulk litre | | |
   • (b) Perfumed spirit (other than medicinal and toilet preparations) | Rs. 600.00 per bulk litre | | |
   • (c) Wines | Rs. 600.00 per bulk litre | | |
   • (d) Liquors, cordials, mixtures and other preparations containing spirit not otherwise specified (other than drugs and medicines) | Rs. 600.00 per bulk litre | | |
   • (e) Brandy, gin, whisky, rums, rectified spirit and other sorts of spirit not otherwise specified. | Rs. 600.00 per bulk litre |