Amendment of section 28

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 |