Dadra And Nagar Haveli Excise Regulation, 2012

Preamble

Promulgated by the President in the Sixty-second Year of the Republic of India.

A Regulation to consolidate the excise laws relating to manufacture, import, export, transport, possession, sale and purchase of liquor and other intoxicants in the Union territory of Dadra and Nagar Haveli and for matters connected therewith or incidental thereto.

In exercise of the powers conferred by article 240 of the Constitution, the President is pleased to promulgate the following Regulation made by her:--

Chapter I

preliminary

1 . Short title, extent and commencement.--

(1) This Regulation may be called the Dadra And Nagar Haveli Excise Regulation, 2012.

(2) It extends to the whole of the Union territory of Dadra and Nagar Haveli.

(3) It shall come into force on such date as the Administrator may, by notification in the Official Gazette, appoint.

2 . Definitions.--

In this Regulation, unless the context otherwise requires,--

(1) "Administrator" means the Administrator of the Union territory of Dadra and Nagar Haveli appointed by the President under article 239 of the Constitution;

(2) "alcohol" means ethyl alcohol of any strength and purity having the chemical composition C2 H5 OH;

(3) "alcoholic beverage or potable liquor" means any beverage containing alcohol in conformity with Bureau of Indian Standards, which may be intoxicating and is fit, for human consumption;

(4) "alcoholic strength by volume (% Volume) of mixture of water and alcohol" means the ratio of volume of alcohol, measured at 20 C, contained in the total volume of the mixture;

(5) "Appellate Authority" means the Appellate Authority referred to in section 76;

(6) "authorised officer" means an officer authorised to exercise any of the powers to perform any of the duties and functions under the provisions of this Regulation and rules framed there under;

(7) "Beer" means alcoholic beverage prepared from malt or grain with or without addition of sugar and hops and includes black beer, ale, stout, porter and such other substance as may be specified by the Administrator by notification;

(8) "BIS Standards" means standard specified under the Bureau of Indian Standards Act, 1986((63 of 1986)) and the rules made there under or in any other law for the time being in force;

(9) "black jaggery" means coarse brown sugar made from palm trees or cane juice ordinarily unfit for human consumption, but contains sufficient quantity of fermentable sugar for manufacture of ethyl alcohol;

(10) "blending" means mixing of two or more spirits of different strengths and different qualities;

(11) "Board of Experts" means the Board of Experts constituted under section 11;

(12) "bottling" means transfer of liquor from a cask or other vessel to a bottle or other approved receptacle for the purpose of sale whether any process of rectification be employed or not and includes rebottling;

(13) "brewery" means premises where beer is manufactured and includes every place therein where beer is stored or wherefrom it is issued;

(14) "compounding" means the manufacture of alcoholic beverage by addition to spirit of a flavouring or colouring matter or both;

(15) "counterfeit liquor" means a liquor in respect of which --

(i) there is any violation of any right under the Trade Marks Act, 1999(47 of 1999) or the Copyright Act, 1957(14 of 1957) or such other law for the time being in force; or

(ii) in respect of which an offence under section 481 or section 483 or section 486 of the Indian Penal Code(45 of 1860) has been committed;

(16) "countervailing duty" means any duty of excise imposed under this Regulation on excisable articles manufactured or produced outside the Union territory and imported into the Union territory;

(17) "country liquor or traditional liquor" means plain or spiced spirit which has been manufactured in India from material recognised as base for country or traditional spirit, namely, mahua, rice, gur, molasses, etc.;

(18) "denaturant" means any substance completely miscible in spirit and of such a character that its addition renders the material, or any aqueous dilution of it, non-potable;

(19) "denatured spirit" means spirit with an added denaturants to render it effectively and permanently unfit for human consumption;

(20) "Deputy Commissioner" means the Deputy Commissioner appointed under section 5;

(21) "distillery" means premises where spirit is manufactured and includes every place therein where it is stored or wherefrom it is issued;

(22) "District Excise Officer" means the District Excise Officer appointed under section 5;

(23) "e-governance" includes use of information and communication technology to promote efficient and cost-effective services to the public;

(24) "excisable article" means any alcoholic liquor for human consumption or any other article which the Administrator may declare to be an excisable article;

(25) "excise duty" means such excise duty or countervailing duty, as the case may be, as mentioned in entry 51 of List II of the Seventh Schedule to the Constitution;

(26) "Excise Commissioner" means the officer appointed as Excise Commissioner by the Administrator under section 3;

(27) "Excise Officer" means any officer or person appointed or invested with powers under this Regulation;

(28) "excise revenue" means revenue derived or derivable from any payment, duty, fee, tax, confiscation or fine imposed or ordered under this Regulation, or of any other law for the time being in force relating to liquor, but does not include fine imposed by a court of law;

(29) "excise tree" includes the gur mahua, coconut, palm, palmyra, date, begani or doddasal tree or any other tree, the fermented or unfermented juice of which contains alcohol and from which toddy or any other liquor can be prepared;

(30) "excise year" means the 1st day of April of a year to the 31st day of March of the next year;

(31) "export fee" means the fee prescribed by the Administrator for export of liquor;

(32) "export" means to take out of the Union territory of Dadra and Nagar Haveli to any other State or Union territory within the country;

(33) "extra neutral alcohol or silent spirit" means spirit as may be specified by the relevant Central Government Authority;

(34) "fermented liquor" means liquor obtained by the process of fermentation and includes beer, ale, stout, porter, wine, pachwai, fermented tari and any other similar liquor;

(35) "foreign liquor" means any liquor imported by land, sea or air into India;

(36) "gauge" means to determine the quantity of spirit contained in, or taken from any cask or other receptacle or to determine the capacity of any cask or receptacle;

(37) "Government" means the Administrator of Dadra and Nagar Haveli;

(38) "hop" means ripened cones of female hop plant used for giving flavour to malt liquor;

(39) "illicit liquor" means any liquor manufactured or stored or distributed or sold, in contravention of the provisions of this Regulation or rules framed thereunder or liquor on which appropriate duty or fee leviable under this Regulation or rules framed thereunder, has not been paid and includes foreign liquor on which appropriate duty of custom has not been paid;

(40) "import" means to bring into Union territory of Dadra and Nagar Haveli from any other State or Union territory of the country;

(41) "import fee" means the fee prescribed by the Government for import of liquor;

(42) "import into India" with its grammatical variations and cognate expressions, means bringing into the Union territory from any place outside India;

(43) "Indian liquor" means liquor manufactured in India by process of distillation or using alcohol obtained by distillation such as whisky, brandy, rum, gin, vodka, liquors, but does not include country liquor or fermented liquor;

(44) "intoxicant" means any liquor or any substance from which liquor may be manufactured and includes any substance declared as intoxicant by the Administrator;

(45) "licence fee" means the fee prescribed for issue of licence under this Regulation;

(46) "licence" means a licence granted under this Regulation;

(47) "liquor" means any alcoholic beverage and includes whisky, brandy, beer, wine, toddy, tari, pachwai, vodka, gin, tequila, country liquor, arrack and intoxicating liquid consisting of or containing alcohol, besides any similar substance which the Administrator may, by notification, declare to be liquor for the purposes of this Regulation;

(48) "London proof spirit" means a mixture of ethyl alcohol and water which at a temperature of 15.5 degrees centigrade has a specific gravity of 91984 and contains 49.24 per cent. weight or 57.06 per cent. volume of alcohol;

(49) "major offences" means the offences punishable under sections 36, 37, 38, 40, 41, 45, 46 and 47 of this Regulation;

(50) "malt" means the germinated barley;

(51) "manufactory" means any distillery, brewery, winery or any establishment distilling, brewing, manufacturing, blending or bottling liquor;

(52) "manufacture" includes any process--

(a) incidental or ancillary to the completion of a manufactured liquor; or

(b) whether natural or artificial, by which any liquor is produced or prepared and also re-distillation and every process for the rectification, reduction, flavouring, blending or colouring of liquor; or

(c) which in relation to liquor involves packing or repacking of such article in a bottle or unit package or labelling or re-labelling of bottles or unit package including the declaration or alteration of Maximum Retail Price (MRP) on it or adoption of any other treatment on the excisable article for sale to the consumers.

Explanation.--For the removal of doubts, it is hereby declared that labelling of bottles or unit packages, imported into India or into the Union territory, to comply with statutory requirements shall not be construed as manufacture;

(53) "manufacturer" means any person who manufactures Indian liquor and other intoxicants and includes a manufacturer of alcohol subject to excise...

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