Amendment status not verified — confirm the current text below against the official source.
Duty on Excise in form of Health Surcharge in addition to the rates of Excise Duty stipulated in items 1 to 5 hereinabove 2 percent on Excise Duty and licence fees levied and collected PART- B Amount of countervailing duty on excisable article imported in the State of Goa. The amount by which the excise duty paid on an excisable article at the place (outside the State) of its manufacture falls short of the excise duty that would had been leviable on the same quantity of the imported excisable article under Part A above on the date of its import, had it been manufactured in this State. 8 Omitted by the Notification No. 1/1/2008-Fin (R & C) Part dated 12-8-2008 and published in the Official Gazette, Series I No. 19 Extraordinary dated 13-8-2008. 9 Item 3 substituted Vide Notification No. 1/1/2008-Fin(R&C) dtd. 10-11-2008 Official Gazette (Ext.) Series 1 No. 32 dtd. 10-11-2008. 10 Substituted by Notification No. 1/1/2008-Fin (R&C) dtd. 28-7-2009 published in the Official Gazette, Series I No. 17 Extraordinary No. 2 dated 29-7-2009. 11 Omitted by the Notification No. 1/1/2008-Fin (R & C) Part dated 12-8-2008 and published in the Official Gazette, Series I No. 19 Extraordinary dated 13-8-2008 12 Omitted by the Notification No. 1/1/2008-Fin (R & C) Part dated 12-8-2008 and published in the Official Gazette Series I No. 19 Extraordinary dated 13-8-2008 13 Substituted vide notification No. 1/1/2008-Fin( R & C) (A) dated 23-4-2008 published in the Official Gazette Series I No. 3 (Extraordinary-4) dated 23-4-2008. 14 Item 6 inserted vide notification dated 31-3-2003 and thereafter substituted vide Notification No. 1/1/2004-Fin(R&C) dated 22-3-2004 published in the Official Gazette Series I No. 51 dated 22-3-2004 (Extraordinary No. 3) Manual of Goa Laws (Vol. II) – 275 – Excise Duty Act and Rules PART- C Tree Tax per tree Coconut tree Rs. 10/- per year: cajuri and date tree Rs 3/- per month. PART- D I – Manufacture 151(a) Distillery units manufacturing Indian Made Foreign Liquor other than beer, wine, or milk punch which are registered under SSI/tiny category. Rs. 50,000/- (b) Distillery units manufacturing IMFL other than beer, wines, or milk punch other than SSI/tiny category. Rs. 1,00,000/- 16(2) Brewery units manufacturing beer. Rs. 5,00, 000/- Wineries manufacturing wine or milk punch (a) With the use of rectified spirit/extra neutral alcohol for fortification. Rs. 50, 000/- 17(3) (b) Without use of rectified spirit/extra neutral for fortification and manufacturing by process of natural fermentation only. Rs. 2,500/- Explanation:- Wineries shall manufacture wines by process of fermentation of fruits only, without using rectified spirit for fortification in separate and distinct premises. In case wineries undertake the process of manufacture of wines with or without use of rectified spirit in the same licensed premises then the rate of fees at (a) herein above shall be applicable. (a) for manufacture of rectified spirit/extra neutral alcohol or absolute alcohol or both. Rs. 3,00, 000/- (b) for manufacture of malt spirit, grape spirit/grain spirit. Rs. 1,00, 000/- 184 (c) for manufacture of high bouquet spirit/additives. Rs. 2,00, 000/- For manufacturing country liquor- (a) with rectified spirit/extra neutral alcohol as a base material. Rs. 25,000/- 5 (b) without use of rectified spirit/extra neutral alcohol as a base material:– (i) By still with capacity not exceeding 150 B.L. (ii) In any other case Rs. 50/- Rs. 1000/- 6 Blending of country liquor. Rs. 20, 000/- 7 For manufacturing denatured spirituous preparations by using denatured spirit only. Rs. 10, 000/- 8 For bottling of denatured spirit/denatured spirituous preparations/rectified spirit/neutral spirit/extra neutral alcohol/absolute alcohol/malt spirit/grape spirit/high bouquet spirit, etc. Re. 0.20 per bottle subject to a minimum of Rs. 500/- 199 For bottling of country liquor and blended country liquor. Rs. 2.50 per case of capacity not exceeding 9 bulk litres or in proportionate for bigger packing subject to a minimum of Rs. 1000/- per annum. 15 Substituted vide No.1/4/2003-Fin (R&C) dtd. 31-3-2003 published in O.G. Series I No. 52 (Ext. No.3) dtd. 31-3-2003. 16 Substituted Vide Not. No.1/1/2004-Fin (R&C) dtd. 22-3-2004 (published in the O.G., Series I No. 51 (Ext.No.3) dtd. 22-3-2004. 17 Item-3 substituted vide No.1/4/2003-Fin (R&C) dtd. 31-3-2003 published in O.G., Series I No. 52 (Ext. No.3) dtd. 31-3-2003. 18 Item 4 to 13 substituted vide No.1/4/2003-Fin (R&C) dtd. 31-3-2003 published in O.G., Series I No. 52 (Ext. No.3) dtd. 31-3-2003. 19 Substituted vide 1/1/2008-Fin(R&C) dtd. 28-7-2009 Official Gazette (Extraordinary No. 2) Series 1 No. 17 dtd. 29-7-2009. Manual of Goa Laws (Vol. II) – 276 – Excise Duty Act and Rules 20(10) For bottling of beer Re. 0.30 per bottle subject to a minimum of Rs. 50, 000/- per month (a) For bottling of wines and milk punch without using rectified spirit/extra neutral alcohol for fortification and manufactured by process of natural fermentation of fruits only. Rs. 2.50 per case of capacity not exceeding 9 bulk litres or in proportionate for bigger packing subject to a minimum of Rs.500/-per annum. 21(11) (b)For bottling of wines and milk punch manufactured by using rectified spirit/extra neutral alcohol for fortification/preservation. Rs. 2.50 per case of capacity not exceeding 9 bulk litres or in proportionate for bigger packing subject to a minimum of Rs. 3,000/- per month. 22(12) For bottling of Indian Made Foreign Liquor other than beer, wines, milk punch or foreign liquor. Rs. 3/- per case of capacity not exceeding 9 B.L. or in proportionate for bigger packing subject to a minimum of Rs. 3,000/- per month (13) For bottling of foreign liquor other than Indian Made Foreign Liquor, beer, milk punch and wines. Re. 0.50 per bottle subject to a minimum of Rs.1,000/- per month. Explanation-I:- For the purpose of items (8) to (13) “bottle” means a bottle of any volume not exceeding one litre only. In case of transfer of any excisable article from receptacle into tankers/tanks carrying bulk quantity, one bulk litre shall be unit of measure for the purpose of levying bottling fees. Explanation-II:- “Denatured spirituous preparations” means preparation made out of denatured spirit such as french polish, thinner, varnish, dyes and colours. Explanation-III:- Where the licensees are liable to pay minimum fee per month specified in items (10), (12) and (13) in advance on the first working day of every month such amounts towards advance fee so paid by the licensee shall be adjusted against the fees payable for bottling of respective excisable articles during that respective month. In case the licensee fails to bottle excisable articles equivalent to the specified bottling fees deposited, the balance amount fees deposited shall not be refunded or adjusted. 20 Substituted vide Notification No. 1/1/2008-Fin (R&C) dtd. 28-7-2009 and published in the Official Gazette, Series I No. 17 (Extraordinary No. 2) dtd. 29-7-2009. 21 Item 11 substituted vide Notification No. 1/1/2008-Fin (R&C) dtd. 10-11-2008 Official Gazette (Extraordinary) Series 1 No.32 dtd. 10/11/2008. 22 Substituted vide Not. No.1/1/2008-Fin (R&C) dtd. 28-7-2009 published in the O.G., Series I No. 17 (Extraordinary) dtd. 29-7-2009 Manual of Goa Laws (Vol. II) – 277 – Excise Duty Act and Rules II-Sale