Amendment status not verified — confirm the current text below against the official source.
39[deleted] 40Explanation:- The above transfer fees shall be applicable for transfer of various licences to persons other than the family members. 38 Item 1 to 14 substituted vide Vide Not. No. 1/2/2007-Fin (R&C) dated 20-11-2007 published in the O.G. Series I, No. 33 (Extraordinary No. 2) dated 20-11-2007 39 Deleted vide Notification No. 1/2/2007-Fin (R&C) dated 20-11-2007 published in the O.G. Series I, No. 33 (Extraordinary No. 2) dated 20-11-2007 40 Added Vide Not. No. 1/2/2007-Fin (R&C) dated 20/11/2007 pub. In the O.G. Series I, No. 33 (Extraordinary No. 2) dated 20-11-2007 Manual of Goa Laws (Vol. II) – 282 – Excise Duty Act and Rules “Provided that transfer fee of any manufacturing unit to a family member by way of inheritance or through any other mode without consideration shall be exempted. If mode of transfer is other than by way of inheritance, the aforesaid exemption shall be available only where transfer is in favour of dependant parents, wife and dependant children. If consideration is paid for such a transfer, then the transfer fee shall be payable at full rates: Provided further that in all cases where re-location of unit is within the same taluka and does not involve a fresh NOC/approval from the Goa Pollution Control Board, than no transfer fee shall be charged. If the unit is located within a notified industrial estate under the Goa Industrial Development Corporation, the change of location of unit within the same industrial estate will also not attract transfer fee” III -Import and Export 41(1)(a) For each permit/No objection certificate for import of beer, bottled wines, Indian made foreign liquor, foreign liquor and bottle wines. Application fee of Rs. 4/- per bulk litre shall be levied of which, fee of Rs. 10/- by way of court fee stamp to be affixed to the application and the balance amount payable into the Government treasury against chalan/receipt. (1) (b) For each permit/No objection certificate for import of wine with natural fermentation, wine using rectified spirit or extra neutral alcohol, rectified spirit, extra neut- ral alcohol, high bouquet spirit, denatured spirit, concentrates, grain spirit, malt spirit etc. Fee of Rs. 300/- shall be levied of which fee of Rs. 10/- by way of court fee stamp to be affixed to the application and the balance amount payable into the Government treasury against chalan/receipt. Fees so paid shall neither be adjustable nor be refundable in the event of cancellation of permit/no objection certificate. (1)(c) For each permit/No objection certificate for export of excisable article outside the State of Goa. Application fee of Rs. 300/- shall be levied of which fee of Rs. 10/- to be affixed to the application by way of court fee stamp and the balance amount payable into the Government treasury against chalan/receipt. Fees so paid shall neither be adjustable nor be refundable in the event of cancellation of permit/No objection certificate. (1) (d) For cancellation, revalidation, extension, of each permits/No objection certificate for import/ /export of excisable article Application fee of Rs. 300/- shall be levied of which fee of Rs. 10/- by way of court fee stamp to be affixed to the application and the balance amount payable into the Government treasury against chalan/receipt. (2) 42[For Import of foreign liquors into the State of Goa from outside India or transported from the Custom Station into the State of Goa] 43(2) (a) (i) Whisky, rum, gin, vodka, brandy, other than wines with or without rectified spirit/milk punch/concentrates/ /malt spirit and the like manufactured outside India and whose maximum retail price is upto Rs. 70/- per 750 ml and strength is below 80 U.P. Fee of Rs.10/- per bulk litre 41 Item (1) substituted Vide Notification No. 1/1/2008-Fin(R&C) dtd. 28-7-2009 Official Gazette (Extraordinary No.2) Series I No. 17 dated 29-7-2009. 42 Substituted Vide Notification No. 1/1/2008-Fin(R&C) dtd. 10-11-2008 O.G. (Ext.) Series 1 No.32 dtd. 10-11-2008. 43 Tem 2a) substituted Vide Notification No. 1/1/2008-Fin(R&C) dtd. 10-11-2008 O.G. (Extraordinary) Series I No. 32 dtd. 10-11-2008. Manual of Goa Laws (Vol. II) – 283 – Excise Duty Act and Rules (ii) Whisky, rum, gin, vodka, brandy, other than concentrates/malt spirit and the like manufactured outside India and whose maximum retail price is above Rs. 70/- upto Rs. 225/- per 750 ml and strength is below 80 U.P. Fee of Rs. 31.50 per bulk litre (iii) Whisky, rum, gin, vodka, brandy, other than concentrates/malt spirit and the like manufactured outside India and whose maximum retail price is above Rs. 225/- upto Rs. 500/- per 750 ml and strength is below 80 U.P. Fee of Rs. 40/- per bulk litre (iv) Whisky, rum, gin, vodka, brandy, other than concentrates/malt spirit and the like manufactured outside India and whose maximum retail price is above Rs. 500/- upto Rs. 750/- per 750ml and whose strength is below 80 U.P. Fee of Rs. 150/- per bulk litre (v) Whisky, rum, gin, vodka, brandy, other than concentrates/malt spirit and the like manufactured outside India and whose maximum retail price is above Rs. 750/- upto Rs. 1,250/- per 750ml and whose strength is below 80 U.P. Fee of Rs. 200/- per bulk litre (vi) Whisky, rum, gin, vodka, brandy, other than concentrates/malt spirit and the like manufactured outside India and whose maximum retail price is above Rs. 1,250/- upto Rs. 1,750/- per 750ml and whose strength is below 80 U.P. Rs. 250/- per bulk litre (vii) Whisky, rum, gin, vodka, brandy, other than concentrates/malt spirit and the like manufactured outside India and whose maximum retail price is above Rs. 1,750/- upto Rs. 2,500/- per 750ml and whose strength is below 80 U.P. Fee of Rs. 500/- per bulk litre (viii) Whisky, rum, gin, vodka, brandy, other than concentrates/malt spirit and the like manufactured outside India and whose maximum retail price is above Rs. 2,500/- upto Rs. 5,000/- per 750ml and strength is below 80 U.P. Fee of Rs.1000/- per bulk litre (ix) Whisky, rum, gin, vodka, brandy, other than concentrates/malt spirit and the like manufactured outside India and whose maximum retail price is above Rs. 5,000/- per 750ml and strength is below 80 U.P. Fee of Rs. 1,500/- per bulk litre 44(2)(a)(a) For import of foreign liquor other than milk punch, wines with or without using rectified spirit/extra neutral alcohol and beer from outside India or from the Custom Bonded Warehouse and whose strength is above 80 U.P. and sold in the State of Goa. Fee of Rs. 11/- per bulk litre 44 Item 2(a) (a) inserted by notification dated 23-4-08 and thereafter omitted by notification dated 12-8-08 again inserted Vide Notification No. 1/1/2008-Fin(R&C) dtd. 10-11-2008 O.G. (Ext.) Series I No. 32 dtd. 10-11-2008. Thereafter present entry substituted vide Notification even Number dtd. 28-7-2009 published in O.G., Series I No. 17 (Ext. No. 2) dtd. 29-7-2009. Manual of Goa Laws (Vol. II) – 284 – Excise Duty Act and Rules 45(2)(b)(1) Beer imported from outside India or transported from Custom Station and sold in the State of Goa. 46(i) Whose maximum retail price is upto Rs. 50/- per bottle of 650 ml and whose alcoholic strength does not exceed 5% V/V or 8.77% proof spirit. Fee of Rs.10/- per bulk litre (ii) Whose maximum retail price is above Rs. 50/- per bottle of 650 ml and whose alcoholic strength does not exceed 5% V/V or 8.77% proof spirit. Fee of Rs.14/- per bulk litre (iii) Whose maximum retail price is upto Rs. 50/- per bottle of 650 ml and whose alcoholic strength exceeds 5% V/V or 8.77% proof spirit but does not exceed 8% v.v. or 14.03% of proof spirit. Fee of Rs. 16/- per bulk litre (iv) Whose maximum retail price is above Rs. 50/- per bottle of 650 ml and whose alcoholic strength exceeds 5% v/v or 8.77% proof spirit but does not exceed 8% v.v. or 14.03% of proof spirit. Fee of Rs. 25/- per bulk litre . (2)(b)(2) Milk punch and wines imported from outside India or from Custom Bonded Warehouse and sold in the State of Goa without using rectified spirit/extra neutral alcohol for fortification and manufactured by process of natural fermentation of fruits only. (i) Whose maximum retail price is upto Rs. 100/- per bottle of 750ml Fee of Rs. 2/- per bulk litre (ii) Whose maximum retail price is above Rs. 100/- upto Rs. 200/- per bottle of 750ml Fee of Rs. 15/- per bulk litre. (iii) Whose maximum retail price is above Rs. 200/- upto Rs. 300/- per bottle of 750ml Fee of Rs. 25/- per bulk litre. (iv) Whose maximum retail price is above Rs. 300/- upto Rs. 500/- per bottle of 750ml Fee of Rs. 50/- per bulk litre. (v) Whose maximum retail price is above Rs. 500/- upto Rs. 1000/- per bottle of 750ml Fee of Rs. 100/- per bulk litre. (vi) Whose maximum retail price is above Rs. 1000/- upto Rs. 2000/- per bottle of 750ml. Fee of Rs. 200/- per bulk litre. (vii) Whose maximum retail price is above Rs. 2000/- upto Rs. 5000/- per bottle of 750ml. Fee of Rs. 400/- per bulk litre. (viii) Whose maximum retail price is above Rs. 5000/-per bottle of 750ml. Fee of Rs. 600/- per bulk litre. (2)(b)(3) Milk punch and wines manufactured by using rectified spirit/extra neutral alcohol for fortification/preservation and imported from outside India or from Custom Bonded Warehouse and sold in the State of Goa. (i) Whose maximum retail price is upto Rs. 50/- per bottle of 750 ml. Fee of Rs. 4/- per bulk litre. (ii) Whose maximum retail price is above Rs. 50/- upto Rs. 100/- per bottle of 750 ml. Fee of Rs. 6/- per bulk litre. (iii) Whose maximum retail price is above Rs. 100/- upto Rs. 200/- per bottle of 750 ml. Fee of Rs. 10/- per bulk litre. (iv) Whose maximum retail price is above Rs. 200/- upto Fee of Rs. 15/- per 45 Substituted Vide Notification No. 1/1/2008-Fin(R&C) dtd. 10-11-2008 O.G. (Ext.) Series I No. 32 dtd. 10-11-2008. 46 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. Manual of Goa Laws (Vol. II) – 285 – Excise Duty Act and Rules Rs. 300/- per bottle of 750 ml. bulk litre. (v) Whose maximum retail price is above Rs. 300/- upto Rs. 500/- per bottle of 750 ml. Fee of Rs. 50/- per bulk litre. (vi) Whose maximum retail price is above Rs. 500/- upto Rs. 1,000/- per bottle of 750 ml. Fee of Rs. 100/- per bulk litre. (vii) Whose maximum retail price is above Rs. 1,000/- upto Rs. 2,000/- per bottle of 750 ml. Fee of Rs. 200/- per bulk litre. (viii) Whose maximum retail price is above Rs. 2,000/- upto Rs. 5,000/- per bottle of 750 ml. Fee of Rs. 400/- per bulk litre. (ix) Whose maximum retail price is above Rs. 5,000/- per bottle of 750 ml. Fee of Rs. 600/- per bulk litre. 47(2)(b)(b) [ omitted ] (2)(c) Concentrates of scotch, malt spirit used as additives for manufacture of IMFL/High Bouquet spirit Rs. 10/- per bulk litre (2)(d) Liqueurs Rs. 100/- per bulk litre (2) (e) Alcohol Re. 1/- per bulk litre 48(2) (f) Perfumed/spirit/perfume alcohol concentrate for preparation of toilet preparation. Re. 1/- per bulk litre. 49[ ] 50(2)(g) Health surcharge in addition to rates of fee stipulated in item (2) (a), (2) (a) (a), (2) (b) (1), (2) (b) (2), (2) (b) (3) and (2) (d). 2% on actual fee 512.A (a) (b) For import of excisable articles into the State from the rest of India Industrial alcohol/rectified spirit other than base material for manufacture of IMFL Perfumed spirit/perfume alcohol concentrate for preparation of toilet preparation Re. 1/- per bulk litre Re. 1/- per bulk litre 52(3)(a) 3(b) 3(c) 3(d) Import of malt spirit/grape spirit/high bouquet spirit/additives and the like from the rest of India into the State of Goa 53Omitted 54Omitted For import of rectified spirit for the purpose of manufacturing of ENA/ Neutral spirit/silent spirit by re-distillation and export as well Rs. 2/- per bulk litre Re. 0.50 per bulk litre 47 Omitted Vide Notification No. 1/1/2008-Fin(R&C) dtd. 10-11-2008 O.G (Ext.) Series I No. 32 dtd. 10-11-2008. 48 Inserted vide Notification No. 1/1/2001-Fin(R &C)(V) dated 3-10-2001. 49 Explanation after item 2(f) omitted Vide Notification No. 1/1/2008-Fin(R&C) dtd. 10-11-2008 O.G (Ext.) Series I No. 32 dtd. 10-11-2008. 50 Item (2) (g) was inserted vide Notification dated 23-4-2008 and vide Notification dated 12-8-08 omitted again inserted Vide Notification No. 1/1/2008-Fin(R&C) dtd. 10-11-2008 O.G (Ext.) Series I No.32 dtd. 10-11-2008. 51 Inserted vide Notification.1/2/2001-Fin(R&C)(V) dated 3-10-2001 published in O.G. Series I No. 27 (Extraordinary) dated 4-10-2001 52 Substituted vide Not. No. 1/4/2003-Fin(R&C) dated 31-3-2003 published in O.G. Series I No. 52 (Extraordinary No. 3) dated 31-3-2003. 53 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. 54 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. Manual of Goa Laws (Vol. II) – 286 – Excise Duty Act and Rules (4) 55[(a) Export of IMFL/ Beer/ High/ bouquet spirit/alcohol/malt spirit56[grain spirit and grape spirit]: Indian made foreign liquor Re. 0.70 per bulk litre] (a)(a) Indian made foreign liquor other than beer, wine, milk punch, whose strength is above 80 U.P. Re. 0.50 per bulk litre (b) Beer Re. 0.40 per bulk litre (c) Wine Re. 0.50 per bulk litre 57(d) High bouquet spirit Rs. 10/- per bulk litre 58(e) Alcohol Re. 0.50 per bulk litre (f) Malt Spirit Rs. 10/- per bulk litre 59[(g) Grape spirit Rs. 10/- per bulk litre (h) Grain spirit Rs. 10/- per bulk litre] IV. Miscellaneous: (1)(a) For retail vendors of liquor in packed bottles, for keeping the shop open upto two hours after the prescribed time A surcharge of 50% of the licence fee 60(b) For retail vendor of Indian made foreign liquor, country liquor and foreign liquor for consumption on the premises by keeping their licensed premises open for serving their client beyond 11.00 p.m. but not exceeding 5.00 a.m. A surcharge in addition to annual licence fee shall be levied as indicated against the periods as follows: (a) Period not exceeding 30 days Rs. 10,000/- (Extension not permitted). (b) Period of Tourist season from October to May Rs. 20,000/- (Extension not permitted). (c) Period exceeding 8 months but not exceeding 12 months running concurrent with the validity of the licence Rs. 1,50,000/- Note: (a) and (b) above shall not be available for 5 star and above and ‘A’ 55 Clause (a), (a)(a) and (b) substituted Vide Not. No. 1/1/2008-Fin (R&C) dtd. 28-7-2009 (published in the O.G., Series I No. 17 (Ext. No. 2) dtd. 29-7-2009. 56 Inserted Vide Not. No. 1/2/2007-Fin (R&C) dated 20-11-2007 published in the O.G. Series I, No. 33 (Ext. No. 2) dated 20-11-2007. 57 Item 4(d) substituted Vide Not. No. 1/2/2007-Fin (R&C) dated 20-11-2007 published in the O.G. Series I, No. 33 (Extraordinary No. 2) dated 20-11-2007. 58 Clause (e) 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 59 Item 4(g) and 4 (h) inserted Vide Not. No. 1/2/2007-Fin (R&C) dated 20-11-2007 published in the O.G., Series I No. 33 (Extraordinary No. 2) dated 20-11-2007. 60 Substituted vide Notification No. 1/1/2008-Fin (R&C) dtd. 28-7-2009 published in the O.G., Series I No. 17 (Ext. No. 2) dtd. 29-7-2009. Manual of Goa Laws (Vol. II) – 287 – Excise Duty Act and Rules category hotels. (c) For retail vendor of IMFL only or IMFL & Country liquor for consumption on the licensed premises referred to in (8)(c), (8) (d) and (8)(e) sale beyond 11.00 p.m. but not exceeding 12 midnight i.e. (8)(c) Bar/Bar-cum-restaurant situated in a class municipalities/coastal villages (8)(d) Bar/Bar-cum-restaurant situated in Town/Cities other than ‘A’ Class munici- palities (8) (e) Bar/Bar-cum-restaurant situated in villages other than coastal villages. A surcharge of 100% of the licence fee 61(d) For vendors of liquor keeping their licensed premises open on weekly closure day except on days declared as dry days. A surcharge of 100% of license fee 622(A) For an occasional licence for retail sale of liquor:- Period Licence fees for retail sale of liquor from 9.00 a.m. to 11.00 p.m. Additional fees for sale of liquor from 11.00 p.m. to 2.00 a.m. 1 2 3 (a) For a period less than 2 days Rs. 1,000/- Rs. 1,000/- (b) For a period exceeding 2 days but not exceeding 7 days Rs. 2,000/- Rs. 2,000/- (c) For a period exceeding 7 days but not exceeding 60 days Rs. 5,000/- Rs. 5,000/- (d) For a period exceeding 60 days but not exceeding 180 days Rs. 7,000/- Rs. 7,000/- (B) For an occasional licence for retail sale of liquor in connection with ball room dance: For one night from 9.00 p.m. to 5.00 p.m. Rs. 500/- 63(3) Recording of Labels:- Fees per label per annum for recording of brand or label for Indian made foreign liquor/foreign liquor other than milk punch, wines with rectified spirit/without rectified spirit and Beer manufactured in the State of Goa/imported for the rest of India/imported from outside India sold in the State of Goa for brands. (i) Whose maximum retail price is upto Rs. 500/- per 750 ml. Rs. 15,000/- (a) (ii) Fees for renewal of (a) (i) above. Rs. 7,500/- (i) Whose maximum retail price is above Rs. 500/- Rs. 25,000/- (b) (ii) Fees for renewal of (b) (i) above. Rs. 12,500/- 64(4)(a) Fees per label per annum for recording of brand or label of wine without using 61 Clause (d) inserted 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 62 2-A substituted Not.No.1/1/2008-Fin(R&C)/Part dated 28-7-2009 published in the O.G., Series I No. 17 (Ext. No. 2) dtd. 29-7-2009. 63 Item 3 substituted vide Notification No. 1/1/2008-Fin(R&C) dtd. 28-7-2009 published in the O.G., (Ext. No. 2) Series I No. 17 dtd. 29-7-2009. Manual of Goa Laws (Vol. II) – 288 – Excise Duty Act and Rules rectified spirit/extra neutral alcohol for fortification and manufacture by process of natural fermentation of fruits only, in the State of Goa/imported from the rest of India/imported from outside India or Custom Station. (a) Whose maximum retail price is upto Rs. 100/- per bottle of 750 ml. Rs. 3,000/- (i) (b) Fees for renewal of (i)(a) above Rs. 1,500/- (a) Whose maximum retail price is above Rs. 100/- upto Rs. 500/- per bottle of 750 ml. Rs. 12,000/- (ii) (b) Fees for renewal of (ii)(a) above. Rs. 6,000/- (a) Whose maximum retail price is above Rs. 500/- per bottle of 750 ml. Rs. 20,000/- (iii) (b)Fees for renewal of (iii)(a) above. Rs. 10,000/- 654(b) Fees per label per annum for recording of brand or label of wines using rectified spirit/extra neutral alcohol for fortification/preser- vation manufactured in the State of Goa/imported from the rest of India/outside India or from Custom Station Rs. 12,000/- (i) fees for renewal of (4)(b) above Rs. 6,000/- 4(c) Fees per label per annum for recording of label or brand of Beer manufactured in the State of Goa/imported from rest of India/imported from outside India. Rs. 20,000/- (i) Fees for renewal of 4(c) above Rs. 10,000/- (i) Fees per label per annum for recording of label or brand of blended country liquor using rectified spirit. Rs. 12,000/- (4) (d) (ii) Fees for renewal of (4) (d) (i) above. Rs. 6,000/- (i) Fees per label per annum for recording of label or brand of country liquor other than (4) (d) (i) above. Rs. 2,000/- (4) (e) (ii) Fees for renewal of (4) (e) (i) above. Rs. 1,000/- 665 Library cess as a surcharge on excise duty/fee stipulated in item (2) (a), (2) (a) (a), (2) (b) (1), (2) (b) (2), (2)(b)(3) and (2)(d),— (a) Indian made foreign liquor/foreign liquor sold in the State of Goa. Re. 0.75 per bulk litre (b) Beer/wines sold in the State of Goa. Re. 0.75 per bulk litre 67(6) (a) Processing fee:- For processing the application for issuing retail licence of IMFL/ /country liquor for consumption/ packed bottles. Rs. 25,000/- (b) For processing the application for issuing wholesale licence for any type of liquor. Rs. 30,000/- 68(c) Fees for processing the application for grant of licence for retail sale of foreign liquor for consumption on the premises/in packed bottles. Rs. 20,000/- 64 Item 4(a) substituted vide Notification No. 1/1/2008-Fin(R&C) dtd. 28-7-2009 published in the O.G (Ext. No. 2) Series I No. 17 dtd. 29-7-2009. 65 Item 4(b) substituted vide the Notification No. 1/1/2008-Fin (R&C) dated 10-11-2008 published in the Official Gazette Series I No. 32 Extraordinary dated 10th November 2008. 66 Substituted vide Notification No. 1/1/2008-Fin(R&C) dtd. 28-7-2009 published in the O.G., Series I No. 17 (Ext. No. 2) dtd 29-7-2009. 67 Clause-6 inserted vide Not. No. 1/4/2003-Fin(R&C) dated 31-3-2003 published in O.G., Series I No. 52 (Ext. No. 3) dated 31-3-2003. 68 Clause (c), (d) & (e) inserted vide Notification 1/1/2008-Fin(R&C) (A) dtd. 23-4-2008 O.G., Series I No. 3 (Ext. No. 4) dated 23-4-2008. Manual of Goa Laws (Vol. II) – 289 – Excise Duty Act and Rules 69(c)(c) Fees for processing the application for grant of an additional licence for retail sale of foreign liquor for consumption on premises/packed bottles to the licensee already holding licence for retail sale of Indian made foreign liquor and country liquor for consumption on premises/packed bottles. Rs. 2,000/- Explanation: Persons applying for licences for retail sale of India made foreign liquor, country liquor and foreign liquor simultaneously, shall pay processing fee of Rs. 27,000/- only (d) Fees for processing the application for issuing the licence for retail sale of beer only in beer parlours for consumption. Rs. 20,000/- 70(e) Fees for processing the application for change of licence manufacture wine from rectified spirit/extra neutral alcohol to natural fermentation. Rs. 15,000/- 71(f) Fees for processing the application for grant of licence for retail sale of Indian made foreign liquor, country liquor and foreign liquor on vessels/crafts used for the purpose of gambling/having licence for casino. Rs. 10,00,000/- Explanation:- In case where the application referred to in 72[(a), (b), (c) (d) and (e)] above are rejected by the Commissioner the applicant is entitled for refund in excess of Rs. 5,000/- only. For possession and storage of excisable articles (a) Licence for warehouses (i) Bonded warehouse Rs. 5,000/- per annum (ii) For storage of duty paid excisable articles Rs. 2,000/- per annum 73(7) (iii) For possession of RS/ENA by industrial units other than liquor manufacturing units Rs. 10,000/- per annum N.B. The fees specified at (7) (a) are applicable for renewal of permits/licences, as the case may be. 74(8) Fee on transfer or sale of alcohol /spirit /HBS/GS/concentra- ted scotch and all other spirit for the purpose of manufacture of IMFL/country liquor/High bouquet spirit/malt spirit/Grape spirit/concentrate scotch and all other spirit within the State. Re. 0.50 per bulk litre 75[Explanation:- For the purpose of computation of maximum retail price/volume in order to compute the excise duty, fee and label recording fee in standard manner, 60 ml, 90 ml, 180 ml, 375 ml and above 750 shall be converted to 750 ml, in case of foreign liquor/Indian made foreign 69 Inserted vide Notification No. 1/1/2008-Fin(R&C) dtd. 28-7-2009 published in the O.G., Series I No. 17 (Ext. No. 2) dtd. 29-7-2009. 70 Substituted vide Notification No. 1/1/2008-Fin(R&C) dtd. 28-7-2009 published in the O.G., Series I No. 17 (Ext. No. 2) dtd. 29-7-2009. 71 Inserted vide Notification No. 1/1/2008-Fin(R&C) dtd. 28-7-2009 published in the O.G., Series I No. 17 (Ext. No. 2) dtd. 29-7-2009. 72 Substituted vide Notification 1/1/2008-Fin(R&C) (A) dtd. 23-4-2008 O.G. (Ext. No. 4) Series I No. 3 dated 23-4-2008. 73 Clause-7 inserted vide Notification No. 1/4/2003-Fin(R&C) dated 31/3/2003 published in O.G. Series I No. 52 (Ext No.37) dated 31-3-2003. 74 Inserted vide Notification 1/1/2008-Fin(R&C) (A) dtd. 23-4-2008 O.G (Ext. No. 4) Series I No. 3 dated 23-4-2008. 75 Explanation inserted vide Notification No. 1/1/2008-Fin (R & C) dated 10-11-2008 published in the Official Gazette, Series I No. 32 (Extraordinary) dated 10-11-2008 and came into force w.e.f. of publication. Manual of Goa Laws (Vol. II) – 290 – Excise Duty Act and Rules liquor and wine. In case of beer, 325 ml, 330 ml, 500 ml and above 650 ml should be converted to 650 ml. 76“The manufacturer/importer who apply for recording for renewal of label or brand on or after 10th November 2008, shall pay label recording fee as per the maximum retail price slab applicable to their product as notified in the above referred notification.” Note:- Every label affixed on the bottle/pouch and external container shall display the maximum retail price. Every distillery/brewery/winery/country liquor manufactured/and importer of liquor from within India and outside India shall, within 30 days of publication of the Notification in the Official Gazette, declare the maximum retail price of labels in force to the Excise Department and affix the same on their products failing which the labels shall be deemed to be cancelled. However, the Commissioner of Excise on being satisfied that the delay was on account of genuine reasons, may extend the same by another 15 days. Any revision in the maximum retail price slab during the financial year in which the same has been duly recorded, the label will have to be recorded afresh by paying the difference fee. No refund of the fee will be made incase of downward revision in the maximum retail price slab. All types of Indian made foreign liquor, wine manufactured or imported for supply to the Canteen Stores Department, shall clearly mention the word “for Canteen Stores Department only” in the label affixed on the bottle/container/packing.] By Order and in the name of the Lt. Governor of Goa, Daman and Diu. S. S. Suthankar, Under Secretary (Finance). Panaji, 25th March, 1976. 76 Inserted by the Corrigendum No. 1/1/2008-Fin (R& C) dated 14-11-2008 published in the Official Gazette Series I No. 23 dated 15-11-2008 (Extraordinary).