Amendment status not verified — confirm the current text below against the official source.
I/We declare that to the best of my knowledge and belief the information furnished therein is true and complete. Yours faithfully, Signature of Applicant Place: .................................. Date : .................................. Note:- If the applicant is a firm, the names and address of every partner of the firm and if it is a company, the registered name and address thereof including the names of the Director/Managing Director should be indicated. ———— Notification No. FS/F.III/11-118/64/20542 dated 19-11-1964 In exercise of the powers conferred by sub-section 3 of section 1 of the Goa, Daman and Diu Excise Duty Act, 1964, Government hereby appoints the 1st day of December, 1964 as the date on which the said Act shall come into force throughout the Union Territory of Goa, Daman and Diu. [Published in Govt. Gazette, Series I No. 47 dated 20-11-1964 (Ext.)]. ——— Notification No. FS/F.III/2-35/65/812 dated 3-2-1965 In exercise of the powers conferred by sub-section (1) of section 42 of the Goa, Daman and Diu Excise Duty Act, 1964, the Government hereby exempts the manufacture of Court Fee Stamp of Re. 1/- Manual of Goa Laws (Vol. II) – 262 – Excise Duty Act and Rules sacramental wine intended for religious purposes from the duty of excise and licence fee payable under the Act, subject to the observance of all other restrictions and conditions in the Rules. (Published in Govt. Gazette, Series I No. 6 dated 11-2-1965). ——— Notification No. FS/F.III/2-35/Part/1572/65 dated 16-9-65 In exercise of the powers conferred by clause (i) of section 2 of the Goa, Daman and Diu Excise Duty Act, 1964 and clause (f) of Rule 2 of the Goa, Daman and Diu Excise Duty Rules, 1964, the Government hereby declares “Vodka” as Indian made foreign liquor. (Published in Official Gazette No. 27, Series II, dated 30-9-65). ——— Notification 1/6/2001-Fin (R&C) In exercise of the powers conferred by rule 47 and rule 47A of the Goa, Daman and Diu (Excise Duty) Rules, 1964 (hereinafter referred to as “said Rules”), and in supersession of the Government Notification No. Fin(Rev)/2-35/Part/1/68 dated 24-6-1970, published in the Official Gazette, Series I, No. 15 dated 9-7-1970, the Government of Goa hereby specifies the following allowances for wastages and minimum production/yield, for the purposes of said rule 47 and rule 47A respectively of the said Rules. I. Allowances for wastages A. Manufacture of Indian made foreign liquor (IMFL):— (i) Loss in transit by leakage or evaporation of Actual spirits imported 0.25 % by land into the State loss or for manufacture of IMFL/fortified wines other whichever than transported within the State. is less (ii) Excess wastage during re-distillation 2% (iii) Blending wastage, namely, the shrinkage when 1% alcohol and water are mixed/reduction including compounding/filtration (iv) Filling/sealing/labelling and storage of finished 1.5% product in bend Manual of Goa Laws (Vol. II) – 263 – Excise Duty Act and Rules B. Manufacture of Beer:— (a) Brewing/fermentation/lagering/maturation and filtration (i) transit loss of wort through plate cooler 0.5% (ii) Fermentation 1% (iii) Lagering (Maturation) 0.5% (iv) Filtration/Carbonation 1% (b) Bright beer filling/crowning/pasteurization/ /labelling/packing and storing in bond 4% II. Minimum production/yield A. Manufacture of Wine:- (a) Minimum production from grape juice (i) Blue Grapes 50 litres or actual quantity whichever is higher for every100 kgs. of such grapes. (ii) White Grapes 45 litres or actual quantity whichever is higher for every 100 kgs. of such grapes. (b) Fermentation/sieving/maturation 2% /fortification with RS (c) Filtration/bottling 1% B. Recovery of rectified spirit from molasses as per ISI specification for every metric tonne of molassess:— Type of molasses Recovery of spirit Strength of Rectified spirit Khandasari Molasses 348 bulk litres of 166 proof 66 O.P. I Grade 260 bulk litres of 166 proof 66 O.P. II Grade 220 bulk litres of 166 proof 66 O.P. III Grade 190 bulk litres of 166 proof 66 O.P. The maximum permissible wastages during the production of processing of spirit, beer, wine or IMFL, as the case may be, from the raw material used in any distillery/brewery/winery or manufacture licensed under the Excise Duty Act, 1964 or the rules made thereunder, shall not exceed the margin wastages specified hereinabove. In case wastages exceeds the wastages so specified the licensee shall be liable to pay excise duty on excess wastages at the rate applicable. Manual of Goa Laws (Vol. II) – 264 – Excise Duty Act and Rules The production or yield of spirit or wine, as the case may be, from the raw material used in a distillery/winery licensed under the said Act or the rules made thereunder, shall not be less than the quantity specified hereinabove. In case the licensee fails to produce the minimum quantity of alcohol or wine so specified the licensee shall be liable to pay a fine equivalent to excise duty leviable on such quantity which licensee failed to produce. This notification shall come into force with immediate effect. [Published in the Official Gazette Series I No. 52 (Ext. No. 3) dated 30-3-2002] ——— Notification No. Fin(Rev)/2-35/PART/1/2041/69 dated 22-7-1971 In exercise of the powers conferred by sub-section (1) of section 42 of the Goa, Daman and Diu Excise Duty Act, 1964 (5 of 1964), the Government of Goa, Daman and Diu hereby exempts all the landlords of coconut groves of the Union State of Goa, Daman and Diu who are receiving the rent thereof in kind, from the payment of the licence fee prescribed for wholesale vend of palm liquor subject to the following conditions: