The Excise and Taxation Department, Chandigarh on March 09, 2024, issued the Punjab Excise Fiscal (Chandigarh 1st Amendment) Orders, 2024 to further amend the Punjab Excise Fiscal Orders, 1932.
The following has been amended namely: -
• In Order 1, which states “rates of duty leviable in respect of the liquor or spirit removed from any of the licensed distilleries or bonded warehouses licensed for bottling of liquor in Punjab or when imported into Punjab from any State or Union Territory in India per proof litre of the strength of London Proof” the table for item No. (1), (3)(a),(3)(b) & (4), shall be substituted.
• Order 2 has been substituted to state the following: -
“Excise Duty on Indian Wine, Champagne, Cider, etc. sold through L-1D (Wholesale licence for Indian Wine) shall be charged @Rs. 15/- per bulk litre. Excise Duty on Ready to Drink Beverages (RTD) sold through L1-C1 (Wholesale licence for Ready to Drink Beverages) shall be charged @Rs. 30/- per bulk litre & on Denatured Spirit @ Rs. 1/- per bulk litre”
This shall come into force from April 01, 2024
[Notification No. 404834-S/E&T-2024/3893]
