The Government of Punjab on March 13, 2025, issued the Punjab Excise Bonded Warehouse (Chandigarh 1st Amendment) Rules, 2025 to further amend the Punjab Excise Bonded Warehouse Rules, 1957.
The following amendments have been stated:
• In Rule 2, the following shall be added, namely: -
"At present total 12 B.W.H.-2 (Bottling Plants) licences have been granted by the Department, which is high in number as compared to the neighbouring States. Therefore, no new B.W.H.-2 (Bottling plant licence) will be granted during the Excise Policy Year 2025-26 (01.04.2025 to 31.03.2026). Further, the licensee will be bound to intimate subsequent changes in directors/ ownership to Excise & Taxation Department. Any change in ownership of company holding the licence of bottling plant beyond 49% will have to be intimated to Excise & Taxation Department which will have the discretion to continue or withdraw the licence to avoid any such change amounting to leasing of bottling plant.
Provided that no license (Bottling plant) will be renewed in case where adjudication of two breach cases have been finalized against the licensee in an Excise Policy year.
All bottling plants licensees shall get tested the quality of all its brand from a Government approved Lab & submit the report of the same on quarterly basis to Collector(Excise)"
• In Rule 3(A), the following shall be substituted, namely: -
"3(A) The licence fee for licence issued in form D-2 (licence granted to B.W.H.-2 licensees for redistillation of rectified spirit) shall be Rs. 3,00,000/- of the Excise Policy Year 2025-26 (01.04.2025 to 31.03.2026)."
These rules shall come into force with effect from the April 01, 2025.
[Notification No. E&T/ETO(X)-2025/ 4105]
