Chapter VIII

Orders relating to Foreign Liquor

Sections
XXXV Foreign liquor other than denatured spirit
A- Classification and Nomenclature of foreign liquor
B- Refund of export duty
C- Vend of foreign liquor
XXXVI Denatured spirit

SECTION XXXV-FOREIGN LIQUOR OTHER DENATURED

SPIRIT
A- CLASSIFICATION AND NOMENCLATURE

FOREIGN LIQUOR
(1) SPIRITS

399.(a) Brandy:-The medical name is Spiritus vine Gallici. It contains

43 to 57% of absolute alcohol by weight or 60 percent at an average by
volume . It is an ardent spirit distilled from grape wine and is also held to
include any spirit prepared so as to posses the colour, odour , taste, of
Brandy. The minimum strength ;has been fixed at42.8% alcohol v/v.

(b) Whisky:- The medical name is Spiritus Frumenti. It contains 51 to

59 percent of absolute alcohol by weight or 50 percent at an average by
volume. It is a spirit made by the distillatioin of the fermented extract from
malted and unmalted cereals, potatoeos or any starch yielding material . The
best qualities are made from m alted barley alone or from a mixed grist of
barley malt and dried barley and oats. The term also encludes all spirits
prepared so as to possess the distinctive colour, osour and taste of whisky.
The chief products are those of Scotland and Ireland known respectively as
Scotch Whisky and Irish Whisky. The minimum strength has been fixed
42.8% alcohol.

(c)Rum:- It contains about 51to 59 percent of absolute alcohol by

weight or 50 percent at an average by volume . It is spirit distilled from the
fermented juice of sugar-cane or from one of its various products such as
molasses, candy, etc. Better qualities of rum are made in Jamaica and
Dremerara and are known after the names of these places Imitation Rums
are also made from other bases and are coloured and flavoured so as to
resemble genuine Rums. In India Rums are manufactured in the distillery at
Rosa. in Shahjahanpur. The minimum strength has been fixed at 42.8%
alcohol v/v.

(d)Gin:- It contains about 51 to 59 percent of absolute alcohol by

weight or 47 percent at an average by volume. It is distilled from g rain or
other bases such as barley rye or maize. It is flavoured with juniper berries
or other flavouring agents so as to produce the characteristics odour and
taste of gin. It is a colourlelss spirit either sweetened. It is also known by the
name of Geneva or Holland.

(2) WINES

In order to obtain wines the fruits are first pulped and then allowed to
ferment naturally with help of yeasters on the skin of the fruit. The
fermented liquors is strained and casked for use:

(a) Port:- It contains about 8.5to 15 percent of absolute by weight or

15 percent at an average volume. The medical names is spiritus Vini Rubri.
It is fermentation of fruits. The term port covers all wine shipped from
oporto in Portugal. It is of a dark red colour.

(b) Claret:- It contains 8 to 12 percent of absolute alcohol by

weight or byvolume 10 to 15 percent. It is obtained by the fermentation of
fruits. It is of red colour, but it also includes the the dark red wine produced
in Bordeaux.

(c) Vermouth:- It contains 17 to 20 percent of alcohol by

volume. It is a mild cordeal consisting of white wine flavoured with
wormwood. It is used as a stimulant for the arbetite

(d) Sherry:- The medical name is Vinum Xericum. It is

so called because it comes from Xeriz or Jerez near Cadiz in Spain. It
contains about 16 to 22 percent of absolute alcohol by weight or 15 to 25
percent by volume. It is obtained from fermentation of fruits and is of pale
yellowish, brown colour.
 (e) Champagne : - It contains about 10 to 13 percent of absolute
alcohol by weight or about 10 to 15 percent by volume. It is obained from
the fermentation of fruis. This is a French wine coming from Champagne in
France. It is a light sparkling wine.

(f) Burgundy : - It contains about 9 to 13 percent of absolute alcohol

by weight and 10 to 15 percent by volume. It is a generous French red wine
and is so called from Burgundy, the district where it is made.

(g) Cider : - It contains about 5 to 9 percent of absolute alcohol by

weight . It is made rom apple and is a drink prepared from it by fermentation
.

(h) Perry :- It is an agreeable beverage made by fermentation

the Juice of pears.
(3) BEERS

It is prepaed by steeping malted grain in water. The solid matter is

thrown off and the strained liquied is mixed with hop and boiled. The hop is
again thrown off and the strained liquid is fermented by adding yeast. After
fermentation it is strained off and asked ready for use :

(a) Beer :- It is an alcoholic beverage prepared from the fermentation

of malted barley flavoured with hops. It includes all the classes named
below. There are several varieties such as Lager Beet, Pilsoner Beer, Black
Munich Beer and Ginger Beer.

(b) Ale :- A beverage made from an infusion of malt by fermentation.

It contains about 3 to 5 percent of alcohol by weight . By infusion is meant
the soaking of anything in hot or cold water but no process of boiling is
involved. There are several varieties of it such as pale ale, mild ale, old ale,
tavern ale, light better ale and Indian made pale ale. Mild ale as stronger and
contains less hops than the others.
(c) Stout : - This is another name for strong Porter. It contains 7 to 8
percent of alcohol by volume.
(d) Porter :- It contains about 3 to 5 percent of absolute alcohol by
weight . It is a black beer. it is so called because it is a favourite drink with
the London porters.
 (4) LIQUEURS

These are artificially flavoured spirits and are as a rule imported. They
are compounded with a variety of flavouring, colouring or sweetening
agents. The methods of production are usually trade secrets. Many British
made liqueurs are commonly known as "Cordials ". Bitters are spirits
compounded with bitter flavouring agents.

(5) UNENUMERATED SPIRITS

There are commonly known as : "silent" spirits because they give no

indication of their origin whereas the enumerated spirits )viz. Whisky,
Brandy, Rum and Gin) retain a distinctive flavour of the base from which
they are originally made.

Rectified spirit, absolute alcohol , denatured spirit and perfumed spirit

are classed under unenumerated spirit. The first three spirits, viz. rectified
spirit, absolute alcohol and denatured spirit have already been defined and
their specifications laid down in notification given in Part III of this Volume.

perfumed spirit- These are scented spirits, usually of very high

strength. They are taxed at the rate given in Part III of this Volume.

B- REFUND OF EXPORT DUTY

400. Refund of duty on export- The duty, other than export duty on
foreignliquor manufactured at any distillery in Uttar Pradesh and exported
therefrom on prepayment to duty of any State or Union Territory of India
shall be credited by book transfer to the Government of the importing State
or Union Territory after the close of the excise year.

Registration claims for refund on export of Indian-made foreign

liquor - By the 10th of January / April/July/October each year every distiller
making exports of Indian-made foreign liquor to other States, shall submit a
statement showing all such exports made during the proceeding quarter , in
Form P.D.31 to the Excise Commissioner, duly varified by the Officer
incharge distillery despatching simultaneously a copy thereof to the
Assistant Excise Commissioner of the charge. For this purpose he should
send statements in Form P.D.31 in quadruplicate to the Excise Inspector
Incharge of the Distillery who shall verify the entries made therein . The
Excise Inspector concerned shall return three varified copies of the statement
to the distillers and retain the fourth copy for his own use.

Register of refunds against exports of Indian-made foreign liquor-

The Excise Inspector incharge of the distillery shall enter all the details
given by the distillers in the statement in Form P.D.31, in a register to be
maintained by him in Form P.D.31-A. As and when refunds are allowed by
the Excise Commissioner, he shall make entries about refund in this register
in relevant columns under his signature. Similar entries shall also be made
by the office of the Assistant Excise Commissioner concerned , on the
copies of P.D. 31 statement received from the exporters, and be initiated by
the Assistant Excise Commissioner after verification.

C- VEND OF FOREIGN LIQUOR

(1) F.L.2 Licences
&
F.L.2 B Licences

401. 1- iwoZ dh HkkWafr ,Q0,y0 2 rFkk ,Q0,y0 2&ch vuqKkiu ftykf/kdkjh }kjk
vkcdkjh vk;qDr] mRrj izn'k dh iwoZ vuqefr ds i'pkr~ Lohd`rdj tkjh fd;s tk;saxs A

2- ,Q0,y0 2 ¼ fons'kh efnjk rFkk fc;j ds vuqKkiu ½ ,oa Q0,y02&ch ¼ dsoy

fc;j ds vuqKkiu ½ foRrh; o"kZ esa dHkh Hkh fn;s tk ldrs gSa ] tks mDr foRrh; o"kZ ds 31 ekpZ
dks lekIr gks tk;saxs A

3- ,Q0,y0 2 vuqKkiu dsoy Ugha O;fDr;ksa dks Lohdkj fd;s tk,] ftuds ikl ml
tuin esa fons'kh efnjk dh QqVdj fcØh dk vuqKkiu ,Q0,y0 5 gks A tuin esa Hkh ml
,Q0,y0 5 nqdkuksa ds lewg ds vuqKkih dks ojh;rk nh tk; ] ftldh nqdkuksa ds lewg dk
vkdkj cM+k gks vkSj ftlls vf/kd ykblsal Qhl izkIr gqbZ gks A
4- ,Q0,y0 2 vuqKkiu gsrq vkosnd ds ikl de ls de 5-00 yk[k :i;s dk gSfl;r
izek.k&i= ,oa ,Q0,y0 2&ch vuqKkiu gsrq vkosnd ds ikl de ls de 2-00 yk[k :i;s dk
gSfl;r izek.k&i= gksuk pkfg, A ;fn vkosnd s ikl lEifRr dj nsus dk izek.k&i= gS ] rks
ml izek.k&i= dks gSfl;r izek.k&i= ds LFkku ij Lohdkj fd;k tk ldrk gS A

5- vuqKkiu mlh O;fDr vFkok laLFkk dks fn;k tk ldrk gS ] tks vkcdkjh jktLo dh
cdk;snkj ugha gS ] vkSj u gh og vkcdkjh vFkok vU; fdlh vtekurh vijk/k esa ltk;k¶rk
gS vkSj tks izLrj 338 vkcdkjh eSuqvy [k.M izFke ds izko/kkuksa ds vuqlkj vgZ gS A vkosnd
dks vius ftys ds ftykf/kdkjh }kjk fuxZr pfj= izek.k&i= Hkh izLrqr djuk gksxk A

6- vkosnd ds ikl ,Q0,y0 2 vFkok ,Q0,y0 2&ch vuqKkiu gsrq izLrkfor ifjlj
gksuk pkfg, ] tks vuqKkiu fuxZr fd;s tkus ds iwo vkcdkjh vf/kdkjh }kjk vuqeksfnr gks A

7- vuqKkiu fuxZr djus ls iwoZ vuqKkih dks fu/kkZfjr vuqKkiu 'kqYd rFkk mlds lkFk
gh ,Q0,y0 2 vuqKkiu gsrq :0 50]000-00 dh izfrHkwfr ,oa ,Q0,y0 2&ch vuqKkiu gsrq
:0 15]000-00 dh izfrHkwfr vfrfjDr :i ls ftykf/kdkjh dks izfrJqfr djds tek djuh gksxh
A ;g izfrHkwfr 'ksM~;wYM cSad ds lkof/k tek jlhn vFkok vYi cpr izek.k&i= vFkok iksLV
vkfQl &lsfoax cSad [kkrs dh ikl cqd ds :i esa tek dh tk ldrh gS A

8- ftyk vkcdkjh vf/kdkjh ls izkIr ,Q0,y0 2 rFkk ,Q0,y0 2 &ch vuqKkiuksa ds

izkFkZuk i=kksa dh leqfpr tkat ds mijkUr mi vkcdkjh vk;qDr ] lacaf/kr ftys ds ftykf/kdkjh
dks izLrqr djsaxs ] ,oa ftykf/kdkjh ] vkcdkjh vk;qDr dh iwoZ vuqefr izkIr dj vkosnd dks
mijksDrkuqlkj vuqKkiu Lohd`r dj fuxZr djsaxs A

9- ,Q0,y0 2 rFkk ,Q0,y02&ch vuqKkiu dk dk;Z{ks= dsoy tuin Lrj rd gh

lhfer jgsx tks tuin esa fLFkr leLr ,Q0,y0 5 ],Q0,y0 6]6&,] ,Q0,y0 7]7&,] 7 ch
rFkk 7 lh vuqKkfi;ksa dks fons'kh efnjk ,oa fc;j rFkk tuin ds leLr ns'kh 'kjkc ds
vuqKkfi;ksa dks de rhozr okyh je ,oa fc;j dh vkiwfrZ
djsxk A Mªk¶V fc;j dh vkiwfrZ dsoy ,Q0,y0 6] ,Q0,y0 6&, ,Q0,y0 7 ] ,Q0,y0
7&,] 7&ch] rFkk 7&lh vuqKkfi;ksa dks gh dh tk;sxh A

10- ,Q0,y0 2 rFkk ,Q0,y0 2&ch vuqKkiu gsrq fuEufyf[kr vuqKkiu& 'kqYd ns;
gksxk A

Øekad tuin dh fons'kh efnjk ,Q0,y0 ,Q0,y02 dk ,Q0,y0 2&ch

5 dk dqy vuqKkiu 'kqDy vuqKkiu 'kqYd dk vuqKkiu 'kqYd

1 2 3 4

1- :0 4]00]00]000 ls vf/kd 8]00]000@& 3]00]000@&

2- :0 1]00]00]000 ls ysdj 5]00]000@& 2]00]000@&
:0 4]00]00]000 rd
3- :0 1]00]00]000 ls de 3]00]000@& 1]00]000@&
 11- ,Q0,y0 2 vuqKkiuksa ls fons'kh efnjk ] de 'kfDr okyh je rFkk fc;j dh
fudklh gsrq ,oa ,Q0,y0 2&ch vuqKkiuksa ls dsoy fc;j dh fudklh gsrq ,Q0,y0 36 ikl
fuxZr djus dh O;oLFkk dks lekIr djds mlds LFkkiuk ij ikl cqd ds vUrxZr fudklh fn;s
tkus dh O;oLFkk dh xbZ gS A ftyk vkcdkjh vf/kdkjh izR;sd ,Q0,y0 5 ] ,Q0,y0 6]
6&,] ,Q0,y0 7]7&,] 7&ch]] 7&lh rFkk ns'kh 'kjkc ds

vuqKkfi;ksa dks ,d&,d fons'kh efnjk ds ifjogu gsrq ikl cqd fuxZr djsaxsA ikl&cqd ds eq[; i`"B ij mDr
nqdku dk uke ,oa irk vafdr gksxk ] ftlds i{k esa ;g ikl cqd fuxZr dh xbZ gS A ikl cqd ds izFke i`"B
ij ftyk vkcdkjh vf/kdkjh }kjk bl vk'k; dk izek.k&i= vafdr fd;k tk;sxk fd ikl&cqd esa dqy fdrus
i`"B gSa A ikl&cqd ds leLr i`"B Øekafdr gksaxs] ,oa ikl&cqd ds izFke i`"B ds vfrfjDr vU; i`"Bksa ij
fuEukafdr LrEHk vafdr gksaxs %&

fudklh efnjk dk czk.M cSp efnjk ¼fLizVl½ dh ek=k fc;j dh ek=k

dh frfFk izdkj dk uke ua0 ¼ isfV;ksa esa ½ ¼ isfV;ksa esa½

750 ,e0 375 ,e0 180 ,e0 750 ,e 325,e0

,y0 dh ,y0 ds ,y0ds ,y0dh ,y0ds
cksrysa v)s ikSos cksrysa v)s

1 2 3 4 5 6 7 8 9

Mªk¶V fc;j fudklh ifjogu ds fy, ifjogudrkZ vuqKkih vFkok vf/kd`r

dUVsuj esa dk le; fn;k x;k le; dk uke foØsrk ds gLrk{kj

10 11 12 13 14

12-- ikl&cqd ij dsoy vuqKkih vFkok ftyk vkdkjh vf/kdkjh }kjk vuqeksfnr foØsrk gh gLrk{kj
djsxk ] ftuds gLrk{kj ds uewus ftyk vkcdkjh vf/kdkjh ds ikl lqjf{kr jgsx
a sA

13- ,Q0,y02@,Q0,y 2&ch vuqKkih ds fy;s ;g vfuok;Z gksxk fd og vius vuqKkfir ifjlj ls
csph tkus okyh leLr efnjk dk uke rFkk mlds ewY; dh ,d lwph pktZ ds mi vkcdkjh vk;qDr ds ikl Hkstsa
] vkSj fcuk vkcdkjh vk;qDr dh vuqefr ds foRrh; o"kZ esa vifjgk;Z [Link] dks NksM+dj mDr ewY; esa dksbZ
ifjorZru ugha djsaxs A

14- vuqKkih ds fy, vfuok;Z gksxk fd og mijksDr czk.M fyLV rFkk jsV fyLV vius vuqKkfir
ifjlj ij bl izdkj iznf'kZr djsa fd izR;sd xzkgd mls ns[k lds A vuqKkih dks fcuk vkcdkjh vk;qDr dh iwoZ
vuqefr ds mDr jsV fyLV ea dksbZ Qsj & cny djus dk vf/kdkj ugha gksxk A
 15- ftl tuin esa dksbZ ,Q0,y0 5 vuqKkih fons'kh efnjk Fkksd fcØh dk vuqKkiu ,Q0,y0 2 u
ysuk pkgs ] rks ml tuin ds ,Q0,y0 5 vuqKkih dks mi vkcdkjh vkq;Dr ] izHkkj ds }kjk pktZ ds fdlh Hkh
tuin ds ,Q0,y0 2 vuqKkiu ls fons'kh efnjk dh fudklh dh lqfo/kk ns nh tk;sxh A

16- mi vkcdkjh vk;qDr] izHkkj dks vf/kdkj gksxk ] fd og tuin ds ,Q0,y0 2 vuqKkiu vFkok
pktZ ds ,Q0,y0 2 vuqKkiuksa esa efnjk dh fdlh czk.M dh vuqiYc/krk ij ml czk.M dh vkiwfrZ vU; pktZ
vFkok fMfLVyjh ls djk ldsaxsaA

17- ,Q0,y0 2 rFkk ,Q0,y0 2&ch vuqKkiuksa ds uohu izk:i layXu gSa ] d`i;k o"kZ 1993&94 ds
fy;s fuxZr fd;s tkus okys leLr ykblsal u;s izk:i esa gh fuxZr djus dk d"V djsa A

18- ;fn fdlh dkj.k ls fdlh tuin esa ,Q0,y0 2 @,Q0,y0 2&ch vuqKkiu ds O;oLFkkiu esa
foyEc gksrk gS ] rks mi vkcdkjh vk;qDr ml tuin ds ,Q0,y0 5 ] ,Q0,y0 6] 6]&,] ,Q0,y0 7] 7&,]
7&ch] 7&lh rFkk ns'kh 'kjkc ds vuqKkfi;ksa dks vius pktZ ds fdlh vU; tuin ls fons'kh efnjk @fc;j ysus
dh LFkk;h vuqefr ns nsxsa ] tks mDr tuin esa ,Q0,y0 2@,Q0,y0 2&ch vuqKkiu fuxZr gksrs gh Lor%
lekIr gks tk;sxh A

402. Licence in Form F.L.4 has been discontinued.

¼2½ fons'kh efnjk ds fjVsy ykblsal

403- ¼A) ckj ykblsalksa ,Q ,y 6 ,oa ,Q ,y 7 dh Lohd`fr & ckj vuqKkiu eq[;r% i;ZVdksa
@;kf=;ksa dks gksVykssa @ jsLVzksjsUV esa e|iku dh lqfo/kk gsrq iznku fd;s tkrs gSA vr% i;ZVu ,oa vkS|ksxhdj.k
dh n`f"V ls [Link] LFkkuksa ds fy, ckj vuqKkiuksa ds l`tu @iquZO;oLFkkiuk dh vko';drk gS A ckj
vuqKkiu ds l`tu@ iquZO;oLFkkiuk dh laLrqfr djus ds iwoZ bl ckr dk /;ku j[kk tkuk vko';d gS fd
blls vkcdkjh jktLo izHkkfor u gksus ikos rFkk dkuwu ,oa 'kkfUr O;oLFkk dh fLFkfr dk mYya?ku u gks A ftl
gksVy @ jsLVªksjsUV fo'ks"k ds fy, gksVy & ckj vuqKkiuksa dh laLrqfr dh tk; mlds laca/k esa ;g Hkyh izdkj
ijh{k.k dj fy;k tk; fd lacaf/kr gksVy jsLVzªksjsaV esa ckj vuqkkiu dh lHkh vgZrk;sa miyC/k gksa rFkk gksVy @
jsLVªksjsUV dk vuqKkih vkcdkjh fu;eksa ds vuqlkj vU;Fkk vuqi;qDr u gks A

mijksDr ds ifjizs{; esa 'kklu }kjk [Link]; fy;k x;k gS fd fQygky 'kklu Lrj ij dsoy rhu] pkj
o ikWap rkjk [Link] ds gksVy @ jsLVªksjsUV vFkok mPp [Link] ds gksVy jsLVªksjsUV ds laca/k esa izR;sd tuin esa
eaMyk;qdr dh v/;{krk esa fuEufyf[kr lnL;ksa dh lfefr xfBr dj mldh laLrqfr izkIr dj [Link]; fy;k
tk;s %&

¼1½ lacaf/kr eMy ds eaMyk;qDr & v/;{k

¼2½ lacaf/kr ftys esa ftykf/kdkjh & la;kstd
¼3½ lacaf/kr ftys ds iqfyl v/kh{kd @ofj"B iqfyl v/kh{kd & lnL;
¼4½ lacaf/kr pktZ ds mi vkcdkjh vk;qDr & lnL;
¼5½ i;ZVu foHkkx dk {ks=h; vf/kdkjh & lnL;

403- (B) ,Q0,y0 6 o ,Q0 ,y0 7 vuqKkih dh e`R;q dh n'kk esa mls oS/kkfud mRrjkf/kdkfj;ksa ¼
e`rd dh iRuh ] iq=] ekrk] firk rFkk vfookfgr iq=h ½ }kjk vkosnu fd;s tkus ij ] ;fn os vU;Fkk vuqi;qDr
u gksa rks muds uke iwoZ esa Lohd`r ,Q ,Q 6 o ,Q ,y 7 vuqKkiuksa dk fu;ekuqlkj E;qVs'ku dj fd;k tk;
A
 gksVy fo'ks"k ds Ø;&foØ; rFkk izcU/k o LokfeRo ifjorZu dh n'kk esa gksVy ds uke iwoZ esa Lohd`r
,Q ,y 6 o ,Q ,y 7 vuqKkiuksa dks ml u;s v/;kfl;ksa ] ;fn os vU;Fkk vuqi;qDr u gksa ] rks muds uke
E;wVs'ku dj fn;k tk; A

404 Grant of licence in Form FL 8 has been discontinued with effect from April
1 , 1949 under orders of Government .

405- lsok fuo`Rr lSfudksa dks osyQs;j ,slksfl,'ku }kjk lapkfyr ^^xksYMsu fQ'k dSUVhuksa ** dks ,Q
,y 9 rFkk ,Q ,y 9&, vuqKkiu miyC/k djkus ds mn~ns'; ls 'kklu us ;g [Link]; fy;k gS fd Hkkjrh; lsuk
ds lsUVªy dek.M ,oa vU; {ks=h; eq[;ky;ksa dek.M dh laLrqfr ij lsok&fuo`Rr lSfudksa ds dY;k.k laxBuksa
}kjk lapkfyr xksYMsu fQ'k dSUVhu** dks Hkkjrh; fufeZr fons'kh efnjk rFkk je dh fcØh gsrq ,Q0,y0 9 rFkk
,Q0 ,y0&9 ¼,½ vuq'kklu fuEufyf[kr 'krksaZ ij ftykf/kdkfj;ksa }kjk vkcdkjh vk;qdr dh iwoZ vuqefr ls
Lohd`r fd;k tk ldrk
gS %&
¼1½ dsoy ,sls tuin tgkWa ij Hkkjrh; lsok ds fdlh bZdkbZ dh dSUVhu ugha
gS dsoy ogkWa ij lsok&fuo~Rr lSfudksa dh osyQs;j ,slksfl,'ku }kjk pyk;h tk jgh ^^ xksYMsu fQ'k dSUVhu **
dks mijksDr vuqKkiu fn;s tkus ij fopkj fd;k tk;s A

¼2½ bl gsrq vuqKkiu izkFkZuk&i= ij lEc) lsuk ds eq[;ky; ls

laLrqfr ds lkFk&lkFk ;g Hkh lwpuk izkIr dh tk;s fd lEcfU/kr tuin esa dqy fdrus HkwriwoZ lSfud gSa A ftUgsa
fons'kh efnjk rFkk je dk Ø; Lohd`r
gS A fu/kkZfjr dksVs ds vuqlkj izkjaHk esa dqy HkwriwoZ lSfudksa ds cus dkMZ
dh la[;k ds 50% rd ds fy, fons'kh efnjk vFkok je vkiwfrZ dk dksVk
vuqKkiu ds lkFk lqfuf'pr fd;k tk;s A

¼3½ laLrqfr djus okys lEc) lSfud dk;kZy; dh ;g ftEesnkjh gksxh

fd ^^xksYMsu fQl dSUVhu** ftUgsa vuqKkiu Lohd`r fd;k tk jgk gS muds
}kjk efnjk foØ; fu;ekuqlkj fd;k tk;s A

¼4½ vfHkdj dh njsa 'kklu }kjk le;≤ ij lSfudksa dh dSUVhu ds fy,

tks fu/kkZfjr dh tk;saxh og ^^xksYMsu fQl dSUVhu ** ij Hkh ykxw gksaxh A

¼5½ ,slh lsuk dSUVhu tgkWa ls lEcfU/kr HkwriwoZ lSfud iwoZ esa efnjk
izkIr dj jgs Fks mu dSUVhu ds efnjk vkoaVu rn~uqlkj Lohd`r dksVs ds vuqikr esa
deh dj nh tk;sxh A

406. Foreign Liquor shops under the fixed fee system - The fixed fee system is
applied to the following classes on licences for the vend of foreign liquor :
(a) Auctioner's licence in Form F.L. 10;
(b) Occasional licence in Form F.L. 11;
(c) Cinema and theatre bar licence in Form F.L. 12 :
(d) Licence for sale of rectified spirit by cheemists in Form F.L. 14;

Licence for sale of medicated wines in Form F.L.15 ;

 Licences are granted by the Collector in all cases except cinema and theatre bar
licence which should be granted with the previous sanction of the Excise
Commissioner. The full prescribed fees should be levied in advance. But in the
case of new licences granted during the course of a year the fees may be reduced
by the Excise Commissioner, having regard to the portion of the period of
currency of the licence whcih has already elapsed.

NOTE:- Grant of cinema and theatre bar licence in Form F.L.-12 has been discontinued with
effect from April 1 , 1947.

406-A THE UTTAR PRADESH FOREIGN LIQUOR BONDED WAREHOUSE

RULES, 1983

( As Amended From Time to Time )

1- Short title and Commencement - (i) These rulses may be called the Uttar
Pradesh Foreign Liquor Bonded Warehouse Rules , 1993.

(ii) They shall come into forece with effect from April 1, 1993.

2. Definitions - In these Rules unless there is anything repugnant in the subject or

context-

(i) " The Act" means the U.P. Excise Act, 1910. (U.P. Act No. IV of 1910 ).

(ii) " Bonded Warehouse " means a warehouse licenced by the Excise
Commissioner, Uttar Pradesh under section 18 (d) of the Act for the receipt and
storage under bond of bottled foreign liquor of Indian manufacture, transported or
imported into Uttar pradesh from any place within the indian Union as approved
by the Government of Uttar Pradesh for its transport and sale within Uttar pradesh
to wholesale vendors of foreign liquor.

(iii) " District Excise Officer" means an officer of the Excise Department not
below the rank of an Assistant Excise Commissioner or an officer of the Land
Revenue Department not below the rank of Sub-Divisional Magistrate, duly
appointed and invested with the powers contained u/s 10 (2) (b) of the U.P. Excise
Act, 1910.

(iv) The expression import and Transport have the meaning as are assigned to
them in section 3 (17) and 3 (19) of the Act.

(v) Licensee- means a person or a firm or a company which is a manufacture

of foreign liquor to whom a licence has been granted for establishing and running
a Bonded Warehouse.
 (vi) " Officer Incharge" - means an officer of the Excise Department to
supervise work in the Bonded Warehosue.
(vii) Foreign liquor for the purpose of those rules shall mean-

(a) Spirit made in India and sophisticated or coloured so as to resemble in

flavour or colour liquor imported into India.
(b) Beer Brewed in India ; and
 (c) Wines and liquors made in India.
(viii)State means State of Uttar Pradesh.
(ix) Excise Commissioner - means the Officer appointed by
the State Government under section 10 sub section 2
clause (a)

3. Grant of licence - The licence to establish or licence a Bonded Warehouse of

foreign liquor shall be granted by the Excise Commissioner, U.P. subject to the
conditions and restrictions as laid down under these rules.

4. (i) The application for the grant of licence shall be made in

writing in form BWFL-I and the licence shall be granted in Form
BWFL-2 or BWFL-2B. The Excise Commissioner may grant the licence in
BWFL-2 subject to deposit of the security fo Rs. one lakh and in case of
BWL-2B licence security of Rs. 15000/- (Rs. Fifteen thousand ) for the
fulfilment of all the conditions of licence , and execution of a bond in Form
BWFL-3 for such amount as may be fixed by Excise Commissioner.

(ii) The security shall be furnished in cash or in interest bearing securities ,

Government Promissory notes, National Savings Certificates, Post Office Saving , Bank
Pass Book or Post Office Cash Certificate or in Fixed Deposit Receipts of the State Bank
of India or in any other scheduled Bank duly pledged to the Excise Commissioner.

(iii) The licence to establish and run a Bonded Warehouse of foreign liquor
shall be granted to a person or a firm or a Company who is a manufacturer of foreign
liquor.

5. Period of licence - The licence may be granted or renewed on the payment of

Rs. 6,00,000/- ( Rs. Six lakh ) as licence fees for IMFL & Beer and for Beer only Rs.
5,00,000/- ( Rs. Five lakh ) , the period not exceeding one year and ending on the 31st
March following the date of grant.

6. Foreign liquor may be obtained in bond without payment of duty from any
distillery or bonded warehouse in uttar pradesh or outside on a permit issued by the
Excise Commissioner under following rules.
 7. Import of Foreign liquor into bonded warehouse - The import of foreign
liquor in bond shall be governed by the rules given in paragraph 609 to 613 of the Excise
Manual, Uttar Pradesh , Volume 1.

8. Transport of foreign liquor - Transport of foreign liquor manufactured at a

distillery within the State shall be governed by rules relating to issues from distilleries.

9. No liquor shall be received in the bonded warehouse unlsess accompained by a

pass from the Officer Incharge of the distillery or Bonded Warehouse from which it has
been imported or transported.

[Link] on arrival of a Bonded Warehouse the Officer Incharge shall be

informed and consignement shall not be opened until the same has been examined and
verified with the pass by the Officer Incharge who shall also note the result in the
Register maintained for the purpose and also on the pass covering the consignment. One
copy of the pass with initial of the Officer incharge shall be immediately returned to the
officer, who issued the pass , and the second copy with entries thereon shall be kept for
record.

11. Loss in transit or storage- no allowance shall be given for the destruction
loss or damage by fire,accident,theft or any other cause whatsoever occuring to any
foreign liquor stored in bonded warehouse or during its trasit to the Bonded Warehouse.
the losses in transit or storage shall be issue from the Bonded ware house and duty will
be payable accordingly.

12. Unless the Excise Commissioner shall give special order to the contrary all
liquor shall be stored in the Bonded Warehouse in sealed bottles.

13. Issue- No liquor shall be removed from the bonded Ware house unlesss the
duty has been paid on it at the prescribed or a bond has been excuted for payment of the
same by the license.

14. (i) foreign liquor may be issued in bond to any other Bonded Warehouse in
the state in accordance with the rules governing the trandport of foreign liquor.

(ii) Issues from the Bonded Warehouse on payment of duty shall be made
only to the wholesle vendors of foreign liquor of the state. An account of issues of liquor
from the Bonded Warehouse shall be maintained in Register form BWFL-6. All issues
shall be made only on application accompanied with Treasury challan evidencing
payment of prescribed duty by the licensee. the application shall be in form B.W.F.L.5.

(iii) No liquor shall be removed from the Warehouse untill it has been
checked by the officer Incharge and a pass in form B.W.F.L . 7 has been granted by
him. the pass shall be prpared in triplicate one copy of the permit shall be made over to
the wholesale vendor of the foreign liquor ,second copy shall be forwarded to the
district Excise Officer of the district where wholesale shop is situated and the third copy
shall be kept for record.

15.(i) The licensee shall provide building and all articles connected with the
supply, storage, handling and issue of foreign liquor in the bonded warehouse. The
premises of Bonded Warehouse shall be approved by the Collector of the district in
which it is situated.

(ii) Building of the Bonded Warehouse- The building or rooms of the Bonded
Warehouse shall be constructed mesonry or brick work. The windows of the building or
rooms shall be fitted with malleable ironbars not less than 20 millimeters in thickness and
not more than 110 millimeters apart and fixed in the masonry or brickwork to depth of
atleast 50 millimeters at each end. On the inside of each window, there shall be securely
fastened to the bars a stout wirenetting the appertures in which shall not exceed 25
millimeters in diameter. There shall be only one entrance to the building or main room of
the warehouse and to each store room respectively which must open into the warehouse
enclosrue, and the door of each shall be secured by an excise lock :

Provided that the Excise Commissioner may, in special cases relax any of the
requirements laid down in this rule on such conditions and to such extend as he may
specify.

16. House of Attendance - The hours of attendance of the Officer Incharge

deputed to look after the work of a Bonded warehouse shall be fixed by the Deputy /
Assistant Excise Commissioner of the charge.

17. Control of the Bonded Warehouse - (i) The Bonded Warehouse shall be
opened only for the entrance and exit of persons who have business inside them. No one
except Officers of the Excise Department, Superior Officers of the land Revenue
Department Licensee, his Agents or servants shall be allowed to enter the Bonded
Warehouse.

(ii) The licensee unless personally supervises shall be bound to appoint a

competent person as his Agent, whose appointment shall be subject to the approval of
Deputy/ Assistant Excise Commissioner of the Charge.

(iii) The licensee shall furnish to the Officer Incharge a list containing the names
of Agent and all the employees whose duties require them to enter the Bonded
Warehouse.

(iv) The Officer Incharge shall maintain a list in Form B.W.F.L. 5 containing the
particulars of all employees in the warehouse as furnished by the licensee and shall
forward a copy thereof to the Deputy / Assistant Excise Commissioner of the charge and
the licensee shall not employ on such duty persons to whom the Deputy / Assistant
Excise Commissioner of the charge objects.
 (v) All persons entering the Bonded Warehouse shall be under the orders of the
Officer- Incharge in respect of their conduct and proceedings within the warehouse and
shall be liable to search on there quitting the premises at the discretion of the Officer
Incharge .

(vi) If it comes to the knowledge of a licensee that any person employed by him
has committed any such breach of the provisions of the Act, and the Rules made
thereunder or of the engagements entered into by him, it shall be his duty to report the
matter to the Deputy / Assistant Excise Commissioner and to comply with the directions
of the latter Officer regarding the continued employment of such person.

(vii) The Officer Incharge of a Bonded Warehouse may reject and exclude from
the premises any person who has committed or is about to commit any breach of the
provisions of the Act and the rules made thereunder or who is intoxicated or disorderly.
All actions under this rule shall forthwith the recorded by him in writing in his official
diary for the information of his superiors.

(viii) The licensee shall be bound by all the general rules for the management of
the Bonded Warehouse for the issue of foreign liquor therefrom which may already be
infforme or which may hereafter by prescribed under the existing excse laws or under any
law which may hereafter by enacted and by all special orders issued by the Excise
Commissioner with regard to individual Bonded Warehouse, and shall cause all persons
employed by them in the storage, issued etc. of liquor to obey all such rules.

18. If the licensee or his Agent infringes or abets the infringement of any of the
conditions of the licence the Excise Commissioner may revoke and determine the licence
and forfeit to Government the whole or any part of the Security deposit.

19. Stock taking and wastage- On the last working day of every
month after all the transactions for that day are made, the Officer Incharge
shall take the stock of the foreign liquor stored in the Bonded Warehouse
and enter into the prescirbed registers in Form B.W.F.L.9. A copy of the
monthly abstract of Warehouse ledger in respect of transactions in the
Bonded Warehouse shall be submitted to the Deputy/ Assistant Excise
Commissioner of the charge on the first day of every month in Form
B.W.F.L.10.
[Link] licensee shall also prepare an exhaustive list of all the brands and the rates
to be charged for sale to wholesalers (F.L.2 licensees) and shall furnish a copy of the list
o brands and the rate chart to the Excise Commissioner before the commencement of the
Excise [Link] change in price shall be allowed during the year unless especially
permitted by the Excise Commissioner.

SECTION XXXV1-DENATURED SPIRIT

 407. No denatured spirit in excess of limit of retail sale be imported exported or
transported except under a pass as provided for in sections 15 and 16 of the Act.

408. Denatured spirit governed by special rules- Denatured spirit though

classed as foreign liquor is governed by special [Link]
are three varieties of denatured spirit at present permitted for use in Uttar pradesh. A full
description of the process of denaturation is given in rules on the subject in part II of this
[Link] ordinary variety for general use commonly Known as methylated spirit is so
called from the fact that originally spirit was denatured by the addition of methyl alcohol
[Link] variety alone may be imported transported or exported for sale or private use
and the rules in part II about dentured spirit refer to this variety only. The two special
varieties are intended only for use in the manufacture of shop.

409. In the case of grant of a new licence in any of the Forms F.L.16 or F.L.17 or
whenever an existing licence any of these categories is vacated (Including the cases of
mutation of names)and is continuance and settlement with some other party is considered
necessary ,he case should be first referred to the State Government,with full justification
for the same for their [Link] receipt of Government's approval further action may
be taken for the selection of the personnel of the said licences strictly in accordance with
the rules on the subject:

Provided that in the case of grant of a new licence in Forms F.L.16

and F.L.17 in a 'wet' district and provided the particular case as within the
number of licence of that category allotted for the district the Excise
Commissioner may sanction the grany without reference to the Government.
The collector may take further necessary action in the matter.
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