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THE BOMBAY FOREIGN LIQUOR AND RECTIFIED SPIRIT (TRANSPORT FEES) RULES, 1954

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G..N.R.D. NO. F.L.R. 1353, dated 1st January, 1954

  1. Amended by G.N.R.D. No. F.L.R.. 1353/9503, (B.G.Pt. IV-B.p. 1648), dated 27th August, 1955
  2. Amended by G.N.II.D. No. BPA 2082/6/PRO-2,(M.G. Pt. IV-B. p. 377), dated 30th April, 1956
  3. Amended by G.N.R.D. No. F.L.R. 1060/4250-III,(M.G.Pt. IV-B.p. 1491), dated 3rd April, 1962
  4. Amended by G.N.R.D. No. MIS 1561/33915-N,(B.G.Pt. IV-B.p. 2446), dated 14th July, 1962
  5. Amended by Corrig. R.D. No. F.L.R. 1561/33915,(M.G.Pt. IV-B.p. 172), dated 22nd January, 1963
  6. Amended by G.N.II..D. No. F.I.R. 482/PRO-2,(M.G. Pt. IV-B. p. 259), dated 13th March, 1982
  7. Amended by G.N.II.D.O.. No. BPA 1986/77(IV) PRO-2,(M.G.Pt. IV-B.p. 1178), dated 14th January, 1987
  8. Amended by G.N.II.D. No. BPA 1090/III-PRO-3,(M.G. Pt. IV-B.p. 2853), dated 1st December, 1990
  9. Amended by G.N.II.D. No. BPA. 1090/3014-IV-PRO,(M.G. Pt. IV-B.p. (Extra ordinary 417), dated 21st June, 1992
  10. Amended by G.N.H.D,. BPA. 1097/13/1/EXC-3 (M.G. Pt. IV-B, p), dated 30th April, 1997
  11. Amended by G.N.H.D., MIS. 1100/CR-28/1/EXC-3,(M.G. Pt. IV-B, p 360), dated 28th March, 2001
  12. Amended by G.N.H.D., BWR. 1105/CR-21/1/EXC-3,(M.G. Pt. IV-B, p 1150), dated 16th December, 2005
  13. Amended by G.N`.H.D., BWR 1105/CR-9(5)-EXC-3, (M.G. Pt. IV-B, p 1519), dated 9th October, 2006
  14. Amended by G.N.H.D., BWR 1105/CR-9(5)-EXC-3,(M.G. Pt. IV-B, p 1916- 1917), dated 7th December, 2006
  15. Amended by G.N.H.D., MIS 1107/CR-33(1)-EXC-3,(M.G. Pt. IV- B, p 1219-1220), dated 10th July, 2007
  16. Amended by G.N.H.D., MIS 1107/CR-33(1)-EXC-3,(M.G. Pt. IV-B, p), dated 12th November, 2007
  17. Amended by G.N.H.D., BPA 1108/CR-23(1)-EXC-3,(M.G. Pt. IV-B, p 837), dated 4th August, 2008
  18. Amended by G.N.H.D., MIS 0509/CR-150/EXC-3,(M.G. Pt. IV- B, p), dated 26th June, 2009
  19. Amended by G.N.H.D., BWR 0509/IMP/CR-143/EXC-3,(M.G. Pt. IV-B, p), dated 22nd July, 2009
  20. Amended by G.N.H.D., MIS 0211/333/CR-76(4)EXC-3,(M.G. Pt. IV-B, p 20-21), dated 30th March, 2011
  21. MIS-0119/C.R. 21/EXC-2, dated 13th September, 2019
  22. FLR 0620/ C.R 90/EXC-2, dated 6th November, 2020
  23. MIS.1021/C.R. 185/EXC-2, dated 18th November, 2021

Whereas the Government of Bombay considers that the rules hereinafter appearing should be brought into force at once :

Now, therefore, in exercise of powers conferred by clause (b), (f) and (u) of subsection (2) 143 of the Bombay Prohibition Act, 1949 (Bom. XXV of 1949), and in supersession of Govern- ment Notification in the Revenue Department, No. 10484/45 (a), dated the 28th March 1950 and No. 5888/51, dated the 1st April, 1953, the Government of Bombay is pleased to make the following Rules, namely :

1 Short title शीर्षक.[View all order & notifications]

(1)

These Rules may be called the Bombay Foreign liquor and Rectified Spirit (Trans- port) Fees Rules, 1954.

(2)

They shall come into force at once.


2 Definitions व्याख्या.[View all order & notifications]

In these Rules, unless there is anything repugnant in the subject or context,

(1)

“Act” means the Bombay Prohibition Act, 1949;


1 [(2)

“rectified spirit” means rectified Act, 1949;

(i)  duty leviable under the Indian Tariff Act, 1934, or the Sea Customs Act, 1878, or

2[(ii) the excise or countervailing duty under the Act has been paid includes absolute alcohol on which such duty has been paid,];]

 

3 [(3)

the expressions ‘foreign liquor’, ‘spirits’, ‘wines’, ‘fermented liquors’ and ‘mild liquor’ shall have the meanings respectively assigned to them in the Bombay Foreign Liquor Rules, 1953.].

 

3 Requirement of Transport Pass for Rectified spirit or Foreign liquor शुद्ध मद्यार्क किंवा विदेशी मद्यासाठी वाहतूक पासची आवश्यकता.[View all order & notifications]

No rectified spirit or foreign liquor

(a)

 brought into any Port or Land Customs Station in the State of Bombay;

(b)

brought to the boundary of the State of Bombay for import into any port of the State of Bombay from any other part of India; or

(c)

manufactured or stored at any distillery, brewery, bonded warehouse, bonded laboratory, bonded spirit factory, bonded manufactory, in the State of Bombay; shall be transported from such Port, Land Customs Station, Boundary, Distillery, Brewery, Bounded Warehouse, Bonded Laboratory, Bonded Spirit Factory, or Bonded Manufactory, as the case may be to the transporter’s premises in the State of Bombay, except under a pass granted by an officer authorised under section 28 of the said Act.

4 transport fee, and special fee for Transport Pass परिवहन पाससाठी वाहतूक शुल्क आणि विशेष शुल्क.[View all order & notifications]

The pass referred to in rule 3 shall not, 7,8[except as otherwise provided for in rule 5,] be granted unless (i) transport fee, and (ii)special fee at the following rates are paid to Government by the transporter in addition to any Custom or Excise duties leviable thereon.

4 [(1)

Rates of transport fee—

5[(a) When the liquor to be transported is in bottles

6[(i)  Rs. 2.00 per litre of spirits,]

(ii) 60 Paise per proof litre of alcohol contents in rectified spirit.

(iii) 25 Paise per litre of wines,

(iv) 1 [25 Paise per litre4 (of fermented liquors and mild liquors)

(b) When the Liquor to be transported is in the wood.

(i) 22nP per proof litre of spirits of rectified spirit.

(ii) 8nP per litre of wines.

(iii) 4nP per litre3 (of fermented liquors and mild liquors)

“(aa) When the liquor is transported in bottles after removal from the customs frontier or customs bond,—

(i) Rs. 30.00 per bulk litre for spirits,

(ii) Rs. 20.00 per bulk litre for fermented and mild beer or liquors,

(iii) Rs. 10.00 per bulk litre for Wines.”;

(2)

  [(Rates of special fee—

(i)  6, 9, 10, 13, 15[(300 150 per cent of the manufacturing cost or Rs. 450.00 per bulk litre, whichever is higher, for the Spirits.)]

(ii) 14[(a) maximum retail price                                Rs. 400 per bulk litre. upto Rs. 900.00

(b) maximum retail price                                   Rs. 300 per bulk litre. from Rs. 901.00 to Rs. 6000.00

(c) maximum retail price                                   5 per cent of maximum

above Rs. 6000.00                                            retail price, for the wines}

15[(iii)(a) 150  175 per cent of the manufacturing cost or Rs. 33.00  42.00 per bulk litre, whichever is higher, for mild beer, having alcoholic strength exeeding 8.75 proof spirit.]

(b) 175  235 per cent of the manufacturing cost or Rs. 42.00  80.00 per bulk litre, whichever higher, for fermented beer having alcoholic strength exceding 8.75 proof spirit.]

(iv) (a) Rs. 10.00 per bulk litre of Rectified Spirit transported within the State for other than manufacture of potable liquors.

(b) Rs. 200.00 per bulk litre of rectified spirit imported for other than manufacture of potable liquors.)}

11, 12 [*]

7, 8 [5. Rule 4, in so far as it relates to the payment of the special fee, shall not be applicable to the transporter 5[transporting Indian-made Foreign Liquor] who holds an ordinary trade and import licence for the import and sale of foreign liquor under the Bombay Foreign Liquor Rules, 1953.]

 

Rules NO