Punjab Excise Fiscal Orders , 1932 — The Punjab Excise Act, 1914(Bare Act )

Punjab Excise Fiscal Orders , 1932 Published vide Punjab Government Notification No . 5998 , dated the 12th November , 1932 [1 . The following shall be the 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 , to be increased or reduced in proportion , as the strength of liquor or spirit , exceeds or is less than London Proof : -] [(i) On Country Liquor of following types:- (a) Plain or spiced of 50 degree proof strength and (b) Rum/Gin/Whisky of 65 degree proof strength and 75 degree proof strength to be supplied out of Punjab Medium Liquor quota , -the rate of duty shall be Rs . 35/ -per PL payable at the time of issuance of permit for the transportation of country liquor from a distillery by L-13 licensee or when imported into Punjab from any State or Union Territory in India . (ii) Indian Made Foreign Liquor of any degree including Indian made Rum , when issued to troops or to the Border Security Force through the Canteen Stores Department (India) or the Border Security Force Headquarters , Jalandhar Cantonment , as the case may be , the rate of excise duty shall be charged on the basis of EDP as detailed below:- This duty shall be payable at the time of issuance of permit for the transportation of IMFL from a Distillery/Bottling Plant by L-1 licensee or when imported into Punjab from any State or Union Territory in India . (iii) On conversion of quota of PML to IMFL , the sum of excise duty payable on PML at L-14 A stage and half of excise duty leviable at L-1 stage on the converted brands of IMFL , shall be payable by L-2 licensees a