Bare Act Search Results

Customs Tariff Act 1975 Chapter 22

Title: Beverages, Spirits and Vinegar

State: Central

Year: 1975

.....--- Synthetic vinegar 1 30% - 2209 00 90 --- Other 1 30% - ________________________ 1. Substituted for the words "heading 2851" by The Finance Act, 2006, w.e.f. 1.1.2007. 2. Substituted by The Finance Act, 2006, w.e.f. 1.1.2007 for the following:- " 2208 40 - Rum and tafia : -- - - - --- In containers holding 2 l or less : - - - 2208 40 11 ---- Rum l 150% - 2208 40 12 ---- Tafia l 150% - - --- Other - - - 2208 40 91 ---- Rum l 150% - 2208 40 92 ---- Tafia - - -" 3. Substituted by the Finance Act, 2007. 4. Substituted by Notification No. 81/2007 dated 03.07.2007, w.e.f. 03.07.2007

The Mizoram Liquor Total Prohibition (Amendment) Act, 2007. Complete Act

State: Mizoram

Year: 2007

.....further amend the Mizoram Liquor Total Prohibition Act, 1995(Act no. 10 of 1995) (hereinafter referred to as the principal Act) and to regulate manufacture, sale, possession and consumption of wine in Mizoram in relaxation of the provisions of the Principal Act, and for matters connected thereto. It is enacted by the Legislative Assembly of the State of Mizoram in the Fifty eighth year of the Republic of India as follows:- 1. Short title, extent and commencement (1) This Bill may be called the Mizoram Liquor Total Prohibition (Amendment) Act, 2007 (2) It shall have the like extent as the Principal Act. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. Amendment of subsection (1) of section 2 (1) In the principal Act, in sub-section (I) of section 2 after clause (g), the following clauses shall be inserted, namely- "(ga) 'grape' means fruit of Vitis vinifera; (gb) 'guava' means fruit of psidium guhva;" (2) In the principal Act, in sub-section (1) of section 2 after clause (j) the following proviso shall be inserted, namely- "Provided that it shall not include wine made from grapes and.....

Customs Tariff (Amendment) Act, 2003 Chapter XXII

Title: Beverages, Spirits and Vinegar

State: Central

Year: 2003

CHAPTER 22 Beverages, spirits and vinegar NOTES 1. This Chapter does not cover: (a) products falling thereunder (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103); (b) sea water (heading 2501); (c) distilled or conductivity water or water of similar purity (heading 2851); (d) acetic acid of concentration exceeding 10 % by weight of acetic acid (heading 2915); (e) medicaments of heading 3003 or 3004; or (f) perfumery or toilet preparations (Chapter 33). 2. For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20 C. 3. For the purposes of heading 2202, the term "nonalcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate. SUB-HEADING NOTE For the purposes of sub-heading 2204 10, the expression "sparkling wine" means wine which, when kept at a temperature of 20C in closed containers, has an excess pressure of not less than 3 bars. Tariff Item

The Delhi Excise Act, 2009 Complete Act

State: Delhi

Year: 2009

.....that labelling of bottles or unit packages, in ported into India or into Delhi, to comply with statutory requirements shall not be construed as manufacture; (50) "manufacturer" mean any person who manufactures intoxicants and includes a manufacturer of alcohol subject to excise duty under the Central Excise Act, 1944 (1 of 1944); (51) "molasses" means heavy viscous liquid produced, in the final stage of manufacture of gur or sugar including khandsari, sugar from sugar cane or gur, when liquid as such or in any form or ad-mixture containing sugar which can be fermented; (52) "MRP" means the maximum price at which the liquor may be sold to the ultimate consumer and shall include all taxes, freight, transport charges, commission or trade margin payable to dealers, and all charges towards marketing, delivery, packing, forwarding and the like as the case may be; (53) "notification' means a notification issued under this Act and the rules framed thereunder and published in the official Gazette; (54) "officer-in-charge" means the excise officer authorized to supervise and control manufactory or warehouse; (55) "pachwai" means fermented rice, millet or other grain, and.....

The Bihar & Orissa Excise Act, 1915 Complete Act

State: Orissa

Year: 1915

THE BIHAR & ORISSA EXCISE ACT, 1915 THE BIHAR & ORISSA EXCISE ACT, 1915 [Act No 2 of 1915] [Received the assent on 13.12.1915, and assented to by the Viceroy and Governor-General on the 31.12.1915, vide Bihar and Orissa Gazette, dt. 19.01.1916.] PREAMBLE An Act to Amend and Re-Enact the Excise Law in the Province of Bihar and Orissa Whereas it is expedient to amend and re-enact the law in the Province of Bihar and Orissa relating to the import, export, transport, manufacture, possession and sale of certain kinds of liquor and intoxicating drugs: And whereas the previous sanction of the Governor-General has been obtained under Section 5 of the Indian Councils Act, 1892, to the passing of this Act: It is hereby enacted as follows: Section 1 - Short title, extent and commencement (1) This Act may be called the Bihar & Orissa Excise Act, 1915; (2) It extends to the whole of the Province of Bihar and Orissa including the Santal Parganas and the district of Angul; and (3) It shall come into force1 on such date as the State Government may direct. ------------------------ 1. The Act came into force on the 01.04.1916 so far as the.....

Karnataka Prohibition Act, 1961 Chapter I

Title: Preliminary

State: Karnataka

Year: 1961

.....alcohol, and any other intoxicating substance, which the State Government may, by notification, declare to be liquor for the purpose of this Act; (20) "manufacture" includes,- (a) every process, whether natural or artificial by which any liquor or intoxicating drug is produced, prepared or blended and also re-distillation and every process for the rectification of liquor; but does not include flavouring, blending or colouring of liquor or intoxicating drug lawfully possessed for private consumption, and (b) every process of producing and drawing of toddy from trees; (21) "mhowra flower" means the flower of passialatifolla (Ippe) , but does not include the berry or seed of the mhowra tree; (22) "molasses" means the heavy, dark-coloured residual syrup drained away in the final stage of the manufacture of jaggery or sugar containing in solution or suspension, sugars which can be fermented and includes any product formed by the addition to such syrup of any ingredient which does not substantially alter the character of such syrup; but does not include any article which the State Government may, by notification, declare not to be molasses, for the purposes of this.....

Karnataka Excise Act, 1965(Karnataka) Chapter I

Title: Preliminary

State: Karnataka

Year: 1965

.....wash]; and (b) any other intoxicating substance, which the State Government may by notification, declare to be liquor for the purposes of this Act; (19) "manufacture" includes every process whether natural or artificial, by which any fermented, spirituous or intoxicating liquor or intoxicating drug is produced or prepared and also redistillation and every process for the rectification of liquor; 6[(19A) "material" includes mhowra flower, molasses, wash, rotten jaggery, grapes, cashewnut fruits, and such other substances as the State Government may by notification specify; (19B) "mhowra flower" means the flower of passialatifolla(ippe) but does no include the berry or seed of the mhowra tree; (19C) "molasses" means the heavy, dark coloured residual syrup drained away in the final stage of the manufacture of jaggery or sugar containing in solution or suspension, sugars which can be fermented, and includes any product formed by the addition to such syrup of any ingredient which does not substantially alter the character of such syrup; but does not include any article which the State Government may by notification declare not to be molasses, for the purposes of this.....

The Kerala General Sales Tax (Amendment ) Act, 20001 Complete Act

State: Kerala

Year: 2000

THE KERALA GENERAL SALES TAX (AMENDMENT ) ACT, 20001 THE KERALA GENERAL SALES TAX (AMENDMENT ) ACT, 20001 (Act 8 of 2000) An Act further to amend the Kerala General Sales Tax Act, 1963. Preamble:•WHEREAS it is expedient further to amend the Kerala General Sales Tax Act, 1963 (15 of 1963) for the purposes hereinafter appearing; BE it enacted in the Fifty-first Year of the Republic of India as follows:• 1. Short title and commencement.• (1) This Act may be called the Kerala General Sales Tax (Amendment) Act, 2000. (2) It shall be deemed to have come into force on the 1st day of January, 2000. 2. Amendment of section 4.• In the Kerala General Sales Tax Act, 1963 (15 of 1963) (hereinafter referred to as the principal Act) in clause, (c) of sub-section (3) of section 4, for the words "one lakh rupees" the words "one lakh fifty thousand rupees" shall be substituted. 3. Amendment of section 5.• In section 5 of the principal Act,• (1) in clause (iii) of sub-section (1), for the words "at the rate of six per cent at all points of such transfer on an aggregate turnover of rupees two lakh and above" the words "at the rate of eight per.....

The Kerala Finance Act, 2003 Complete Act

State: Kerala

Year: 2003

.....winery or other manufactury where liquor intended for issue is kept and includes a warehouse established under a special licence taken out under the Act or Rules."; in section 14, in clause (b), after the words "deposited and kept", the words "with or" shall be inserted; for section 17, the following section shall be substituted, namely: " "17. Duty on liquor or intoxicating drugs:-- A duty of excise or countervailing duty and or luxury tax shall be levied, in such manner as may be prescribed, on liquors or intoxicating drugs," permitted to be imported under section 6; or manufactured under any licence granted under section 12; or ( c) manufactured at any distillery, brewery, winery or other manufactury established under section 14: Provided that no duty or gallonage fee or vend fee or other taxes shall be levied under this Act on rectified spirit including absolute alcohol, which is not intended to be used for the manufacture of potable liquor meant for human consumption. Explanation." No liquor or intoxicating drug shall be permitted to be exported unless the duties, taxes, fees and such other sums as are due to the Government under this Act in respect of such.....

Bombay Abkari Act, 1878 Complete Act

State: Maharashtra

Year: 1878

BOMBAY ABKARI ACT, 1878 BOMBAY ABKARI ACT, 1878 (Act V of 1878) [Passed on the 19th September, 1878] INTRODUCTION In India, orthodox religious opinions or rules have many a times influenced various political or social mass movements. The case of consumption of liquor is one of them. The issue of consumption of intoxicating drinks was condemned by the major oriental religions particularly Hindu and Muslim, in the subcontinent. But the advent of the Britishers in India changed the existing system, to a certain extent. The colonial Government secured income out of the production, sale and consumption of wine and other intoxicants. The main section of the independence movement led by the Indian National Congress was vigorously propagating against the consumption of intoxicating drinks and had launched a action programme of picketing against "liquor shops" to mobilise the people. The "liquor shop" was selected as a symbol of British Imperialism, so that a common man can fight against this identifiable imperialist object. Apart from this political object, other objectives were to make people conscious about health hazards of boozing and compell the Government treasury to.....