United Provinces Excise Act (Uttaranchal Amendment) Act, 2001*
| [Uttaranchal Act No. 9 of 2001] | [22nd May, 2001] |
As passed by the Legislative Assembly in the Fifty Second year on the Republic of India
An Act to amended the United Provinces Excise Act, 1910 in its application to Uttaranchal State
Be it enacted by the Uttaranchal Vidhan Sabha in the fifty second years of the Republic of India as follows:
* As passed the Uttaranchal Legislative Assembly and assented to by the Governer on May 22, 2001.
1. Short title and commencement.- (1) This Act may be called the United Provinces Excise Act (Uttaranchal Amendment) Act, 2001.
(2) It extends to the whole of the Uttaranchal State.
(3) It shall be deemed to have come into force on April 1, 2001.
2. Amendment of section 12 of the Act No. 4 of 1910.- In section 12 of the United Provinces Excise Act, 1910 (Act No. 4 of 1910), Amendment of hereinafter referred to as the principal Act, sub-section (3) shall be omitted.
3. Amendment section 28.- In section 28 of the principal Act, in sub-section (3) for clauses (a), (b), (c), Amendment of (d) and (e), the following clauses shall be substituted, namely:
(a) Countervailing duty on excisable articles imported in accordance with the provisions of section 12(1):
| Item No. | Description of excisable articles | Maximum rate of duty |
| 1. | Country Liquor (excepting Tari) | Rs. 90.00 per bulk litre |
| 2. | Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour liquor imported into India; and rectified spirit: | |
| (a) Ale, beer, porter, cider and other fermented liquors | Rs. 60.00 per bulk litre | |
| (b) Perfumed spirit (other than medicinal and toilet preparations) | Rs. 600.00 per bulk litre | |
| (c) Wines | Rs. 600.00 per bulk litre | |
| (d) Liquors cordials, mixtures and other preparations containing spirit not otherwise specified (other than drugs and medicines) | Rs. 600.00 per bulk litre | |
| (e) Brandy, gin, whisky, rums, rectified spirit and other sorts of spirit not otherwise specified. | Rs. 600.00 per bulk litre | |
| 3. | Bhang | Rs. 75.00 per kilogram |
(b) Excise or countervailing duty on excisable articles exported in accordance) with the provisions of section 13:
| Item No. | Description of excisable articles | Maximum rate of duty |
| 1. | Country Liquor (excepting Tari and other fermented alcoholic beverages) | Rs. 90.00 per bulk litre |
| 2. | Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour liquor imported into India (excepting beer) | Rs. 600.00 per bulk litre |
| 3. | Beer brewed in India | Rs. 60.00 per bulk litre |
| 4. | Bhang | Rs. 75.00 per kilogram |
(c) Excise or countervailing duty on excisable articles transported:
| Item No. | Description of excisable articles | Maximum rate of duty |
| 1. | Country Liquor (excepting Tari) | Rs. 90.00 per bulk litre |
| 2. | Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour liquor imported into India; and rectified spirit: | |
| (a) Ale, beer, porter, cider and other fermented liquors | Rs. 60.00 per bulk litre | |
| (b) Perfumed spirit (other than medicinal and toilet preparations) | Rs. 600,00 per bulk litre | |
| (c) Wines | Rs. 600.00 per bulk litre | |
| (d) Liquors, cordials, mixtures and other preparations containing spirit not otherwise specified (other than drugs and medicines) | Rs. 600.00 per bulk litre | |
| (e) Brandy, gin, whisky, rums, rectified spirit and other sorts of spirit not otherwise specified. | Rs. 600.00 per bulk litre | |
| 3. | Bhang | Rs. 75.00 per kilogram |
(d) Excise duty on excisable articles manufactured, cultivated or collected under arty licence granted under section 17:
| Item No. | Description of excisable articles | Maximum rate of duty |
| 1. | Country Liquor (excepting Tari) | Rs. 90.00 per bulk litre |
| 2. | Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour liquor imported into India; and rectified spirit: | |
| (a) Ale, beer, porter, cider and other fermented liquors | Rs. 60.00 per bulk litre | |
| (b) Perfumed spirit (other than medicinal and toilet preparations) | Rs. 600.00 per bulk litre | |
| (c) Wines | Rs. 600,00 per bulk litre | |
| (d) Liquors, cordials, mixtures and other preparations containing spirit not otherwise specified (other than drugs and medicines) | Rs. 600.00 per bulk litre | |
| (e) Brandy, gin, whisky, rums, rectified spirit and other sorts of spirit not otherwise-specified. | Rs. 600.00 per bulk litre | |
| 3. | Bhang | Rs. 75.00 per kilogram |
(e) Excise duty on excisable articles manufactured in any distillery established, or any distillery or brewery licensed under section 18:
| Item No. | Description of excisable articles | Maximum rate of duty |
| 1. | Country Liquor (excepting Tari and fermented alcoholic breverages) | Rs. 90.00 per bulk litre |
| 2. | Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour liquor imported into India; and rectified spirit: | |
| (a) Ale, beer, porter, cider and other fermented liquors | Rs. 60.00 per bulk litre | |
| (b) Perfumed spirit (other than medicinal and toilet preparations) | Rs. 600,00 per bulk litre | |
| (c) Wines | Rs. 600.00 per bulk litre | |
| (d) Liquors, cordials, mixtures and other preparations containing spirit not otherwise specified (other than drugs and medicines) | Rs. 600.00 per bulk litre | |
| (e) Brandy, gin, whisky, rums, rectified spirit and other sorts of spirit not otherwise specified. | Rs. 600.00 per bulk litre | |
| Repeal-The United Provinces Excise Act (Uttaranchal Amendment) Ordinance, 2001 (Uttaranchal Ordinance no. 2 of 2001) is hereby repealed. |