Goa Gazette, No. 2324-30, 27 October 2023

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RNI No. GOAENG/2002/6410 Reg. No. RNP/GOA/32/2021-2023

Panaji, 27th October, 2023 (Kartika 5, 1945) SERIES I No. 30 PUBLISHED BY AUTHORITY

EXTRAORDINARY

No. 2

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

—–

Notification

1/4/2023-Fin(R&C)/3784

In exercise of the powers conferred by sections 12, 13, 13A, 14 and 15 of the Goa Excise Duty Act, 1964 (Act No. 5 of 1964) and all other powers enabling it in this behalf and in supersession of the Government Notification No. 1/2/2020-Fin(R&C)/556 dated 11-05-2020, published in the Official Gazette, Extraordinary No. 5, Series I No. 6, dated 11-05-2020, the Government of Goa hereby fixes the following rates of excise duty, license fee, tree tax, permit fee, import fee, application fee, processing fee, fee for transfer or shifting of licence and fee for recording of label, namely:—

PART-A

Rates of duty on excisable articles manufactured in or passed out of any place of manufacture or storage including a distillery, brewery, winery or warehouse licensed or established under the Goa Excise Duty Act, 1964 (Act No. 5 of 1964).

(1) Indian made foreign liquor other than milk punch, wines and beer

(a) Manufactured in the State of Goa and sold in the State of Goa, for brands, whose strength is below 80 U.P.,-2207 Suggestions are welcomed on e-mail: dir–[email protected] OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 30 (EXTRAORDINARY No. 2) 27TH OCTOBER, 2023

Explanation.— For the purpose of computation of maximum retail price (MRP)/ Volume:-

(i) in case of Indian Made Foreign Liquor/ /Foreign Liquor, whose strength is below 80 U.P., Wine and Country Liquor, the excise duty, fee and Label recording fee in standard manner of 60 ml., 90 ml., 180 ml., 375 ml. and above 750 ml. shall be equated to 750 ml.;

(ii) in case of Indian Made Foreign Liquor/ Foreign Liquor whose strength is above 80 U.P., 200 ml., 250 ml. and above 275 ml. shall be equated to 275 ml;

(iii) in case of Beer, 325 ml., 330 ml., 500 ml; and above 650 ml. shall be equated to 650 ml.

The maximum retail price for each volume (pack size) in any of the categories of Indian Made Foreign Liquor, Foreign Liquor, Wine and Beer, to be determined for individual volume (pack size).

Note 1: Every label affixed on the bottle/ /pouch and external container shall display the maximum retail price. Every distillery/brewer y/winery/country liquor manufacturer/and importer of liquor from within India and outside India shall, declare the maximum retail price of label in force to the Excise Department and affix the same on the product failing which the label shall be deemed to be cancelled.

Note 2: Any revision in the maximum retail price slab during the financial year in which the same has been duly recorded, the label will have to be recorded afresh by paying the difference fee. No refund of the fee will be made in case of downward revision in the maximum retail price slab.

Note 3: All types of Indian made foreign liquor, wines manufactured or imported for supply to the Canteen Stores Department, shall clearly mention the word for Canteen Stores Department only in the label affixed on the bottle/container/packing.

Note 4: In addition to the maximum retail price, the manufacturers shall record the value of the refundable bottle deposit prominently and legibly, on the label.

Note: Library cess at the rate of Rs. 1.50 per bulk litre, in the form of a surcharge on the excise duty, other duties and on fees payable on Indian made foreign liquor, foreign liquor, beer and wine, manufactured in the State of Goa, or imported from the rest of India into the State of Goa, or imported from outside India or transported from the custom station into the State of Goa and exported outside the State of Goa and/or India.

This Notification shall come into force on the 15th day of its publication in the Official Gazette

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 27th October, 2023.

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