2207
Panaji, 27th October, 2023 (Kartika 5, 1945)
SERIES I No. 30
Reg. No. RNP/GOA/32/2021-2023
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
Suggestions are welcomed on e-mail: dir–[email protected]
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.,-
EXTRAORDINARY
No. 2
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 30
(EXTRAORDINARY No. 2)
27TH OCTOBER, 2023
2259
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/brewery/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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