Kolkata Gazette - WB Excise

1 197 Registered No. WB/SC-247 No. WB(Part-I)/2005/SAR-353 ExtraordinaryPublished by AuthorityKARTIKA 6] FRIDAY, OCTOBER 28, 2005 [SAKA 1927 PART I Orders and Notifications by the Governor of West Bengal, the High Court, Government Treasury, The Kolkata GazetteGoveRNmeNt of WeSt BeNGAlDePARtmeNt of eXCISeNo. 2142-EX Kolkata , the 24th October, In exercise of the powers conferred by section 27A, the proviso to sub-section (3) of section 85 and section 86 of the Bengal Excise Act, 1909 (Ben. Act V of 1909), the Governor is pleased hereby to make, with immediate effect, the following amendment in the West Bengal Excise (Coloured and/or Flavoured Spirit) Rules, 2004, published with this Department Notification No. 1168-EX dated 30th July, 2004, as subsequently amended (hereinafter referred to as the said rules): Amendment After sub-rule (1) of rule 27A, insert the following sub-rule, (2) The Excise duty on Coloured and/or Flavoured Spirit, which is imported into, or is exported from, or is transported to or from, or is manufactured in any bottling plant licensed, established, authorized or continued under the said Act, shall be imposed at the rates specified in the following table below with reference to the alcoholic strength, specified in column (1) thereof, at which, and the quantity specified in column (2) thereof, in which, it is supplied: Strength in Volume Proposed rate of Proposed duty Duty multiple expressed degree UP in ml.

2 Abatement a percentage multiple as on MRP (Rs.) 75 600 70-00% 1-2 120-00% 75 375 70-00% 1-2 120-00% 198 Strength in Volume Proposed rate of Proposed duty Duty multiple expressed degree UP in ml. abatement a percentage multiple as on MRP (Rs.) 75 300 70-00% 1-2 120-00% 75 180 70-00% 0-7 70-00% 65 600 70-00% 1-3 130-00% 65 375 70-00% 1-3 130-00% 65 300 70-00% 1-3 130-00% 65 180 70-00% 1-3 130-00% 55 600 70-00% 1-4 140-00% 55 375 70-00% 1-4 14000% 55 300 70-00% 1-4 14000% 55 180 70-00% 1-4 140-00% 35 600 70-00% 1-5 150-00% 35 375 70-00% 1-5 15000% 35 300 70-00% 1-5 150-00% 35 180 70-00% 1-5 150-00% Provided that any stock of Coloured and/or Flavoured Spirit in capsuled and labelled bottles which may be left unsold with the licensed premises at the close of transaction on shall be sold at the price prevailing before till such stock is sold off. An illustration of the procedure for calculation of duty: To illustrate the procedure, let us consider the following hypothetical example: Let the MRP be Rs.

3 100/- of a bottle of Coloured and/or Flavoured Spirit of 75 strength in degree UP in a volume of 600 ml. After abatement, the price will be Rs. 100-Rs. 70 = Rs. 30. Then leviable duty will thus be Rs. 30 x 1-2 = Rs. 36.. By order of the Governor, K. S. RAJENDRA KUMAR, Principal Secy. to the Govt. of West Bengal.