41
2.O 1.O df raq e'Ogtrss ' :.-.e. - - A ga, n tq e}lt ,id,q e' g ros fr-ild d.)ir6.t is i#t g-aq e' *a:- ps &r isq'i r oso st fatrq'€-s at3 a? d ali aflnrss rynr} frs i rnr; fi-$ a b{'rffid ftrrtdrr{t f€ d{-+ gafr+r.s aT;n ?is qtJy flcrr.A i F+ 'rri H ftk r#i, ifi.*x.*'s. ari , aflrra;a erra' fdt n€ d.+H.A?6.'rri a+d.'ir. i-e' uge pfu fds ryti 64bfr elF srtr€.s fri €it id + r;€-dtus dtr- 3.O inl ro'q a fudE '1ri &ie'a zi unr} ii i€iia iae.' smfidtg' drs ll &e.dffrts dffidf L- -A E-- 5- e-- -+ teli 6 \Jq6 0(<' l<x<J' li' a17gs ii zo:eo dd ru3 g' eox *e ufrffi)rl s'iit g' zox ryra ifgT Hr6 2016-1 7 a'e fde fus i* i7 BrftgExlri d5 ddt{, Tdel,li irsr iifrq R fsd-d €d# i+dsqlfta1s1drdtr ors-rz sf ffi ra€ e. +a sao d{ rEr6 das aa ffs. fur4r ir Ui's fqdi fuF 3 ail dlHFSlI !1-t5r l=tl. gq b{qdET 3 qit t{g rr{i Fd'fu-d r{'s-aEt g aa aflrxsa fdo #ir ft-d ftir a'd, Effi 4rs iiE. i aro* e uFfHo gf-d'zdrgu t' +5 +rq'a s +r f€3' ir+dr | ffi ru'4 Fffir hi tds Fa i.€t sffHdr gfsczdT-€ir rlri i-s ^ ------.q. j- - .h{H.rrtd.rrf6. gl der mI'TEd tr{rgd,d I J dd rfrtaFs 4{qrit 3 ISFl=t:r dr3.t frr<dlr I ,'rls. e'sfffor gfscz dr-€il 4ri +5 e-*fi s'i-a srra EH. l* 4d eT d E-e-d d s'z-S i ranrr d*e 5 tlttrs' Esd'Ef * g' rrrrqg:- ag rg +r'sq'at aff fti Itifu f€s.dr eb{rdr frdqr€ eHffiJ 5 lFdrtJ d-cr taJr i{Et d I EET dlire d-e 5 fStrfestt " rrarcl r+fr ryTFE Cd FraE ilr i Fra 2016-1 7 f€g fAdE }rt':t gtl6 4e tr fus 9uriq h{qt6 ff rsq e *6ta? rra-d d H e? ffi i ga F{e u5 }trg g aa afl+rrs, ft's €s tsaqqJ dtr 3 *a aff+rsa eA kdr-J A-a Frdfu{i

Excise Policy for Financial Year 2016-17

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Page 1: Excise Policy for Financial Year 2016-17

2.O

1.O df raq e'Ogtrss '

:.-.e.

- -

Aga, n tq e}lt ,id,q e' g

ros fr-ild d.)ir6.t isi#t g-aq e' *a:- ps

&r isq'i r oso stfatrq'€-s at3 a? d ali

aflnrss rynr} frs irnr; fi-$ a b{'rffid

ftrrtdrr{t f€ d{-+gafr+r.s aT;n ?is qtJy

flcrr.A i F+ 'rri H ftkr#i, ifi.*x.*'s. ari ,

aflrra;a erra' fdt n€

d.+H.A?6.'rri a+d.'ir.

i-e' uge pfu fds ryti

64bfr elF srtr€.s fri

€it id + r;€-dtus dtr-

3.O inl ro'q a fudE '1ri

&ie'a zi unr} ii i€iia

iae.' smfidtg' drs ll

&e.dffrts dffidfL- -A E-- 5- e-- -+teli 6 \Jq6 0(<' l<x<J' li'

a17gs ii zo:eo dd ru3

g' eox *e ufrffi)rl

s'iit g' zox

ryra ifgT Hr6 2016-1 7

a'e fde fus i* i7 BrftgExlri d5 ddt{,

Tdel,li irsr iifrq R fsd-d €d#

i+dsqlfta1s1drdtr

ors-rz sf ffi ra€ e. +a sao d{ rEr6

das aa ffs. fur4r ir Ui's fqdi fuF

3 ail dlHFSlI !1-t5r l=tl. gq b{qdET 3 qit

t{g rr{i Fd'fu-d r{'s-aEt g aa aflrxsa

fdo #ir ft-d ftir a'd, Effi 4rs iiE.

i aro* e uFfHo gf-d'zdrgu t' +5

+rq'a s +r f€3' ir+dr | ffi ru'4 Fffir

hi tds Fa i.€t sffHdr gfsczdT-€ir rlri i-s

^ ------.q. j-

-.h{H.rrtd.rrf6. gl der mI'TEd tr{rgd,d I J dd

rfrtaFs € 4{qrit 3 ISFl=t:r dr3.t frr<dlr I

,'rls. e'sfffor gfscz dr-€il 4ri +5 e-*fi

s'i-a srra EH. l* 4d eT d E-e-d

d s'z-S i ranrr d*e 5 tlttrs' Esd'Ef

* g' rrrrqg:- ag rg +r'sq'at aff fti

Itifu f€s.dr eb{rdr frdqr€ eHffiJ

5 lFdrtJ d-cr taJr i{Et d I EET dlire d-e 5

fStrfestt "

rrarcl r+fr ryTFE Cd FraE ilr

i Fra 2016-1 7 f€g fAdE }rt':t gtl6 4e €

tr fus 9uriq h{qt6 ff rsq e *6ta?

rra-d d H e? ffi i ga F{e u5 }trg

g aa afl+rrs, ft's €s tsaqqJ dtr

3 *a aff+rsa eA kdr-J A-a Frdfu{i

Page 2: Excise Policy for Financial Year 2016-17

tsftrrdan Hs Ed'sd ?{edr | ftt ftT Et Fuxz dtsr f,ts' }reao <B'r1gfss 6aa

i-a flrlsn r

ytifui-s *+s utrff€,tt1-t ti56tcdt t6qH q

dirSitT: -

S.at UT. For fixed qu

:.i. --.e. ---a. a----6-:-<x< et HtlI l.)6l( ol id s:t D{+ reqq i Hdb ?i FH'

3TiE rrfrge €16Tr'{r E FregilTrrfr 5

r1ffi p6rs rfuqx ry} ftrsr it d g

arf tr uffi rrrqre' ts fut trr6rw

r:- Frg 2016-17 sf tff rsq d

nrsra Fssqqs "M dIS i :-

uffi qrr.cas i trsir ie

tl-t <{.I,dcd rJ qj}i d€ 5

31i dtr{Ezq A Hg}{ iz

flrst t o-oe-zor z *

t?sr':-

uSaaraaattrsrrie

t rt d4t,dcd t q:Jti dc :J

s1+ du.€"a A €r{ A"

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i kfr p6.62s ; 3 lbr'l 6EFf <S h{rrr- EeF 4e il I

tat€tco | .)dt o{tJt ft'tl

FdE br3 Sh€ a udntir

€hri hldr& aar-cae i H d #, #

rSatlq'a*t

4.O rs zot o-r z R e1f F 5' d sd' H re's 50 kdr$, 65

rrr-gzsffi ditart'tr

u_gi f+ FdE d HEdt

arf tr

oo rlx.*-s. J ura ar so tirx.tits. ars5.O

Hsflf

#i?e'zoip1rsgsite'ao qshs

ds &) e' zs rp1rs

ds*ie'roo gs1rs

zi fry-s g'i-a to ffitrrsro d*e'

g5 Aa e' zs tpl:re

dsi'te'ss gdrs

fr*e'zo g:Fs

*ite'roo rSsFs

6.0

Erferffifu{dFiz

Page 3: Excise Policy for Financial Year 2016-17

Type of Bottles

Old Glass Bottles

New Glass Bottles

EDP FOR

G!.02

EDP FOR THE YE

O00o/

EDP FOR TH

0009

EDP FOR TH

(1009

EDP FOR TH

(r009

Type of Liquor

Type of Liquor

Type of Liquor

Liouor

(in Rs. Per

YEAR _2016-17

rfli Pint Nip

2 22 252.76 313.35

23 7:) 266.11 304.21

28 35 340.52 387.01

2i016-17 of 65 Degree (PML)

I IIOTTLES)

lrt Pint Nip

21J1.07 303.60 364.20

21J8.12 310.65 371.24

280.00 302.53 363.12

o

AIR 2016-17 of65 D€gree (PML)

D GLASS BOTTLES)

rrt Pint Nip

284.58 316.95 355.06

29'1.63 324.00 362.10

2i33.51 315.88 353.98

E AR 2016-17 of65 Degree (PML)

V GLASS BOTTLES)

rt Pint Nip

40.20 391.36 437.86

398.41 444.90

39.13 390.29 436.78

E .R 2016-17 of 75 Degree (PML)

ls0TTLES)

o rl: Pint NiP

314.39 336.93 397 .52

322.52 345.06 405.65

31 3. 16 335.69 396.28

FO TlgE YEAR 2016-17 of75 Degree ("ML)

oo% oLD GLASS BOTTLES)

lrl: Pint Nip

EDP

Page 4: Excise Policy for Financial Year 2016-17

7.O

8.0

9.O

358.41

316.4'1

3',73.24 424.28

381.65 I 432.82

371.74

Liouor

E YEAR 2016-17 of75 Degree (PML)

o/; NEW GLASS BOTTLf,S)

f.*.rlt for Open qu :- uskd { <dar rau gJ6Eq ft<' -ec i

H=r€ 5€T gu6', 4e rg€'

€q c{ ItiJ tooq'€5 otoo

r Fer * Sf.Bttlt J rs"," *

$s P€tartrt s'i gnruddrsq dutrs

'rJ ffi +e lrd-dl-c A ,i 4rq'a 3 ]+r i r*er i ffi ffieprdt *'fur nrnrrs e. mlie' r.e'i s'9offi 25 Hrdrl 2ot6 ga

d 4{qr} €u6 at i asd €.& b Eiil Efssr'{qeEl ] ad dflJE-5d

aiarlt Fo ta rq' x's

-

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qstwrakaadfrmt

€1F, i td ro gu! {Et

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b{tEF clg s11 fr'}6nr *ss Sb;-a } Firde

rriarffiraqg*a:-t zr:r e r z uf rriffi raq g' da 4so si{ u!r6

g1as i..eq, d qZS 6ir faaasf&tsprtr

r?rs e' *a : Frtrt 20 l

fr-aa qa 1st' fuPri' i r

rz sS S,rra t *? $ <u' i sso d{ EFa

s,ra zi f,rsqffs i't e. tdg' g.S liFa''tl

a€arr *ss *'r-d 3 i iF aln FS s-dlEt t'+drt ,r3 ffi zs a.ri

ftisr furrr tl *fr et '

flr€Aaa+fu58,i

rrls. d es a's rord w aS t, d trsx *e

1ai ltlt-z 6lifr l{qr} aeuor_o! i fa-orc.s

sox ia fr *ss Eltrd d? xisF t

rya1rss *a:- +{d fr{t * rpr-' tffi roq. riar# Fd's t{-I O.O

Sryg s' xq' tsaqE:r +d fu'ff' te ar} q.5 d rrdt PiFE dF are'

Page 5: Excise Policy for Financial Year 2016-17

tt.o

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rrrs1F55 raa d{d df: ufflr rso az Er xe-o ntq-s inx-d az izo qdrs da frirs ii iffirsq i brdll-66'Ai i b€lF-dtr s'bh

dprr3 so gu! tp1.rl ei se a's lrrrtm;s aa ats o.e;r atS

rgqq aF 4{TE ETtrsr rd tirg-r xa+ s

6d id tr rri ao gr

eEfi dffir'ffir lffi

rrae daa d ga s.s ryrs1rsg i-a atr

'ridtfr ra,q i 'rrs1m;ir ea 3 tr g'fufn elF

a'xirrs nfrfq dF sJT ioftr Sre i rl-glrss ai + s'F iE c1E a.S

#itr "rg+€6trrtx-J

u* *a j grya alst a'+sltt

*tr-r a:- iffi raq i iiq

€DrfEr feq ,irs-r s €t-z

'i-o-r s ?t'fufn fffu Tier ]1 ffiaai fdg *g-rs trlir d4{. Eir3r 4f6xtit

iftr,{' f,iarr ir *s-r:

affi ortr tlirs-r s irn

a'laft flrt sd' lriqd.

E-'furix E1F, udf)€ d1F,

ffidftiMtl

t<dlJ tiq3 q,o€'tt cxt: I

x'?t g'a-e' et suspend/

dfl{Frd €? Fo tddi :ia

et r14'a-d6t +q-e F. €-F;'

i 'nafiss',*? f E-c-dhd #* t *-arac'

i zs,/- gui rlet aE gu! as € sr! ust fuq

fi* rrlo-t s 3' rgs dffi a' ttt sfrfr d

ihs-rg ddrslffi}r' 3ffitit'ant ffi,in,rs <e gshfd'ddt s'ta H al3;xe

He13Tde-d-€d} f€t rl,sd'di b}Fczfac}r sfuJ ffi

*o-rs gdr rd ada

df iss'tPt tr

lafrr atfuo' ie d Ee-s He ffi e' 9q

ncel a?g'+ tr+dr'r rird t $u 'rrr*d i *at rf,l-eEl i'eaftfq gr +€8 ffi3i d

iid161 EE€E fu Frdr xis *s-r a i ffi 3-fl

?r5-13grtu

fFa )fif15 s8T Ee ;Tr u?T Eti

--:---+:-irdrJ ts l-toli,o' n' co

ks rrdt* s* fe f,' eF d{dqt !-tdlt'd'fi'€o

irfddfr

Page 6: Excise Policy for Financial Year 2016-17

12.O

t 3.o

d)

rhr-r:- rQr biarffi rt's

tr 'io-r s'Ffx da<

bl6-l tT F€TZI:IT €T U:tT

v*a matter of right rJT

4{l '}s-r s'ftiir Ct

i-ffir a-e'o,ftih 9r

aflmsedya<q<.soft

(Er 1u;; qteF f€'lr€1

dfsq al-s' F+dF i €

(Under any name or

e?r+. rA3.'dQguia'r

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f,raq'frs dHdf tr i

rffi *rlrer d trffE

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* gui TolF uA revoke

aee oS'rfuerys t*sFr

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g'J i *a afl+rsa i rfos I iidtr

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3 qa afirrrs A tfod f3 ae aflma-s slfcr )rflEd€t ] dd

r'-dtdtg'fr+dFl

aex f, a-<, air-r 6iT fut-r fiAdr hr3 a' d

s*a ,is-r E'ffi nrrB frt6 Esr R) ffi €t rffi atiszlaqx F s'FfF

d€l

a3 yo€ #a.r d frfs,Qars elr so ri+ gu!

rs i fai et rdta t€s ft-r E ftTh fus'fi'+,

affi;r' rcd ir *s.r! s'Ffx rsq

5. d)rrd) s-d'+d q'dryi

F{fi 50didu}dt

*s'.r uffr mf .rld.rhdt, t11'f.,+6.trts., Srd, <ds, 4r]

ry.s.d.st rtffiiBfrr .rlsffi*tratlsnt

r9prls-r i orrd.Eu .*'s.i:- fus E frlir lidlffi rg's s' +d

6'ffi t br} ftE g'ftri'rrcl-6 I'Td& dq'fds Ee1 h{d.,ig.+H.,}s.

ziu61b{r/E}r€l,/dFe}f Orr++€x +ssd ?i FSHs'frelrrr ftq

6rtr H A trryarfi/ ,rea+ tW O'ild'dl-s'ir FaET,, i dFE

Page 7: Excise Policy for Financial Year 2016-17

( r}{)

ft-arya s'frfr ga-s etrn

rard*x.*a.'ile-r sff|

s'erf i'ffi-9r fuF 6fFa€.{SudfuS-d,rlr d€1 dmkr*sludu$uaaxE) ltSadElltftfi

fe4r*stlau-dzddxlength distance'g'Ft*ag, irgasrclosely held compa

firm/company trTb

F) a}-o.ri s,f6rrr6'.2ff3f. 6r-g gr

Ftufrrr qflm-{ €i

4riftd.qnrrn+

,irs-r! rfr.rrrd.€r'

resr Utlar' *ee'td 'is.r iT6 fgc 4r5'Eq Fd3i dl urser aEi5l

r{-dd ?i Erirs }3MddT b€+ }'s-+rtMr

ai.r61 Fd "q-dd7dfu

&-d F4 i+ri a.Sat? affir

fu-d di'a #cd H 'md td.i fuMddT tiu$*'Arms

+P, s'< @tiur "r€'i fe i{fud,o, d€ ttl ffi trotOing, subsidiary,

owned/fi nanced/managedy, fully/partially

lrri aq t flrae 'iis. s'fuiftrr' fi of roq *s FaEF r

u) trhr.r i rar

uS z.so ata 5

frffiizsd+a

.#e.*s. r et s'fufr e1s ssfFdq-€ atf ir'd t a-s ftE

H Elixt

s€lwd.tx.+6.ft5. rre'i ffrnsr e'fs.

:*sqd$ fuio bre.furyi +Hdtdr

2016- 17

rtiF d

erar a's ffi dtr€ s€t sia rrls.r !fth b{Td'dt ffird d t-s.sT 6fu1 f,rgdt

€- t'i.t'i.6.d. +irur Fdrr! flre+

sfefx rio. r ! r ryd.rrlx.rrla.*s. r i.sga

* ryusd qa rloi'r g'furir d g'furin e1F ss zor s-r z sd

tsHa-sr.edft

als.r! r*.ard.(irSale upto 1000

Sale between

5AIE ADOVE SUUIJU

ter +s.r! r$rrer. - >is ! rslrdr i E!+F qlx r.so atE ant rrri

e1r re:*'Rr

1 001-50000

fuffirsd*alr} ardil

Page 8: Excise Policy for Financial Year 2016-17

0-*s 618 iI ft6<r

Ei}r{i qrdt mflrrti Fd3i

ffitio drr*17fi=

rrrrd.riix.,iq.*'or,

QT +B'xiats $sqrftiaidir

l4.o d* *g d tdrd3? :- #

alitt ed.a d uhr-r+ii i

Fsrr €1ryi se.s' f€t' f'Eg' i{,€, } >r€ 1!r zi frq

sf sfrffHarqf,'d'driq

t 5.0 &&qs rrrs +J:- ITtt 2016-

o! a-s, nffi ei qfu.r

+sd f* is wr* arir

fr;ocr.es affidrditr 6r.'at

r- j: i-i- A- :-- i- i---a:fio e oct ufi nA ti edtt

it ft-sqT €t'frftr deft:

fui fgaffiHrtse r

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41tr dret tit fua gdi qq8+q re.6 fr'

+dtr rra Fs $niu rier ir-a-s'r{'rrs

Page 9: Excise Policy for Financial Year 2016-17

trfurya fre€'i sqr

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t€.dr I

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ffift-oSrriquqaJt4681of 2014 ir.eafta i:H.dcdr ud*ee * iUrgg' q6.r g' U"dE iiAn I

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et affir n6?rr F+dF, gEE

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d feEET dr H"!fr H u#r ffi'iro-r+i ai'f rierF{* t6l1 €-g'_gd

e' fuee x'rs mr d fknt |W i gu

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r H Fo dsered'o t fu c.w.p. ruo.

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ndt Hl, 6ffr ffi uqrr' d fod-ftia

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Page 10: Excise Policy for Financial Year 2016-17

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Page 11: Excise Policy for Financial Year 2016-17

$.ri-*s e'ftiiftiar

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Page 12: Excise Policy for Financial Year 2016-17

22,O

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Page 13: Excise Policy for Financial Year 2016-17

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Page 14: Excise Policy for Financial Year 2016-17

26.O

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Page 15: Excise Policy for Financial Year 2016-17

27.O

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Page 16: Excise Policy for Financial Year 2016-17

4lir6r tdrr}f ulirS Fds

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Page 17: Excise Policy for Financial Year 2016-17

n'idff4r+ Qs rot* d s

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EDP Range ofIMFL/IFLEDP uoto 650EDP 651 - 950

30.0

is H rrrsrq s'a-+ aftfi

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oz- gui +d !6$ Bf u-ia e-o+* et eA&

or e-r z Hs # Fdq €3 nrslrco sfrrix

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Rate of ELF in Rs.Per PLQ016-17

Page 18: Excise Policy for Financial Year 2016-17

EDP 951 - 12C0EDP 1201 - 14

EDP 1401 - 15

EDP 1501 - 25EDP 2s01 - 35EDP 3501 - 45EDP 4501 - 7CEDP above 7000

3r.o fdiida Brh ;- 3rs ffi pd

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tE E Sftiq u'fury' For?'ffr ft-o griq F.s

,/Ffis€tfr brg s.eftidr u?B-.er €t dl-3lfr.dhfi

, ,id-d @ S bf"rq'di a.fid 2rf3 il6'di{lQar' yd dF6 3' s"re ffi/yffiFuffi Qdure' i rs fu-s' d mi sd' ,Em

Siis iie {aA' e' 9ufq u'fur{. fup,{' r ftE 3'

ufo+-et * #-:td rdfur' Udt qdd j. s"rre

urfttffi i sftis ild Fe rs'y i *ss if€'s

i f+'Ei6 sgre E's ffso-s'ais-s

E EEg E rfed6, {FdbrJffi6Fetr;ny ae _*e $ni: tro 4'?r:}ffi 15ed

dtg' ?Tr€r t Fa + brqd.-dt i as efl+rsq

it a-s, g'ffi 8gg'e& €r ryOr.s

| fuOEi n€'rftsi htEE d fu,1rrd d1-J' F€r

d fl-c-d-fi f+s Ers? st Hqs iufu

a6re affi t q-aq' d f61 rrr6r'a

rieftr'usr F] Eim rrrRr} +s-fr t F A

a aes dya-s ffi uftrf <c at3t€riqe'

il-dr, C-ffi eB qeiurd'aes i z stliurg + E-dH+ d aqx fdo r dr aui e.

27

Page 28: Excise Policy for Financial Year 2016-17

52.0 ryr$.lrlH.}'1€.+6. TfB'

)r,r'fu}rfl t fu €c + du

-dirdrrr r?l Fs ai*n*m

atst e'd ir Fs rsq.e'o's afi tr fur {frg

E.rzrd et fu-o rir' i fti

sTE E e€r fuo =.t

s-'fual r€r fur s-fl

tvs @s z rurr.

gilqfdrg EErfure ftrrre t:

riq 5O :J (

-- 3-li'Xtlr d:-

(i)

(ii)

(iii)

(iv)

Brands and

country anc

adg affissf t-d

l. EiIrS

Hfd-d**.t€ t€'

z. 9x 'hrd*rrsMarr€grs.'i €EFr:tbri dn1|1{i

,rri a 3 edx Efut

fugaqiioHr

s. +{d af faeqs ?i eE S'fti.--.A--Ir5'qot otfinco o(ct

j-- 5--a, a-- - - _tioto c{a I Ic5d,ft 1,q3

.rditn trff r}ffildr rFdrdllr

dfrE^aFs l,.ri S.Btri1. s'e:- Fd itre Rr'o'fa.s a**vs affira eri annrd

ffi gre, re32 a lrs e3(a) 4rfr6

$.st rrt Fseq'a-s *as xdfr af Emf6-d

ia radrsda al-s' fumr. tr &e, st fdo

ftifu?,{l i€g Ease of doing Business p

fy< i rE F-d-d-dt gs-d ffi ftre' arq-d

d i{f,-d g et ss fl+*ar r B F$ RDP Approval 6 ta H rrrsrq Fds br3

ltr$ 5 ve {e1m lds db'rl a'

States but no

Brands ano t

Existing Bran s n Pun1ab

Variants of ex sting Brands in Punjab.

ir variants registered in one or more other

registered in Punjab.

ir variants not registered anywhere in the

bo' registered in Punjab for the first time.

{d"614rrc4fr'adft:-

eng q.afrTufrxf iirrelirs i a.g

53qa,fra?ftio i*onr

ryg 'ri#o 3i e€s'dr # drfu-s did*ltx i'es f srw a+i QLra rr$ zi: r nr} z

ffi g tuAi e, itur D€ r**:ss'trzHe'Sfaxiii

{us Fd-ii€'t 3'q.dm gff,a' ffi dI}att' tr atrfr. xtus rnve'et t}ad b.r3 a6'fl€lT I

i s'lga di]-d q lffi e' ffireiix ei Elritt'rrlnrd.d,1i tr a#r Etuo

28

Page 29: Excise Policy for Financial Year 2016-17

si 4'*€' i g' aii-S

a1ra? €Afdstdrf #

ffif€-sE-6sdxrr&

f,-d-d $r+d-s ffi'f€s;d'tf{s br'-*e t #;fts'F F+dFr

sr.o EsEr # Lifrq r+6ui"

lF rdr'furf' Fi€r it ftT

u9fuxFoi.aHfr:"=

sa.o ffitsiilstdtafut

{i)

{i0

(iii)

(iv)

(v)

(vi)

(i)

(ii)

+eflgaisiidlxrd- ry] Hrrx d s8ts-sr sf sast fiE

drd. +dr i fu +{d AFt r{.dst + f€ drir E-d,E €t aFd dt}e

ftsaq f fssd 6-d'dffi rE id-d ft-Jd.fr

fds F€3 ffi 6-{g 3 'll'e€. } y qH

+- - :-:4oc ft<{q qc I ftiif_+e' v+ae,F€ dr+a t'rd d-d€/ee,€x frs tr=irs'va'a f r+.o H'a-dT E-.-+dF

Eus':tqdffiEd+drl

6.F TdE- affil?,{6 }:.i}:fr.BtrlT. ffiFdbr nrB J ra-*q d r1<-*-ofi su yc-afesa

brfrs rrd.*H.+€.)r1s-. ,rri a'a-s fu-q-s iz/- rp? ulee #ae u3 r+t t as-sars ni ] r /- rrst ur6 fdd

ia ftr* fs-<' gS rrufurri. a'r*g'i -

lmprovement in ft1u nication facilities among departmentalofficers by providin the latest technology availablePurchase of any eq ipment / machinery items. Funds may alsobe utilized on cotn t.trization and other infrastructure facilities

of vehicles by the depaftment in case ofpurchase, the neoe ary maintenance charges including salaryof drivers to be met ut of this fund.Distributing rewa to the informers and the officials of thePolice and Excisl,The renovation cf

Taxation Depaftment.

specifically with nlg rd to l.T. implementation.For purchase of La

1<g'rdT + zi++ d..fi a.o+_errs' el€a 6f D€ ild F_rs-s' +€

1prg54fl-g.srfao.i-

For engagtn any expert viz.. Lawyer, Architect, CA etc.for any reqai, ment of the deptt. and/or to pay for anyLegal fee i, luCing those of Local Commissioners/

of lnformation CollePurchase or hiring

Assessors/ Sof order of a'n

i0n Centres.

I offices and locations of the depaftment

yors etc. payable by the deptt by viftueHon'ble Couft or otherwise.

For underta,\i, any measure to improve efficiency /provide faciiti, s lo the department.

tr-d-€' fgii6 E-c-_C-c s+ usE *.+}

Page 30: Excise Policy for Financial Year 2016-17

55.O

56.O

ftr z gG {sts'tcd }, fitrslradffi'furrr

qi qstat'ae d ua

z;g f€taa c1r rsn Hrt

)ttsvnw - FJ +nlll

fde ro? jefu+'r rr"r ii

t fu FJq €h{r €q.-di rnerg gq'lar' d6J

t-{41ffi# gqr5' j Fd'g t1-dl-g:d F} Fo{

xfu5rr aed usr a*a is n o1ci.i rr3 !-*s'x F €t R€fuus

arirs ffi x's-s I

ud.*x.rie.*u.7ud.r

€ftf' gd.6' M'ft iEErla+, ffi

*s. t*rn t"a,a.A3t lr1-} €-'1|6 fu1 qff r

Hidrg Eqrdr g' fuJ FdF

ffd qr lr'ui +6/ddr

i.s/otdr t sfm'd rg.s al-s' x'*a1

ild,f' fdg of trr r*sF r 6ffr €Dlrrdr ft6i

HB-5 EnJH H< ma 5ar

3a.sr ffa eo?r.l re'fl"cr

U-Jda' d-o-€ -'e-e's"alt Fon r Fo

F-d f,' Ldr{ a'x'g R i-rfrrr e'

<rdH,le 3F_re'Hr

I lt{6 fESFeilT 5 itli i*dd gfrEls + 2

Edd"{r irdl fuo xg-g n'u

ie?ftrriq.5Sed,tr

6r:dul+5 e1t{, s.dt t5dqrflJ gdr5' + <r.q

---i- --a- ----e: -----a- -----:r.o'ln € |ri ootc)dt"t,€d I

uaffz e1s:- idfdfr /+dx--d'ld_+e-as ffi i bsfur*r,.r.

3'E ztfdr ir6E ?i qrdd

<"st rr11f.r}H.+6.ftr.

ryrd-atr i Bafar$rr'q'r'c' O c"'nCq qlSl r

iret t 4ii gnr er{Er rt+ry tdq id ae

Ic st'r €-* H'fr t, ffisnttrea/ 'irarao fs

=Seae'iffirlr' He fu?r'd dHf,idt

)X+ €F6i €l1{Er riflrq. ftfu' +rt frrd e.gl )rrd.bh{.+6.+s. s-c/e- sf<a-stfiflt+ud$|e€1F eataHryarqt#:-&rena'fus Fnrdd,/ +ar. a'

g6i e4{rfl fa's Hs +ft e-dEdSl)rd.)ix.+c.)rt6. E-c'+c

td' t hr+ ffiy Ffilde/

'iaras' fd9"-drr uBlft6€1,fl+ ftb fu4fd i

1) 2/-!Rr!650l- ERF

cSr2) ro//- qu} {s1 *.r}s. eso,z-

gut i rsoo/- Cu} sd df.sLr.ltstrr

3) 2o/- gu} l1sl- m.+s'.

r 5ool- !Rr! J grd €td.aLuLstrr

s'"fuidr

it 4{!r

cl5 | Yt+s.S.atltt.

aai Q5i g46, fa's Hs i,e

Page 31: Excise Policy for Financial Year 2016-17

i='st }'f'S.rlH.+6.+6.

qcslildtl

Sr.No.

Name of the liem Rate of LicenseFee/Other

Fees/Levies2016-2017

2-50 Crore

1.5 Crore 1500000

License Feeequivalent to oneunit of LDH.Corp.

57.o lbdrllq i 76:ipq 4* 5 EiE & @ d >rlu-r +CFe ftr$ iis-r zf asrres affi; edriaffrEd's 4r3 *,i-d €? 2/- gu! l4st

!FE rrrt++ ,- i

-!r_€1, (.) tcol qctot !t ed

t-t'Eo I

iys uftrg' <rs?r{i FdBr 3 rraflra e1r e_rs

58.0 riilr:-rifrq -fr fEt

algrg dt3r Fig. ]1 Frg 2

Drdflrdt,rr.u.'aiEEirt

t'ri'q.d+fu3'a€Er

59.o F16 zore-r z nS d*-<t

ftrt 'rsna ffi r

2 I...1A 0MFL)

(il Sale upto 50000 cases

le upto 1000 cases

Siirle from 1001 to 50000 cas

Siale above 50000 cases

2,A (Urban & Rural)

Bi* e, ffi dr +d't hr d gfu?rr€ld Ht o-r z *a-s lrfFrrrsle H fus R-a e'rrfufr

affi s.r o d+ gu! d mr-s' uftfr eix

Ef g'fufE eiF brs i-d Hfi i +c ird

Rate ChartRate of

Security

2016-17

:tdr

:

tF

t

I

te lrom i

ale irom

ale abo\

(Be"r)(Bro)

4.(in Rs.)

l5 percent ofthe amount

ol Utee

'18

Page 32: Excise Policy for Financial Year 2016-17

U l'2D 66000

r.-3, L-4 & L-5

(r)For hotels havjng 4 or 5 ltacertiiicate

category 500000 't 00 )0

(ii)For hotels in Municipat Oot orations Re categorized asbelow

(li a) For hotels in Municipal,Sorporations of Ludhiana, Jal,c\mriisar, Patiala, Bathinda an

Lncihar,

,lvlohali

300000 '100 t0

r:ii) For hotels in Municipat Coitnd other areas

nmrRees Re categorized asbelow

r.na) For hotets in MunicipalCorporations other than thosementioned at (ija) above, ir MCommittees and other arears

nicipal

200000 .t 00 r0

i

I

t_r t0

(iv) For Additional place of Ba 50% in case of4star or 5 star

category Hotelsand one third of

the license fee ofother barlicenses.

r_-3A, L-4A & L-5A

(i) For towns with populati

Lac or moren of one '150000 0

(ii) For other towns 100000 0't1 1..-58 (Pub License)

(a) lndependent License 30000 100(b) Supplementary License (

L-54, L-5C and L-12C).vith L-5, 30000 0

G ) For Model Shops No Fee 012 t...5c 55000 0't3

) Marriage palaces orcharging upto Rs.

function.25

uei00,1

hallspef

25000 0

i) Maniage palaces or bacharging between Rs.

Rs. 50000/- perfunctior.

uet hallsi00'1/- to

50000 0

lii) Marriage palaces or bancharging above Rs. 5(,00Lac per function.

uet halls/- upto 1

100000 0

i\D lvlariage palaces or L,an

charging above100000/- per function

uet halls

Rs.

150000 0

14 L-5E:-(i) Corporation cities and area 50000 0(ii) All types of Municipal Ccmrand other areas

ittees 25000 0

{< L-12C

(i) Members upto 2000 275000 0

(ii) Members above 2000 850000 016 L-12E 10000 10017 27500 10018 L-17:

(j)Denatured Spirit (upto 50() B ) 5000 200(i)Exceedrng 500 BL '10 per BL 300r

,to L-50:-

32

Page 33: Excise Policy for Financial Year 2016-17

tr) For One Year(iD For Life TimeL-504 i-

) Marriage palaces o. banqany other p ace char]i25000f per funcilon.

et halls or

li) Marriage palaces or b€nqany other place chafgin

upto Rs.

et halls orbetween

halls or

bove Rs.

fL nction.

Rs. 25001/- to Rs. 5function

nq

ng

halls or 10000

n

ng bove Rs.

v) Funciion at a placecharges

hout any

nrentary

Elonded

(:) P[/]L

(a) Urban

(o) Rural

IIVFL

tal Corporation(b) Other Urbar

: re-distillation of spirit23 (a) Renewalfee of distillel

(b) Renewal fee of srpI i.ancA

^rrnt6.]Wareouse-2 meant for

only by way of purifica'

Winery License (S-1)

istillationoi spirit.

8000

7000000

700000050000

7000000

5000000

400000

1000000

1800000

10000

100000

25000

50000

25000

25000

25000

25000

newal of

iii) Marriage palaces of b.any other place charg50000/- but upto '1 La(

v) lvlarriage palaces or b.any other place chargI Lac per function.

1a) Grant oi Lic€nse to distil(b) Grant of Supplemeni€

Bonded Warehouse-:icense to 100000

r\41) 10000

(a) Brewery Grant oi licen! e(b) Brewery : Renewal Fee(c) Micro Brewery/ Brewel

and renewal of Licens(

i) Capac ty upto 13500( P

il)Capacity above 1350C0

Bonded Warehouse-2ltcense

i) Capacity upto 135000

ii) Capacity above 1350C0

(b) 5001 io '10000 boitles i6(c)Above 10000 bottles (651

(ii) Renewalfee

221- pet BL

33

Page 34: Excise Policy for Financial Year 2016-17

30

Brewery/ltcense

(ii) Wine

(iii) Cider

I

t

f

ti

31

32

(iD rMFL

(iii) Wine

(iv) Cider

(ii) rMFL

(ii) Assessed fee on Sirorg

(iv) Sweets & Wines upto 13

fee on beer soBrewery Pub

34 I Assessed Fee on L-1CRPIia

Assessed fee on L-2B

(i)lmported Foreign Liquor

(ii)lmported Beer

(iii)lmported Wine

Assessed Fee on L-3, L-4 ti L

(i) Indian Made Foreign L qu

I (iv) Beer (Light & Skong)

(v) Ready to Drink Beverat)e

(vi) Liquor imported from al)

Assessed Fee on L-3A. LJA t.-5A

(i) Beer (Light & Sirong)

(i ) Ready to Drink Beverages.

Assessed Fee on L-58

Ready to Drink Bevera!

Fee on L-1(CSDI

(vii)Ready to Drink Beverages

25/- per BL

33/- per BL

375! per PL

20/' per BL

375/- per PL

28/- per BL

201 per BL

4.50/- per BL

5.50,/- per Bottle

l\,4icro

L-10C45/- per BL

375/- per PL

16^ per BL

375/- per PL

16/- per BL

2.251- pet BL

201 pel BL

33/- per BL

66f pe. BL

'13/- per BL

20/- per BL

16/- per BL

1271- per PL

375/- per PL

2.251- pet BL

er than 375/- per PL

20/- per BL

1271- per PL

375^ per PL

16/- per BL

2.251- per BL

721- per BL

her than

20/- pe. BL

(v) Cider

(i) Draught Beer (strong & ig

(ii) Dcught Beer supplie j

(v) Beer (Light & Strong)

(vi)lmported Foreign Liquo (Wine, Cider and Beer)

(v) Beer (Light & Strong)

(v )lmported Foreign LiquorWine, Cider and Beer)(vii)Ready to Drink Beverag )s

Page 35: Excise Policy for Financial Year 2016-17

Assessed Fee on L-12C

(i) Indian Made Foreign L

(ii) Wine

(iii) Cider

(lv) Beer (Light & Strong)

(v) Ready to drink bevera(

(vi) Liquor lmported from a

License Fee

(v) Addl. License Fee on(vi) Special license fee on P(vii) Special Assessed fee

PERMIT FEE

(i) IMFL and IFL (per PL)

(ii) PermitTransferBeerBeer (per BL)

(iv) Denatured Spirit (per B -)

(v)Denatured Spirit for a

industries (per BL)(vi) Denatured Spirit wl,enfrom other States/Union "BL)

(viii) RS/ENA per B.L. to b ) u

D-2 (Dist;llery) pre nismanufacture of IMFL rnea ttPunjab

Petrol Ethanol Blendino CeisImport Fee on Ethanol

(ii) IMFL and IFL (per PL(iii) Beef (per BL)

O PML (per PL)

(iv) Extra License Fee on(per PL)

EtiP0R't Fni

(IU KUm /5 TOr lrOOpS

(i) Indian lvlade Foreign I

degree

(ii) Ready to Drink beveratreproof stfength

Canieen Store Department

375./- per PL

16/- per BL

2.251- pet BL

3751per PL

As0mentioned in

ExcisePolicy

74f per PL5/- per PL

tD L-1 I 2l-

Of IMFL(i)2/- per BL upto650 EDP

(ii) 10/- perBL above 650EDP to 1500 EDP(iiD 2Ol- per

BL above'1500 EDP

d within (i)Z- per BL uptofor 650 EDP

:rale in (ii) l0/- per BLabove 650 EDP to

15OO EDP(iii) 201 per BL

above 'l500 EDP

2l- pet Lit e

or of any 0.401per PL

0.10/- per BL

0.101 per BL

L

-

i

(vii) RS/ENA per B.L. tranr;feto BWH-2 for manufactLtremeant for sale in Punjab

35

Page 36: Excise Policy for Financial Year 2016-17

41

(iv) Country Liquor of any

(v) Beer

(vi) Rectrfied SpirivENA

(vii) lralt Spirii

(viii)Denatured Spirii

(ix) Indusirial Alcohol

(x) Bhang (per 10 Kilogranrs

(xi) Liquor lmported from e

!,]POI1T FE'(i) Indian Made Foreigndegree.(ii) Liquor Imported from at

(iii) Ready to Drink beveriproof strength.(iv) Potable Malt and frujtof all types (in bulk) usecIMFL.(v) Potable RectifiedNeutral Alcohol (in bulk)(vi) Wine

(vii)Beer of alltypes

(viii) Canned Beer

(i) Brand Registration fee fIMFL, Beer & RTD(ii) Brand Registration feecrder(iiD BrandRegistrationincluding Rum/cin/ Whiloegree.(iv) Brand Registration f€efor lmported Foreign Liquor (B(iv) For Export (for ea,lMFUBeer/CL)(v) Subsequent changapproved label during ihewine and cider.(vi) Brand Registration fe€ fo3-star and above category in

liquor imported from abrcadbrands are not already aptr

Excise Commissioner, Punjab.Excise & TaxationDevelopment Cess on IMFForeign Liquor (Per PL)Excise & TaxationDevelopment Cess on con\ot Pl,rL (Per PL).

(a) Grant of L.O.l(i) Distillery

(ii) Brewery

(iij) BWH including Bottling Pl

ferkv

or of any

ed Spirjtsb ending

Lacelfor

all ther except

panmentlmported

on quota

Page 37: Excise Policy for Financial Year 2016-17

(b) Renewal of

ing Bottli

(i) Distillery

(ii) Brewery i

(iii) BWH inclu{ing Bottlin(

(iv) Winery i

Fee on

.o fl6 2016-17 et ETfuTifrft

zz*o-rct ufrfftr, idi+ +d +

r<fts*araldttr

.o nlva.d#gf aqr ae

grrse [email protected] fi

rg 'lant 10, D0r

l" Rel

2nd Relt-

3d Ren,

Cl

ewal 50

ewal 75tcwal 1.00)re

I

50.0 Lac

int 10.0 Lac 0

1g )lant '10, )00

Additionaupto 20olquota on

of Asselonly. Nc

fee will b,

on Additkof Beer.

and lM20ok otquota

allowedadditionalpayment

additionalfee andlicense feIMFL(Payable

L-1 Staadditionalfee of RsPL. No Li

will be p!AdditionalPML and

quota

of Beerpayment

sed FeeLicense

r chargednalquotaFor PML:L uptohe basicMill be

quora on)f Rs. 30

quota

rdditional, and For

levies

te) andquota

30/- per

ense feeyaote onquota ofIVIFL.

I

t

fiz'd

rliti li<,o('d

esaftrr',

,r{nj

t+ qldq fnu

ir, $Smre'tur

't :- xg zo't

tlrcfr+qqlqBzo

T3 ),|iflir€6

3 *a afr+rsa,

7 a

.FdF

-ta i

rgfl

37

I

Page 38: Excise Policy for Financial Year 2016-17

$t\

oot-

ooct

r3rcr|l:}IN

eqN(t

oq(tt

r3(=(5(t(\

oro$(\

ocro@(\

(t(3ro(o

ool.-

octl.-

()()d

oqo(\

qo({)

<)()()c\,1

oqo(\AI

oqotN

q)()

ooarzu) -.:16l<=nD ''

t!Ec:o;ii *:i F::: o:d: 53

sF

€d..,o f ;,3.8.:>Y O; EE

=1i;> a! .-

==<q.J CI

oo

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rot-JE

ro

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ccx

zoq00ro

oq(t(o

It\o)

oqNo

FG

o

oqro00

oq1l)o)

o

i:oo

o

E

=

zocNro

oorf,ro

0.

oaro

ocoo)

L oqo(0

qoN

o

o)

F

oo

o)Ix;,.:;d,

$orQZ

=6(L(g

o

J(E

;^-t

i6! !,

>*Eo-i<62 ol

t\(o

(\

!Dii1trg

c)u)-J

=:0-

o

t:

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o,t.t:

ID

r3Itr1,

ll)q)

(l)

It(D

(,(0

tt(,

AD(D

0:

a,

(,aa

Page 39: Excise Policy for Financial Year 2016-17

E

i

E::.9

7d

s*i<-

s $

llF

=

z

z

t

r,rJ

z

E

o

()

za

s:

()

:i

:l

Cl

<l

:l

zl

Page 40: Excise Policy for Financial Year 2016-17

o

g

J

o

o

t!

UJ

3

c

o

t!

a

F

z

ot

oIDtu

ILloIIJ

G

o

olo

at,

xsti-I(E

:q!! 6'

7 otu

'Et

=

oo

-go4,

*Egdr 3E otEHg'at=

o€

o)o(E(,o

ottt(Eto-olrJ

o

(g

oo^-6):9d- +,

EI .Y

>(t(! (!

GOo6

ozlj

U)

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(tC'e{(!(,:'r(,l:

()

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6to:(,ntU'

6t0,iat::tE:tact

=itlfiI

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Page 41: Excise Policy for Financial Year 2016-17

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