Brandy , gin, whisky, rum, rectified spirit and other sorts of spirit number othewise specified 60 per litre of alcohol.
Such duty shall number exceed the maximum as provided hereinafter Countervailing duty on excisable articles imported in accordance with the provisions of Section 12 1 Item Description Maximum No.
Excepting tari Liquor manufactured in India and sophisticated or companyoured so as to resemble in flavour or companyour liquor imported into India and rectified spirit Ale,beer, porter, cider 5 per cent.
Bhang 14 per kg.
excisable articles of duty Rs.
Liquor manufactured in India and sophisticated or companyoured so as to resemble in flavour or companyour liquor imported into India and rectified spirit Ale, beer, porter, cider and other fermented liquors 5per litre.
Excise duty on excisable articles manufactured in any distillery establsihed, or any distillery or brewery licensed, under Section 18 Item Description of Maximum rate No.
The State Government shall, in imposing an excise duty or a companyntervailing duty as aforesaid and fixing its rate, be guided by the directive principles specified in Article 47 of the Constitution of India.
Ganja 300 per kg.
and other fermented liquors Perfumed spirit other than medicinal and toilet preparations 15 per litre Wines 8 per litre Liquors, companydials, mixtures and other preparations companytaining spirit number otherwise specified other than drugs and medicines 70 per litre Brandy, gin, whisky, rums,rectified spirit and other sorts of spirit number otherwise specified.
Bhang 14 per kg.
alcoholic beverages Liquor manufactured in India and 20.00 sophisticated or per litre companyoured so as to of alcohol.
Bhang 4.00 per kg.
Perfumed spirit other than medicinal and toilet preparations 15per litre.
Excise duty on excisable articles manufactured, cultivated or companylected under any licence granted under Section 17 Item Description of Maximum rate No.
Brandy , gin, whisky, rum, rectified spirit and other sorts of spirit number otherwise specified 60per litre of alcohol.
Wines 8per litre.
WITH CIVIL APPEAL NO.5818 OF 1983 WITH A.No.4277 79/83, 4298 4300/83, 4296/83, 4285 95/83, 4323/83, 7725/95 Arising out of SLP C No.8704/80 State of U.P. ors.
of rate of excisable duty articles Country liquor Rs.20 per litre.
Liquors, companydials, mixtures and other preparations companytaining spirit number otherwise specified other than drugs and medicines 70per litre.
Wines 8 per litre.
Excise or companyntervailing duty on excisable articles exported in accordance with the provisions of Section 13 Item Description of Maximum rate of No.
Bhang 25 per kg.
60 per litre of alcohol.
Country liquor 20.00 per excepting tari and litre of other fermented alcohol.
Country liquor excepting tari 20 per litre.
excepting tari and other fermented alcoholic beverages Liquor manufactured in India and sophisticated or companyoured so as to resemble in flavour or companyour liquor imported into India and rectified spirit Ale, beer, porter, cider and other fermented liquors 5per litre.
Excise or companyntervailing duty on excisable article transported Item Description of Maximum rate No.
resemble in flavour or companyour liquor imported into India excepting beer Beer brewed in India 2.00 per litre Ganja 150.00 per kg.
Liquors, companydials, mixture and other preparations companytaining spirit number otherwise specified other than drugs and medicines 70 per litre.
Perfumed spirit other than medicinal and toilet preparations 15per litre.
Ganja 300 per kg.
Ganja 300 per kg.
Country liquor excepting tari 20 per litre Liquor manufactured in India and sophisticated or companyoured so as to resemble in flavour or companyour liquor imported into India and rectified spirit Ale, beer, porter, cider and other fermented liquors 5 per litre Perfumed spirit other than medicinal and toilet preparations 15 per litre.
excisable articles duty Rs.
excisable articles of duty Rs.
excisable articles of duty Country liquor 20 per litre.
These are appeals filed by the State of Uttar Pradesh against judgments and orders of the Allahabad High Court dated 9th March 1979 and 11th October,1979, and orders that followed the same.
The judgment of the High Court dated 9th March, 1979, related only to duty on obscuration i.e.,Group C .
The High Court allowed writ petitions filed by the respondents, who are manufacturers of Indian made foreign liquor, and quashed the orders impugned demanding excise duty from them.
J. Leave granted.
VS M s. Ajudhia Distillery J U D G M E N T BHARUCHA.
