**Executive Summary**
This document is the Delhi Excise (Amendment) Rules, 2025, published in the Delhi Gazette on December 22, 2025. It amends the Delhi Excise Rules, 2010, concerning the storage limit of special denatured spirit, authorized possession limit of the permit holder, and the purchase/import limit of sacramental wine for the Bishop of Delhi. The amendments are effective from the date of publication in the official gazette.
**Key Points / Main Content**
* **Short Title and Commencement:**
* These rules are called the Delhi Excise (Amendment) Rules, 2025.
* These amendments come into force on the date of publication in the official gazette (December 22, 2025).
* **Amendment in Form P-6 (relating to Rules 33 & 78 of Delhi Excise Rules, 2010):**
* *Special Denatured Spirit Storage Limit:* The maximum permissible storage of special denatured spirit in the mentioned premises is increased from 6,744 Kilo Litres to 15,000 Kilo Litres at one time.
* *Permit Holder Possession Limit:* The annual authorized possession limit for the permit holder is increased from 64,000 Kilo Litres to 120,000 Kilo Litres.
* **Amendment in Rule 20 of Delhi Excise Rules, 2010:**
* *Sacramental Wine Limit:* The Bishop of Delhi is now allowed to purchase/import duty-free sacramental wine up to 4000 litres annually (previously 91 litres) in one or multiple permits from any authorized distillery in India with the approval of the Excise Commissioner.
**Impact Analysis**
**Permit Holders and Distributors**
* **Impact**
* Increased authorized storage and possession limits of special denatured spirit and authorized limits, respectively.
* **Action Required**
* Adapt to and comply with the new storage and possession limits. Update records and practices accordingly.
**Bishop of Delhi and Churches**
* **Impact**
* Significantly increased annual limit for purchasing/importing duty-free sacramental wine for religious purposes.
* **Action Required**
* Comply with the requirements including seeking the approval of the Excise Commissioner for purchases/imports from authorized distilleries.
**Excise Department**
* **Impact**
* Oversight and regulation of increased limits for storage, possession, and wine procurement.
* **Action Required**
* Implement changes in monitoring and enforcement activities to align with the amended rules.
Key Entities Referenced
Delhi Excise Act, 2009: The primary law being amended by this notification.
Delhi Excise Rules, 2010: The rules being amended by this notification.
Delhi: The National Capital Territory to which this notification applies.
Finance Department (State Resource Division): The issuing authority for the notification.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.H-2x2xx1 22025-268746
SG-DLxx-ExG-2ID2E1x2x2x0 25-268746
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 394] दिल्ली, सोमिार, दिसम् बर 22, 2025/पौर् 1, 1947 [रा.रा.रा.क्षे.दि. स.ं 387
No. 394] DELHI, MONDAY, DECEMBER 22, 2025/PAUSHA 1, 1947 [N. C. T. D. No. 387
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
जित्त जिभाग
(राज्य ससं ाधन प्रभाग)
अजधसचू ना
दिल्ली, 22 दिसम् बर, 2025
फा. स.ं FIN-SRD016/2/2025-SRD-FINANCE DEPARTMENT/.—दिल्ली आबकारी अजधजनयम, 2009
(2010 का दिल्ली अजधजनयम 10) की धारा 81 की उप-धारा (1) द्वारा प्रित्त िजियों का प्रयोग करते हुए, राष्ट्रीय
रािधानी क्षेत्र दिल्ली के उपराज्यपाल, एति ् द्वारा दिल्ली आबकारी जनयमािली, 2010 में आगे संिोधन करने के
जलए जनम्नजलजित जनयम बनाते ह,ैं अर्ाता ््ः
1. सजं क्षप्त िीर्का एि ं प्रारंभ - :
(1) इन जनयमों को दिल्ली आबकारी (संिोधन) जनयमािली, 2025 कहा िाए।
(2) ये संिोधन िासकीय रािपत्र में प्रकािन की जतजर् स े लाग ू होंगे।
8617 DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
2. प्रपत्र पी-6 म ें सिं ोधन - :
(सिं भ:ा दिल्ली आबकारी जनयमािली, 2010 का जनयम 33 तर्ा 78)
1. प्रपत्र पी-6 की जििेर् िता संख्या 1 में, 'उि पररसर में एक समय में संग्रहीत जििेर् जिकृत जस्ट्पररट की
कुल मात्रा 6744 दकलो लीटर से अजधक नहीं होगी’ िब्िों को 'उि पररसर में एक समय में संग्रहीत
जििेर् जिकृत जस्ट्पररट की कुल मात्रा 15000 दकलो लीटर स े अजधक नहीं होगी ’ िब्िों से प्रजतस्ट्र्ाजपत
दकया िाएगा।
2. प्रपत्र पी-6 की जििेर् िता सख्ं या 2 में, ‘परजमट धारक की िार्र्ाक प्राजधकृत आजधपत्य की सीमा 64,000
दकलो लीटर जनधााररत की गई ह ै ’ िब्िों को 'परजमट धारक की िार्र्का प्राजधकृत आजधपत्य की सीमा
1,20,000 दकलो लीटर जनधााररत की गई ह ै ’ िब्िों से प्रजतस्ट्र्ाजपत दकया िाएगा।
3. (दिल्ली आबकारी जनयमािली, 2010 के जनयम 20 म ें सिं ोधन)
1. जनयम 20 को जनम्नानसु ार सिं ोजधत दकया िाएगा - :
जनयम 20 में-"बिते दक दिल्ली के जििप, चचा के प्रमाजणक धार्माक प्रयोिन के उपयोग हते ु 91 लीटर तक पजित्र
पेय (िाइन) की िरीि, पररिहन कर सकते ह,ैं अपने पास रि सकते ह ैं ।" िब्िों को "बिते दक दिल्ली के जबिप,
चचा के प्रमाजणक धार्माक प्रयोिन के उपयोग हते ु, आबकारी आयुि के अनुमोिन स ेभारत में कहीं भी दकसी अजधकृत
जडजस्ट्टलरी से एक या एकाजधक परजमट में िार्र्ाक 4000 लीटर तक िुल्क मुि पजित्र पेय (िाइन) की िरीि/आयात,
पररिहन कर सकते ह ैं तर्ा अपने पास रि सकत े ह ैं ।" िब्िों से प्रजतस्ट्र्ाजपत दकया िाएगा।
राष्ट्रीय रािधानी क्षेत्र दिल्ली के उपराज्यपाल
आिेि से तर्ा उनके नाम पर,
कुलभूर्ण बब्बर, उप-सजचि-II (जित्त)
FINANCE DEPARTMENT
(State Resource Division)
NOTIFICATION
Delhi, the 22nd December, 2025
F. No. FIN-SRD016/2/2025-SRD-FINANCE DEPARTMENT/.—In exercise of the powers conferred by
sub-section (1) of section 81 of the Delhi Excise Act, 2009 (Delhi Act 10 of 2010), the Lt. Governor of the National
Capital Territory of Delhi hereby makes the following rules to further amend the Delhi Excise Rules, 2010 namely:
1. Short Title and Commencement: -
1. These rules may be called the Delhi Excise (Amendment) Rules, 2025
2. These amendments shall come into force on the date of publication in the official gazette.
2. Amendment in Form P-6:-
(Ref: Rule 33 & 78 of Delhi Excise Rules, 2010)
1. In the special condition no. 1 of the Form P-6, the words ‘The total quantity of special denatured spirit
stored in the said premises shall not exceed 6744 Kilo Litres at one time’ shall be substituted with the
words ‘The total quantity of special denatured spirit stored in the said premises shall not exceed
15,000 Kilo Litres at one time.’
2. In the special condition no. 2 of Form P-6, the words ‘The annual authorized possession limit of the
permit holder has been fixed at 64,000 Kilo Litres’ shall be substituted with the words ‘The annual
authorized possession limit of the permit holder has been fixed at 120,000 Kilo Litres.’[PART IV DELHI GAZETTE : EXTRAORDINARY 3
3. Amendment in Rule 20 of Delhi Excise Rules, 2010-
1. Rule 20 shall be amended as-
In Rule 20 the words – “Provided further that Bishop of Delhi may, for bonafide Church use for sacramental
purpose, purchase, transport, possess sacramental wine upto 91 litres:” shall be replaced with the words –
“Provided further that the Bishop of Delhi may, for bona fide church use for sacramental purpose,
purchase/import, transport and possess duty free sacramental wine annually up to 4000 litres in one or multiple
permits from an authorized distillery anywhere in India with the approval of the Excise Commissioner:”
By Order and in the Name of Lieutenant Governor of the
National Capital Territory of Delhi,
KULBHUSHAN BABBAR, Dy. Secy.-II (Finance)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.