**Policy Summary: Delhi Excise Amendment Rules, 2019**
This document details the Delhi Excise Amendment Rules, 2019, which amends the Delhi Excise Rules, 2010. The amendment, enacted under subsection 1 of section 81 of the Delhi Excise Act, 2009 (Delhi Act 10 of 2010), was approved by the Lieutenant Governor of the National Capital Territory of Delhi.
The key change involves rule 152 of the Delhi Excise Rules, 2010, specifically sub-rule 1, clause iii, pertaining to Indian beer, Cider, and Alcopop. The amendment introduces a revised duty rate for beer manufactured by microbreweries. The duty payable for beer manufactured by microbreweries is set at 40 per bulk litre.
These rules, designated as the "Delhi Excise Amendment Rules, 2019," took effect on February 2, 2019.
The notification was issued by order and in the name of the Lieutenant Governor of the National Capital Territory of Delhi and signed by Manoj Kumar, Deputy Secretary-IV Finance. The notification number is F. 3(41)/Fin(Rev)/I/2020-21/DSIV/83, dated September 10, 2020. It was initially published in the Delhi Gazette: Extraordinary, No. 186, on September 10, 2020.
Key Entities Referenced
Delhi: The National Capital Territory of Delhi, a state in India.
Delhi Excise Act, 2009: A law enacted by the Delhi government related to excise duties.
Delhi Excise Rules, 2010: The set of regulations established by the Delhi government pertaining to excise matters.
Delhi Excise Amendment Rules, 2019: The amendment rules to the Delhi Excise Rules, 2010.
Lieutenant Governor of the National Capital Territory of Delhi: The administrator of the National Capital Territory of Delhi.
Manoj Kumar: Deputy Secretary IV, Finance Department.
New Delhi: Location of the Government of India Press, Ring Road, Mayapuri, New Delhi.
Microbrewery: A brewery, especially one producing beer for consumption on the premises.
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No. 186] DELHI, THURSDAY, SEPTEMBER 10, 2020/BHADRA 19, 1942 [N. C. T. D. No. 131
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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4209 DG/2020 (1)[PART IV DELHI GAZETTE : EXTRAORDINARY 2
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 10th September, 2020
No. F. 3 (41)/Fin(Rev-I)/2020-21/DS-IV/83.—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 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, 2019.
(2) They shall come into force w.e.f 20/02/2019 .
2. Amendment in rule 152—In the Delhi Excise Rules, 2010, in rule 152, in sub-rule (1) in clause (iii)
relating to Indian beer, Cider and Alcopop, after table, for the existing proviso, the following proviso,
shall be substituted, namely:-
“Provided that the rate of duty payable in respect of Beer manufactured by Microbrewery shall be
@ 40/- per bulk litre.”
By Order and in the Name of Lieutenant Governor
of the National Capital Territory of Delhi,
MANOJ KUMAR, Dy. Secy.-IV (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.