No: -- Dated: Dec, 25 2018

Jharkhand Excise (Country Liquor Manufacturing, Bottling and Storage) Rules, 2018

    No. - 01/Niti-22/2017- 2141. - In exercise of the powers conferred by section 89 of Jharkhand Excise Act, 1915, the Government of Jharkhand makes the following rules :-

1. Short title and commencement - (1) These rules may be called the Jharkhand Excise (Country Liquor Manufacturing, Bottling and Storage) Rules, 2018.

(2) It extends to the whole of State of Jharkhand.

(3) They shall come into force from the date of publication in the official gazette.

2. Definitions - (1) In these rules, unless there is anything repugnant in the subject or context, -

(a) "Act" means the Jharkhand Excise Act, 1915;

(b) "Board" means the Board of Revenue.

(c) "Country Liquor" means the liquor define in rule (I) (3) (a) (b) (c) No. 1149

(d) of the rules framed by Government notification no 470/F dated 15.01.1919 under Jharkhand Excise Act, 1915.

(e) "London Proof (L.P)" or "Proof" means the strength of proof as ascertained by means of Sykes, Hydrometer and Denotes that liquor which at the temperature of 510 Fahrenheit weigh exactly 12/13th part of an equal measure of the distilled water;

(f) "% Volume by volume (% V/v)" means alcoholic strength by volume which is the ratio, expressed as a percentage, of the volume of alcohol present in a product to the total volume of the product at a temperature of 20 degree Celsius;

(g) "Alcoholic litre" means the volume of alcohol in litre present in a given volume of liquor when the strength of the liquor is expressed in percentage, volume/volume (v/v%);

(h) "Country Liquor manufactory" means "country liquor bottling plant" which is a licensed premises where country liquor is manufactured and stored and from where country liquor may be supplied by wholesale;

(i) "Corporation" means Jharkhand State Beverages Corporation Ltd. as set up by the State Government by Excise and Prohibition Department Notification No. 1992 dated 11.10.2010.

(j) "duty" means "Excise Duty" or "Countervailing Duty" as defined in clause( 6a )of section 2 (of the Act);

[Explanation. - Excise duty means and includes Excise duty and any other Additional Duty imposed under Section 27 and Section 28 of the Act.]

(k) "duty paid country liquor" means country liquor on which- (i) the Excise Duty or Countervailing Duty under the Act as been paid;

(l) "duty paid country liquor warehouse" means a place licensed for the storage of country liquor on payment of duty and includes duty paid go down in country liquor manufactory;

(m) "License" means the license granted under these rules;

(n) "Licensing year" means the period from the first day of April of any calendar year to the thirty first day of March of the following year or a part thereof;

(o) "Plant" means a plant where country liquor is manufactured and bottled;

(p) "State Government" means the Government of Jharkhand in the Department of Excise and Prohibition;

(q) "Bottling line" means any system consisting of all or a subset of the following processes-cleaning, washing, rinsing, filling, sealing, labeling and packaging etc. of bottles leading to bottling of country liquor as prescribed under these rules;

(r) "Prescribed" means prescribed by these rules;

(s) "Unit" means either a capsuled or labeled bottle containing country liquor or a sealed or labeled bottle containing country liquor.

(t) "Hologram" means a photographic image designed and approved by the State Government, from time to time, in different forms for the purpose of its affixture to the sealed bottles of different sizes containing country liquor, and this should be printed and supplied under the general supervision and control of the State Government;

(u) "Area of supply" means the whole State of Jharkhand. Any license granted under these rules can supply country liquor in the whole State of Jharkhand subject to any direction issued by the Department of Excise and Prohibition.

(v) "Excise Adhesive Label" means paper or paper-polyester mixed adhesive label to be pasted on the bottle according to the policies of the State Government.

(w) "Extra Neutral Alcohol" means spirit which has been made in India from materials such as gur, molasses and different kind of grains, flowers and fruits, which is in accordance with specifications and requirements mentioned in, "Food Safety and Standard (Alcoholic Beverages) Regulation, 2018"

(x) "Account Register" means a account book of Government Revenue, deposited in advance for proper and smooth working of the manufacturing units.

(y) "Excise Officer-in-Charge" means Officer of the Excise Department not below of the rank of Excise Sub Inspector for monitoring and supervision of manufacturing and bottling activity within the licensed premises and act as a watch dog of government revenue.

(2) The words and expressions used and not defined in these rules, but defined in the act, and rules made under it, shall have the same meaning as respectively assigned to them in the act or rules, notifications or orders issued under the Act. In case of any doubt regarding meaning of words, the interpretation will be made by Excise Commissioner and it shall be final.

3. Licensing Authority. - The Collector shall be the Licensing Authority and shall sign the license. The licenses under this rule can be issued to applicant by Collector only after the Commissioner of Excise has sanctioned a license in favour of the applicant.

4. Non-refundable application fee for application. - A non-refundable application fee for application amounting to rupees five lakhs is to be paid online though appropriate e-challan by the applicant along with the application for license as prescribed.