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Excise Department
Ques:- What is Denatured Spirit?
Ans .Under the Rule 2 (2) of Bombay Denatured Spirit Rules, 1959 “denatured spirit” means rectified spirit denatured in accordance with the process described in the Form D.S.I
Ques :- What is specially denatured spirit (SDS)?
Ans. Under the Rule 13 (a) of Bombay Denatured Spirit Rules, 1959 “specially denatured spirit” means spirit denatured according to the process described in condition 6 in Form D.S.I. by adding any denaturant(s) in any proportion(s) other than the proportion(s) used in the ordinary denatured spirit and as approved by the Commissioner from time to time.
Ques:- What is State Excise License?
Ans. “State Excise license” means a license granted under the Maharashtra prohibition Act and the rules, regulations and orders made there under .
Ques:- What is “rectified spirit”?
Ans. “rectified spirit” means plain un-denatured alcohol of strength not less than 50.0 over proof and includes absolute alcohol.
Ques:- What is “opium”
Ans. “opium” means the capsules of the poppy (Papaver Somaniforum L) whether in their original form or cut or crushed or powdered form and whether or not the juice has been extracted there from.
Ques:- What is Toddy ?
Ans. Toddy means fermented juice drawn from a concount, brab, date or any kind of palm tree containing not more than 5 per cent alcohol by volume but does not include sweet toddy, nira or neera
Ques:- What is Neera ?
Ans.“Neera, sweet toddy or nira or neera” means unfermented juice drawn from a coconut, brab, date or any kind of palm tree into receptacles treated in the prescribed manner so as to prevent fermentation.
Ques:- What is molasses ?
Ans. “molasses” means the heavy, dark coloured viscous liquid produced during the manufacture of gur or sugar, containing in solution or suspension, sugars which can be fermented, and includes the solid form of such liquid and also any product formed by the addition to such liquid or solid of any ingredient which does not substantially alter the character of such liquid or solid; and shall also include substances containing sugars obtained from sugarcane known as black coloured gur and residual substances obtained from khandsari known as third sugar or raskat or sayar and irrespective of its colour rotten gur or rotten rab.
Ques:- What is “Country Liquor”
Ans. “Country Liquor” means colourless liquor, manufactured either by the process of distillation or by compounding or blending spirits, with or without essence and flavouring substances, and without addition of any colour but does not include country liquor which is declared for the purposes of the Act, to be foreign liquor, under the proviso to clause (17) of section 2 of the Act.”
Ques:- What is State excise duty ?
Ans. “State excise duty and countervailing duty" means the such excise duty or countervailing duty as the case may be, as is ,mentioned in entry 51 in list II in the seventh schedule to the constitution.
Ques:- What is “absolute alcohol”?
Ans. “absolute alcohol” means alcohol confirming to the British Pharmacopoeial specification for dehydrated alcohol
Ques:- What is "opium"
Ans. "opium" means the coagulated juice of the opium poppy; and any mixture, with or without any neutral material, of the coagulated juice of the opium poppy, but does not include any preparation containing not more than 0.2 per cent of morphine.
Ques:- What is poppy straw ?
Ans. "poppy straw" means all parts (except the seeds) of the opium poppy after harvesting whether in their original form or cut, crushed or powdered and whether or not juice has been extracted therefrom.
Ques:- What is "psychotropic substance"
Ans. "psychotropic substance" means any substance, natural or synthetic, or any natural material or any salt or preparation of such substance or material included in the list of psychotropic substances specified in the Scheduleunder the Narcotic drugs and Psychotropic Substance Act, 1985
Ques:- What is beer ?
Ans. “Beer” means any liquor prepared from malt or grain with or without the addition of sugar and with hops and includes ale, porter and stout;
Ques:- What is a brewery?
Ans. “brewery” means a building or place where beer is manufactured and includes every place therein where beer is stored and whence it is issued;
Ques:- What is wine ?
Ans. “wine” means the fermented juice of grapes or other fruits with or without the addition of sugar or jaggery, the fermentation being produced by the yeast naturally present on the skin of fruit or added externally and having alcoholic strength not exceeding 42 per cent. of proof spirit.
Ques:- What is Duty-paid foreign liquor ?
Ans.“ Duty-paid foreign liquor” means foreign liquor on which duty leviable under the Indian Tariff Act, 1934, or the Sea Customs Act, 1962,(ii) the excise or countervailing duty under the Maharashtra Prohibition Act has been paid and includes foreign liquor which is exempted from such duty.
Ques:- What is fermented liquor ?
Ans. “Fermented liquor” means ale, beer, milk stout (Porter), Cider having alcoholic strength exceeding 5 per cent alcohol volume by volume (i.e. equivalent to 8.75 per cent. of proof spirit) and such other fermented liquors as the State Government may by notification in the Official Gazette, specify.
Ques. What is mild liquor ?
Ans. “mild liquor” means, mild beer having alcoholic strength not exceeding 5 per cent v/v which is equivalent to 8.75 per cent of proof spirit; and any foreign liquor other than mild beer having alcoholic strength not exceeding 5% v/v which is equivalent to 8.75 per cent of proof spirit.
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