In exercise of the powers
conferred by section 84 of the Assam Excise Act, 2000 (Assam Act No. XIV of
2000) the Governor of Assam is hereby pleased to make the following rules
further to amend the Assam Excise Rules, 2016, hereinafter referred to as the
principal Rules, namely:- (1) These
rules may be called the Assam Excise (Amendment) Rules, 2017. (2) They shall
come into force on the date of their publication in the Official Gazette. In the principal Rules, in rule 618, the existing
provision shall be renumbered as rule 640. In the principal Rules, after rule 617, the following new
rules 618 to rule 639, under a new chapter namely "PART-IX", shall be
inserted, namely:- "PART-IX HERITAGE
ALCOHOLIC BEVERAGES “618. Definitions. In
the succeeding rules, unless there is anything repugnant in the subject or
context, (a) "Act"
means the Assam Excise Act, 2000 (Assam Act No. XIV of 2000); (b) "Starter
cake" means the cakes which serve as microbial culture for fermentation of
substrate to produce heritage alcoholic beverages and made from grain, leaves,
flower, seeds and other plant parts using traditional methods and processes;
(c)"Self-help groups" means a village based registered group of
micro-entrepreneurs having homogeneous social and economic backgrounds, all
voluntarily coming together to save regular small sums of money, mutually
agreeing to contribute to a common fund and to meet their emergency needs on
the basis of mutual help and usually composed of 5-20 local women or men; (c) "Registered
society" means a co-operative society registered or deemed to have been
registered under the 'Assam Co-operative Societies Act, 1949' and includes a
society formed after amalgamation of such two or more societies or by division
of such an existing society; (d) "Joint
Liability Group" means a group of 4-10 people of same village/locality of
homogenous nature and of same Socio Economic Background who mutually come
together to form a group for the purpose of availing loan from a bank without
any collateral; (e) "Licensing
authority" means the Excise Commissioner for the manufactory licences and
the Collector of the respective district for the wholesale, microbrewery and
retail heritage alcoholic beverages licences subject to the previous sanction
of the State Government; (f) "Heritage
alcoholic beverages" means alcoholic beverage made from fermented grain or
fruits by using traditional starter cake and contains not more than 12 percent
alcohol volume by volume; (g) "Heritage
alcoholic beverages manufactory" means the building alongwith the premises
specified in the licence for the manufacture and storage of heritage alcoholic
beverages; (h) "Heritage
alcoholic beverages microbrewery" means a small Heritage alcoholic
beverages brewery situated in a place on the premises of IMFL/Beer retail 'ON'
hotel, irrespective of its star status, or IMFL/Beer 'ON' restaurant licences
issued under these Rules, where heritage alcoholic beverage is manufactured and
the same is served to their customers for consumption within the premises with
an installed capacity of not more than one thousand liters per day. 619. Application for
a heritage alcoholic beverages manufactory licence. Any person desiring to
obtain a licence to establish a heritage alcoholic beverages manufactory shall
apply to the Excise Commissioner stating therein and satisfying upon, (a) applicant's
name, parentage and permanent address; (b) details of
technology for the manufacture of heritage alcoholic beverages, such as:- (i) method of
manufacture; (ii) raw
materials to be used and proportion of yield there from; (iii) starter
cake to be procured, added and proportion thereof vis-a-vis other raw materials
alongwith stages involved; (iv) duration
of fermentation alongwith process to be followed; (v) details of
bottling process, sealing and labeling; and (vi) name of
brands and their origin in terms of the communities or tribes involved
traditionally in the manufacture of the particular brands; (c) product
profile such as marketing capacity in and outside Assam and revenue prospects; (d) manufactory
details such as systematic profile of the plant and it's working; (e) details
regarding place of establishment of manufactory, such as ownership, commercial
conversion; (f) copy of
the document showing the applicant's right, title and interest on the proposed
site or the land; (g) pollution
and environmental factors, if any, clearance from the concerned department; (h) a
registered deed of agreement with the ethnic self-help groups, registered
societies and Joint Liability Groups who are the manufacturer of the starter
cake, stating that at least 25% of the total requirement of starter cakes or
any of the ingredients required will be procured from such groups; (i) treasury
Challan showing deposit of Application Fee of rupees twenty five thousand only; (j) if the
applicant is a firm, company or corporation, it shall submit the following
particulars and documents in addition to the particulars and documents
submitted above: (A) In case of
a partnership firm:- (i) two copies
of the partnership deed, if any; (ii) a copy of
the registration certificate duly notarized by a Notary showing the
registration of the Partnership Deed; (iii) complete
biodata of partners including names and addresses; (iv) a photocopy
of the PAN Card duly attested by a gazetted officer; (v) bank
particulars of partners; (vi) copies of
Income Tax Returns for the last three years along with acknowledgement
certificates; (vii) the name
and complete biodata of the person who shall deal with Excise matters. (B) In case of
a company:- (i) two copies
each of certificate of incorporation issued by the Registrar of Companies and
Memorandum of Articles of Association; (ii) a copy of
the latest audited financial statements such as the Balance Sheet and the
Profit and Loss Accounts; (iii) location
of the registered office; (iv) particulars
of Directors; (v) proof of
filing the documents with the Registrar of Companies; (vi) particulars
of bank account of the company as well as the individual Directors; (vii) a
photocopy of the PAN Card of the company as well as those of the individual
Directors duly attested; (viii) copies of
Income Tax Returns filed by the company for the last three years along with
acknowledgement of the Income Tax Returns as well as those for the individual
Directors; (ix) a copy of
the Board's resolution, if any, relevant to the application; (x) a copy of
the Board's resolution stating the name and complete biodata of the person who
shall deal with Excise matters. Rule 588 of these Rules shall apply mutatis
mutandis in the matter of application for heritage alcoholic beverages
manufactory also. 620. Application Fee
for grant of heritage alcoholic beverages manufactory, wholesale and retail
licence or shifting of licensed premises. All applications for grant of
heritage alcoholic beverages licence or shifting of licensed premises of any
licence shall be made in prescribed form and shall be accompanied by a
nonrefundable and non-adjustable Application Fee at the following rates
irrespective of sanction or grant of the applied licence:- (a) For
heritage alcoholic beverages manufactory licence: Rs. 25,000.00 (b) For
heritage alcoholic beverages wholesale licence: Rs. 15,000.00. (c) For
heritage alcoholic beverages microbrewery licence: Rs .10,000.00 (d) For
heritage alcoholic beverages retail licence: Rs. 5,000.00 irrespective of
sanction or grant of the applied licence. 621. Procedure for
the grant of manufactory license. (1) On receipt
of the application under rule 619, the Excise Commissioner shall cause to be
examined the suitability of the site and the buildings on which the plant is
proposed to be set up and verify the correctness of the particulars and
documents enclosed along with the application through the concerned District
Collector; (2) The
Collector shall, after examination and verification under sub-rule (1), forward
the application with his opinion to the Excise Commissioner. (3) The Excise
Commissioner shall, after such further enquiry as he may think necessary,
forward to the State Government with his opinion in this regard. (4) The State
Government shall consider the opinion of the Excise Commissioner under sub-rule
(3) and may sanction the grant of license. (5) Provided
that when the application for manufactory licence of heritage alcoholic
beverages is made by an existing IMFL manufactories, Country Spirit
manufactories (granted under Part-VIII of these Rules), an existing brewery and
for an existing IMFL or Country Spirit manufactory or brewery licensed
premises, the procedure provided in rule 619 and sub-rule (1), (2), (3) and (4)
of rule 621 above shall not be applicable. 622. Addition or
alteration to buildings, still etc. requires previous sanction. (1) No
addition or alteration to buildings or other permanent apparatus as shown in
the plans of the plant approved by the Excise Commissioner shall be made
without the previous sanction of the Excise Commissioner. (2) When any addition
or alteration to the plan of the plant approved by the Excise Commissioner is
required to be made, the licensee shall submit to the Excise Commissioner,
through the Collector, a revised copy of the plan of the plant with a
certificate from the Officer-in-Charge of the plant as to its correctness. (3) The Excise
Commissioner may, if he thinks it necessary, approve the revised plan submitted
under sub-rule (2). 623. Excise
Commissioner may verify description and plans at any time (1) The Excise
Commissioner may verify at any time the description and plans approved under
rule 621 or rule 622 and if he finds any deviation from the approved plans, he
may require the licensee to submit revised plan for approval. (2) The Excise
Commissioner may depute any officer for verification, as mentioned in sub-rule
(1) and such officer shall be allowed full access to the premises. The
manufacturer shall be bound to carry out any rectification as per direction of
Commissioner within a reasonable time to be fixed by the Commissioner. 624. Licence fees (a) For
heritage alcoholic beverages manufactory licence: Rupees twenty five thousand
only per annum. (b) For
heritage alcoholic beverages wholesale licence: Rupees fifteen thousand only
per annum. (c) For
heritage alcoholic beverages microbrewery licence: Rupees ten thousand only per
annum. (d) For
heritage alcoholic beverages retail licence: Rupees five thousand per annum. The provisions contained in rule 129 and 130 of these
Rules shall apply mutatis mutandis in the matter of renewal of all kinds of
heritage alcoholic beverages licences. 625. Appointment of
Excise Officer/Staff and their cost The appointment of excise officers and staff shall be
governed by rule 461 of these Rules. 626. Accommodation
for Officer-in-charge and establishment The accommodation for Officer-in-charge and other
establishment shall be governed by rule 462 of these Rules. 627. Office furniture The manufacturer shall provide such office furniture as
may be required for the use of the officers within the plant. 628. Notice of commencement
and cessation of work Every proprietor or manager of a licensed plant shall
give at least fifteen days' notice in writing to the Collector of the date on
which he proposes to commence the work of the plant and at least one month's
notice before he desires to cease the work of it. 629. Power to
withdraw the establishment In case a manufacturer desires to cease the production of
the plant for a period exceeding one month, he shall intimate the same in
writing and request to withdraw the establishment to the Excise Commissioner.
The Excise Commissioner shall withdraw the establishment stationed at the plant
and prohibit further production of the heritage alcoholic beverages in the
plant until the manufacturer has given him a fifteen days' notice in writing of
the date on which he proposes to re-commence the production of heritage
alcoholic beverages in the plant. 630. Fastenings for
lock The manufacturer shall provide and maintain suitable and
secure fastenings, wherever the Excise Commissioner may deem necessary, to all
vats and other receptacles, store-rooms, pipes etc. to the satisfaction of the
Excise Commissioner for the attachment of locks. The keys of all such locks
shall be retained by the Officer-in-Charge. The manufacturer shall also attach
his locks to all rooms used for the manufacture or storage of spirit and he
shall be bound to remove such locks when required by the Officer-in-Charge. 631. Quality (1) The
manufacturer shall ensure use of transparent transparent glass/PET bottles and also
ensure proper cleaning, washing, rinsing, sealing, labeling and packaging to
the satisfaction of the Excise Commissioner: Provided that the Excise Commissioner may require the
manufactory to strictly adhere to such standards of cleaning, washing, rinsing,
sealing, labeling and packaging, as may be directed by him from time to time. (2) The Excise
Commissioner may require any manufactory or wholesaler or retailer to affix
security holograms or adhesive tapes or shrink sleeves or any other
distinguishing mark on the cap of the bottle or neck of the bottle or on the
label of the bottle or one or more combinations thereof or at any portion of
the body of the bottle, as may be directed by him from time to time. 632. Chemical
analysis of heritage alcoholic beverages (1) The manufacturer
shall provide two bottles of heritage alcoholic beverages measuring 600 ml. and
300 ml. from each batch at free of cost to the Officer-in-Charge of the
manufactory for analysis and fitness for human consumption by the Chemical
Examiner, Excise, Assam. (2) In case of
urgency, and on the requisition of the manufacturer of heritage alcoholic
beverages, bottled beverages may be allowed to be issued on the basis of the
report declared by the manufacturer's chemist in a certificate as regards to
the fitness of that beverage for human consumption. (3) The
licensee of a heritage alcoholic beverages microbrewery shall arrange to check
the quality of raw materials used and the heritage alcoholic beverage produced
in the microbrewery by the Chemical Examiner, Excise, Assam. The samples shall
be drawn once in every month and the report of the Chemical Examiner, Excise,
Assam shall be displayed on the premises of the heritage alcoholic beverages
microbrewery. 633. Issue of
heritage alcoholic beverages only on payment of duty (1) No
heritage alcoholic beverages in labeled and capsuled bottles shall be issued
without payment of Ad-valorem levy from a heritage alcoholic beverages
manufactory. (2) For the
purpose of these rules, the Ad-valorem levy on heritage alcoholic beverages imposed
under section 20 of the Act shall be charged on the basis of a duty multiplier
as mentioned below, on the assessed value ascertained by applying an abatement
of 65% on the declared MRP. Prescribed Ad-valorem levy on heritage
alcoholic beverages for sale in Assam: 0.4 times of the assessed value
ascertained by applying an abatement of 65% on the declared MRP for a bottle of
600 ml or equivalent quantity. For heritage alcoholic beverages produced in
a microbrewery, the Ad-valorem levy shall be charged on the basis of its daily
installed capacity @ Rs. 4.00 per BL 634. Procedure of
issue of heritage alcoholic beverages The provisions contained in rule 20, 21, 22 and 24 of
these Rules shall apply mutatis mutandis to the procedure of issue of heritage
alcoholic beverage also. 635. Establishment of
duty paid heritage alcoholic beverages wholesale warehouse (1) Persons
desirous of obtaining wholesale licenses for the deposit and storage of duty
paid heritage alcoholic beverages shall apply to the District Collector, who
shall grant the license with the previous sanction of the State Government. (2) The
applications shall contain the following particulars and documents:- (i) the name
or names and the address or addresses of the person or persons applying; (ii) the
purpose for which the wholesale warehouse is proposed to be opened, specifying
in detail the nature of the business which the applicant desires to carry on
therein and the expected volume of transaction; (iii) the name
of the place at which, the site on which and the building in which the
warehouse is to be constructed or worked; (iv) copy of
the document showing the applicant's right, title and interest on the proposed
site or the land. (v) the date
from which in the event of a license being granted to him, the applicant
proposes to commence working the wholesale warehouse; (vi) 4 (four)
copies of the approved plan of the buildings which he intends to use for his
warehouse and a layout plan showing the position of store-rooms, warehouses
etc.; (vii) whether
the applicant or any of his partners holds on the date of application or, held
at any time in the past, individually or in partnership with others, any
license for the sale of heritage alcoholic beverage and if so, the details; (viii) proof of
solvency of the applicant; (ix) receipted
original challan showing the deposit of application fee. (x) whether
the applicant/applicants is/are liable to pay any dues to Government, such as
arrears of Excise Duty or fees, Sales Tax, Income Tax etc. in respect of any
other license held by him. (3) (i) On
receipt of the application for license, the District Collector shall, examine
the suitability of the site, the building and with regard to any other matter
and thereafter send the application along with his opinion to the Excise
Commissioner. (ii) The Excise Commissioner shall, after
such further enquiry as he may think necessary, forward to the State Government
with his opinion in this regard. (iii) The State Government shall consider the
application and the opinion of the Excise Commissioner and may sanction the
grant of license; (iv) after the State Government has
sanctioned the grant of license the applicant shall be called upon to make
arrangements for the construction of the warehouse within six months of such
communication. Upon completion of the building, he shall deposit two fresh
copies of the plan with the Collector, who shall cause them to be verified and
then submit one copy to the Commissioner for examination and comparison with
the plan first submitted and for further verification that he may think
necessary. The applicant shall be bound to conform to
the instruction of the Commissioner within a reasonable time, to be fixed by
him, regarding any addition or alteration to the building which he considers
necessary, whether before or after the final plans are submitted; (v) After the applicant has complied with the
instruction as aforesaid, the Excise Commissioner shall approve the plans with
such modifications as are necessary and shall send the same to the District
Collector for grant of the license to the applicant. (vi) No addition or alteration to the
building as shown in the plans finally approved by the Commissioner shall be
made without the previous sanction of the Commissioner. When any addition or
alteration is made with the previous sanction of the Commissioner, fresh plans
shall be submitted to the Commissioner through the Collector where the
warehouse is located. (vii) It shall be open to the Commissioner to
verify at any time any of the descriptions and plans mentioned hereinbefore,
and on proof of error, to require fresh ones to be submitted for sanction. Such
verifications may be made by any officer deputed for the purpose and such
officer shall be allowed full access to the premises. Sanction to the plan may
be withheld in respect of which it differs from plan, already sanctioned, and
unless it has been rectified to the satisfaction of the Commissioner. The
wholesaler shall be bound to carry out such rectification within a reasonable
time to be fixed by the Commissioner. (4) Provided
that when the application for wholesale warehouse licence of heritage alcoholic
beverages is made by an existing IMFL wholesale warehouse licensee, Country
Spirit wholesale warehouse licensee (granted under Part-VIII of these Rules)
and for an existing IMFL or Country spirit wholesale warehouse premises, the
procedure provided in sub-rule (1), (2) and (3) of rule 635 above shall not be
applicable. (5) Before the
license to the warehouse is granted by the District Collector, the applicant
shall pay: (a) the
prescribed security deposit which shall be equivalent to the licence fee; (b) the
licence fee of rupees fifteen thousand only. 636. Establishment of
heritage alcoholic beverages microbrewery and retail shops (1) (i) The
license for the microbrewery and retail sale of heritage alcoholic beverages may
be granted by the Collector with the previous sanction of the Excise
Commissioner. (ii) Application for the grant of
microbrewery and retail licenses may be submitted to the Collector along with
receipted challan showing deposit of application fee. (iii) The collector shall conduct such
enquiry as he may think necessary and if he is satisfied with the suitability
of the proposal in all respect including that of the site, the proposal shall
be sent to the Excise Commissioner with his specific comments. (iv) The Excise
Commissioner shall examine the proposal so sent by the Collector concerned and
if he is satisfied, shall sanction the grant of licence. (v) Licences for the
microbrewery and retail sale of heritage alcoholic beverages shall be granted
by the District Collector with the previous sanction of the Excise
Commissioner. (vi) Before grant of such licence, a licence
fee as specified in rule 624 above and a security deposit equivalent to the
licence fee shall be realized from the applicant. (2) Provided
that when the application for retail sale licence of heritage alcoholic
beverages is made by an existing Country Spirit retail sale licence
holder(granted under Part-VIII of these Rules),an IMFL retail sale licensee and
for an existing Country Spirit retail or IMFL retail sale licensed premises,
the procedure provided in sub-rule (i), (iii), (iv) and (v) of sub-rule (1) of
rule 636 above shall not be applicable. (3) No license
shall be renewed if the licensee is in arrear of any Excise revenue or fee
payable for the license unless otherwise directed by the Excise Commissioner. (4) All
existing IMFL manufactories, country spirit manufactories (granted under
chapter-VIII of these Rules), IMFL and Country Spirit wholesale warehouses
(granted under Part-VIII of these Rules), Breweries and IMFL and Country spirit
retail sale licensees having a valid licence shall be eligible to apply for
heritage alcoholic beverages manufactory, wholesale and retail licence
respectively in terms of these Rules. (5) All
shopping malls, grocery shops, shops selling food items shall be eligible to
apply for heritage alcoholic beverages retail licence in terms of these Rules. 637. Label, batch
number, maximum retail price and holograms (1) The
capsuled or sealed (ROPP) bottles shall be labeled. A distinct serial number,
to be known as the batch number, shall be allotted to each bottle and this
number along with the date of manufacture is to be printed on the label at the
time of bottling. The label shall also contain printed instructions showing:- (a) description
of the guaranteed fluid contents in litres and/or millilitres; (b) alcoholic
strength of the contents; (c) brand
name; (d) description
of the product with the name of the community or tribe who traditionally
manufactures the product; (e) place of
manufacture; (f) full name
and address of the manufacturer and the date of manufacture; (g) in case of
products meant for sale in Assam, the legend "For sale in Assam
only"; (h) in case of
products meant for sale in Assam, the maximum retail price (MRP) inclusive of
all taxes of the product. (2) No label
shall be used unless the same has been duly registered under these rules. No
heritage alcoholic beverages shall be manufactured or sold or offered for sale
in bottles by the manufacturer or wholesaler in Assam unless the brand names under
which and the label and measure in litre with which it is to be manufactured or
sold, have been registered with the Excise Commissioner and a certificate
authorizing manufacture and sale under such brand name and with such label for
each measure has been granted by him. (3) The
registration shall be for a period not exceeding one year from the first day of
April to the thirty first day of March. A fee of rupees five thousand shall be
payable by the licensee for the certificate under sub-rule (2) and rupees five
thousand for renewal thereof. (4) Application
for registration of a brand and label of heritage alcoholic beverages under
sub-rule (2) shall be made to the Excise Commissioner at least two months prior
to its manufacture or sale or offer for sale: Provided that the application for renewal of the existing
brands and labels shall be submitted to the Excise Commissioner by the month of
February every year. (5) Application
submitted under sub-rule (4) shall be accompanied with the following
particulars:- (a) the brand
name under which and the measure in litres or millilitres in which the heritage
alcoholic beverage is proposed to be manufactured or sold; (b) the
description of the product with the name of the community or tribe who
traditionally manufactures the product; (c) the name
and address of the manufacturer; (d) specimen
copies of the labels, authenticated by the applicant with his signature in full
and date showing:- (i) the
particulars mentioned in clause (a), (b) and (c), and (ii) in case of
products meant for sale in Assam, the printed inscription "For sale in
Assam only": (e) a copy of
the challan showing the payment of fee for registration: Provided that in case of renewal of certificate for the
existing brands and labels, the challan showing the payment of renewal fee
shall be dated prior to the date of expiry of the existing registration. (6) The
registration fee payable shall be half of the prescribed registration fees as
may be applicable in case registration is necessitated by any change in the
particulars) of the label already registered excepting changes in one or more
of the following particulars when the prescribed registration fee in full shall
be payable:- (i) brand
name; (ii) name of
the manufacturer; (iii) registered
address of manufacturer; (iv) measures
in litres/millilitres; (v) strength
of heritage alcoholic beverage; and (vi) description
of content. (7) A correct
and up-to-date record of all brands and labels, which are registered for
manufacture or sale of heritage alcoholic beverages or whose registration is
renewed from time to time, shall be maintained separately by the Excise
Commissioner. (8) The labels
on the bottles of the heritage alcoholic beverages intended to be manufactured
or sold by a permit granted under sub-rule (2) shall conform to the labels
registered by the Excise Commissioner and shall contain particulars under
sub-rule (5) and/or such other particulars as may be required under any other
rule for the time being in force. (9) No
heritage alcoholic beverages shall be sold or offered for sale in bottles in
Assam unless the words "For sale in Assam only" are prominently
printed on the label with which it has to be sold except in specific cases
where the Excise Commissioner has allowed any exemption in writing. 638. Quantity of
Heritage Alcoholic Beverages to be sold by retail sale Heritage alcoholic beverages in measures of 600 ml or 300
ml in transparent glass/PET bottles fitted with pilfer-proof seals/capsules are
to be sold to the wholesalers by the manufacturers and to the retailers by the
wholesalers to whom a license may be granted for the purpose. One case of
heritage alcoholic beverages will contain 20 bottles of 600 ml i.e. 12 BL or
equivalent quantity. 639. General
provisions regarding sale of heritage alcoholic beverages. The provisions contained in rule 6, 7, 8, 9, 10, 11, 16,
17 and 18 of these Rules shall apply mutatis mutandis to the
import/transport/sale of heritage alcoholic beverages also."ASSAM EXCISE (AMENDMENT) RULES, 2017
PREAMBLE