SIKKIM EXCISE (PROCEDURE FOR REGISTRATION OF INDIAN MADE FOREIGN LIQUOR/BEER AND FOREIGN LIQUOR MANUFACTORIES SITUATED IN OTHER STATES AND OUTSIDE INDIA) RULES, 2001

 

PREAMBLE

In exercise of powers conferred by sub-section (1) of section 27 of the Sikkim Excise Act, 1992 (2 of 1992), and all other powers enabling in that be half, the Government of Sikkim, hereby makes the following rules, namely:-

CHAPTER I PRELIMINARY

Rule - 1. Short title, extent and Commencement.

(1)     These rules may be called the Sikkim Excise (Procedure for Registration of Indian Made Foreign Liquor/Beer and Foreign Liquor Manufactories situated in other States and outside India) Rules, 2001.

(2)     They shall extend to the whole of Sikkim.

(3)     They shall come into force on the date of their publication in the Official Gazette.

Rule - 2. Definitions.

(1)     In these rules unless the context otherwise requires:

(a)      "Act" means the Sikkim Excise Act, 1992.

(b)      "bonded warehouse" means a licensed bonded warehouse established under clause (c) of sub-section (1) of section 12 of the Act.

(c)      "duty" means excise duty or countervailing duty as defined in clause (g) of section 2 of the Act.

(d)      "duty" paid imported foreign liquor" means liquor of all kinds imported into India on which the excise duty leviable under the Indian Tariff Act, 1934 or the Customs Act, 1962 have already been paid;

(e)      "duty paid Indian Made Foreign Liquor" means Indian Made Foreign Liquor on which the Excise Duty or as the case may be, countervailing duty under the Act has been paid and includes Indian Made Foreign Liquor which is exempted from payment of such duty;

(f)       "Exporting place" means any place in India outside the Sikkim from which Liquors is to be brought into the State of Sikkim;

(g)      "Foreign Liquor" means all liquor produced and manufactured outside India;

(h)     "Form" means the form appended to these rules;

(i)       "Indian Made foreign Liquor" means all foreign liquor produced and manufactured in India;

(j)       "Imported pass" means and includes a requisition or indent countersigned by the Commissioner or Additional Commissioner or Joint Commissioner or Deputy Commissioner of the importing place or the import as the case may be;

(k)      "importing place" means any place in India outside the Sate of Sikkim to which foreign liquor is to be sent from the State of Sikkim;

(l)       "Liquor" means,

(i)       Brandy, Whisky, rum, vodka, gin, liqueurs, cordials, bitters and wines or tincture containing any of the liquor aforesaid;

(ii)      Spirit, sophisticated or compounded so as to resemble in colour and flavour, brandy, whisky, rum, vodka, gin, liqueurs, cordials, bitter or other similar potable alcoholic preparations.

(iii)     spirit including rectified spirit intended to be used for the manufacture of brandy, whisky, rum, vodka, gin, squash, cordials, bitter or other similar potable alcoholic preparations; and

(iv)    beer, ale, porter, cider, sherry and other similar potable fermented liqueurs. Provide that the expression "Potable liquor" shall not include, unless there is anything repugnant in the subject or in the context, the spirit including rectified spirit mentioned in item (iii) aforesaid;

(m)    "place of import" means the place in the State of Sikkim in which foreign liquor is imported;

(n)     "place of export" means place in the State of Sikkim from which foreign liquor is exported;

(o)      "verification " means,

(i)       examining the seals of the cask, drums or other receptacles forming the consignment of intoxicants to verify that they are not tampered with during transit;

(ii)      ascertaining that the number and marks on the casks, drums or packages tally with those shown on the reverse on the permit;

(iii)     ascertaining that the quantity transported tallies with the quantity mentioned in the permit and includes in the case of spirit the strength of which can be ascertained by the hydrometer examining the contents by drawing samples from the cask or drums or other packages in order to find that the strength of the spirit correspond to that shown on the reverse of the permit;

and

(iv)    satisfying that the duty or fee required to be paid under the Act or rules thereunder have been correctly levied and credited;

(p)      "warehouse officer" means an officer in-charge of a bonded warehouse.

(2)     Words and expressions not defined in these rules but defined in these rules but defined in the Act shall have the meaning respectively assigned to them in the Act.

Rule - 3. Registration of Exporters of Indian Made Foreign Liquor/Beer and Foreign Liquor.

Any manufacturer of Indian Made Foreign Liquor/Beer/Foreign Liquor having such Indian manufactory or brewery located in a State other than Sikkim and outside India desires to export Indian made Foreign Liquor/Beer in the State of Sikkim shall make an application Addressed to the Commissioner for registration shall contain the following particulars, namely:-

(i)       Name and address of the applicant;

In case of an applicant which is a firm or a company, the name and address of the partners and promoters of such applications shall be accompanied with an attested copy of licences, registered a partnership deed and Article or association and Memorandum of association (latest).

(ii)      Number, date and validity period of the manufacturer brewery licence, with an attested copy thereof.

(iii)     Name of the brand, stating whether such brand is a registered trade mark and the number and date of trade mark registration with a copy of trade mark registration and a copy of certification or registration.

(iv)    An undertaking to the effect that the manufacturer undertakes to abide by the condition of the certificate or registration and the provisions of the Sikkim Excise Act,. 1992 (Act No. 2 of 1992) and rules, regulations and orders make thereunder.

Rule - 4. Grand of Certificated Registration.

On receipt of the application made under rule 3, the Commissioner shall make such enquires as he deems necessary and on being satisfied that there is no objection to grant the registration applied for, he may grant the certificate of registration in the form on payment of fees (inclusive of consideration) of Rupees 20,000 (Twenty thousand) only.

Rule - 5. Approval of brands.

The holder of certificate of registration granted under rule 4 shall apply to the Commissioner for approval of the brands of each kind of liquor intended to be exported for import in the State of Sikkim. On receipt of such application the Commissioner shall make such enquires as he deems necessary and on being satisfied that there is no objection to approve the brands he may grants the approval thereof on payment of fees as shown below, namely:-

Rule - 6. Duration of registration.

No certificate of registration issued under rule 4 and approval of brands under rule 5 shall be granted for a period beyond 31st day of March next following the date of grant of the said certificate.

Rule - 7. Procedure for grant of certificate of registration for subsequent period.

Any holder of the certificate granted under rule 4, who desires to continue such registration after the date of expiry may make an application as provided in rule 3 atleast 30 (thirty) days before the date of expiry of the certificate. The provisions of rules 3 and 4 and approval of brands under the rule 5 shall, mutatis mutandis apply to the grant of certificate of registration for subsequent period.

Rule - 8. Import of Foreign Liquor in the State and payment of Excise Duty.

Only such foreign liquor or beer as are manufactured by the holder of certificate of registration issued by the Commissioner shall be allowed to be imported in the State of Sikkim on payment of Excise Duty and fees, prescribed in this behalf from time to time, in the State.

Rule - 9. Suspension and cancellation of certificate of registration.

The certificate of registration may be suspended or cancelled in accordance with provisions of section 28 of the Act.