In exercise of the powers conferred by sub-sections (1) and (2) of Section 21 of the Andhra Pradesh Excise Act, 1968 (Andhra Pradesh Act 17 of 1968), and in suppression of the notification issued G.O.Ms. No.87, Revenue (Ex-II)Dept., dated the 31st January,2011, the Governor of Andhra Pradesh hereby levy an Excise Duty on Indian Made Foreign Liquor, manufactured or produced in the State under any licence granted under the said Act and Countervailing duty on Indian Made Foreign Liquor, manufactured or produced elsewhere in India and imported into the State under a permit issued or licence granted under the said Act, as specified in column (1) of the table below at the rates specified in column (2) thereof.
|Indian Made Foreign Liquor (other than Wine, Beer and Ready to drink
|Rate of Excise Duty/ Countervailing Duty
|1. Basic Price Up to Rs.350/- per case||Rs.47/- per proof litre or 85% of basic price whichever is higher.|
|2. Basic Price above Rs. 350/- and up to
Rs.400/- per case
|Rs.54/- per proof litre or 90%
of basic price which ever is higher
|3. Basic Price above Rs. 400/- and up to
Rs.450/- per case
|Rs.75/- per proof litre|
|4. Basic Price above Rs.450/- and upto
Rs.600/- per case
|Rs.83/- per proof litre|
|5. Basic Price above Rs.600/- and
Up to Rs.700/- per case
|Rs.91/- per proof litre|
|6 .Basic Price above Rs.700/- and- up to
Rs.850/- per case
|Rs.95/- per proof litre|
|7. Basic price above Rs.850/- per case||Rs.100/- per proof litre|
Consequent on the revision in the Excise Duty/ Countervailing Duty there will be certain difference in the issue price and special margin of the stocks in the inventories of the various IMFL depots of the Andhra Pradesh Beverages Corporation Limited as on 30.11.2012 (closing balance) and the stocks in transit (dispatched on or before 30-11-2012 and reaching the depots on or after 01-12-2012) on the one hand and the stocks that will be dispatched by the manufacturers after the revision on the other. In order to avoid dual pricing of IMFL (other than Beer, Wine and Ready to drink varieties) during the transition from the pre-revised rates to the revised rates, it is ordered that the difference between the revised and pre-revised issue price and special margin be levied and collected from the licensees, to whom such stock is issued, as a one-time additional special margin and remitted directly to Government under relevant head of account. The Andhra Pradesh VAT embedded in the additional special margin so collected should be remitted to the appropriate Government head of account.
NOTE: 1. Basic Price means ex-factory price + cost of bottles + cost of packing material + freight + insurance + handling charges and import fee, if any.
2. Case means 9 Nos. of 1000 ML, 12 Nos. of 750 ML, 24 Nos. of 375 ML, 48 Nos. of 180 ML, 96 Nos. of 90 ML bottles of Indian Made Foreign Liquor (excluding Wine, Beer and Ready to drink varieties).
|Basic Price ( Rs./Case)||Trade Margin to be levied on (Basic price+ Excise Duty
/Countervailing Duty+ Value Added Tax)
|Up to Rs. 300/-||28%|
|Above Rs. 300/- and up to Rs.
|Above Rs. 450/- and up to Rs.
|Above Rs. 500/- and up to Rs.
|Above Rs. 1000/- and up to
|34% or Rs.1055/- whichever is higher|
|Above Rs. 2000/-||15% or Rs. 1550/-whichever is higher|