Delhi Excise (Amendment) Rules 2021- NOTIFICATION
FINANCE (REV-1) DEPARTMENT
No. F.10/2//2021-22/SRD/Fin(B)/JSBudget/882-892.—In exercise of the powers conferred by sub-section (1) of section 81 of the Delhi Excise Act, 2009 (Delhi Act 10 of 2010), the Lt. Governor of the National Capital Territory of Delhi hereby makes the following rules to further amend the Delhi Excise Rules, 2010, namely:-
- Short Title and Commencement .-
(1)These rules may be called the Delhi Excise (Amendment) Rules 2021.
(2) They shall come into force on such date as the Government may, by notification in the Official Gazette, appoint:
PROVIDED that different dates may be appointed for different provisions of these rules and any reference in any such provision to the commencement of these rules shall be construed as a reference to the coming into force of that provision. - Amendment in Rule 2:
(i) In the Delhi Excise Rules, 2010 (hereinafter referred to as principal rules), after sub-rule (5), the words ‘can and pouch’ shall be substituted with the words ‘can, pouch and aseptic packaging’.
(ii) After Sub-rule (51), the following sub-rule shall be inserted as under:
‘(52) “zone” means an area defined by the Excise Commissioner, from time to time, for the purpose of allocation of Retail Licenses.’
- Amendment in Rule 24: In the principal rules, the rule 24 shall be omitted.
- Amendment in Rule 30: In the principal rules, in rule 30 after the words ‘show window’ and before the full stop, the words, ‘or in any other manner. However, showcasing or branding of liquor will be allowed only inside the retail vend in a zone (L-7V & L-7SP1) ’, shall be inserted.
- Amendment in Rule 32: In the principal rules, in rule 32, the table after the word ‘prescribed fee:-
‘ shall be substituted as under:
| S.No. | Form | Details of Licences | Authority empowered to grant | Authority empowered to renew |
| 1 | L-1 | Wholesale vend of Indian liquor, Foreign Liquor, Draught Beer | Deputy Commissioner | Not renewable |
| 2 | L-3 | Wholesale vend of Country Liquor | Deputy Commissioner | Not renewable |
| 3 | L-4 | Wholesale vend of Rectified Spirit. | Deputy Commissioner | Deputy Commissioner |
| 4 | L-5 | Wholesale vend of Denatured Spirit including Special Denatured Spirit | Deputy Commissioner | Deputy Commissioner |
| 5 | L-6 | Retail vend of Indian Liquor in public sector | Deputy Commissioner | Deputy Commissioner |
| 6 | L-6FG | Retail vend of Foreign Liquor in public sector to the holder of licence in form L- 6 . | Deputy Commissioner | Deputy Commissioner |
| 7 | L-6FE | Retail vend of Foreign Liquor in public sector. | Deputy Commissioner | Deputy Commissioner |
| 8 | L-7 Z | Zonal Licence for Retail vend of Indian Liquor, Foreign Liquor in Private Sector | Deputy Commissioner | Deputy Commissioner |
| 9 | L-7V | Retail vend of Indian Liquor, Foreign Liquor in Private Sector in a Zone | Deputy Commissioner | Deputy Commissioner |
| 10 | L-7SP1 | Super Premium Retail vend of Indian Liquor, Foreign Liquor | Deputy Commissioner | Deputy Commissioner |
| 11 | L-8 | Retail vend of Country Liquor in public sector | Deputy Commissioner | Deputy Commissioner |
| 12 | L-11 | Retail vend of Beer, manufactured by Microbrewery. | Deputy Commissioner | Deputy Commissioner |
| 13 | L-12 | Retail vend of Beer and Wine in Departmental Store. | Deputy Commissioner | Deputy Commissioner |
| 14 | L-12F | Retail vend of Foreign Beer and Wine in Departmental Store to the holder of licence in form L-12. | Deputy Commissioner | Deputy Commissioner |
| 15 | L-13 | Retail Vend of Indian Liquor for Home Delivery | Deputy Commissioner | Deputy Commissioner |
| 16 | L-13F | Retail vend of Foreign Liquor for home delivery to the holders of Licence in Form L-13 | Deputy Commissioner | Deputy Commissioner |
| 17 | L-14 | Retail vend of economy Indian Liquor and Beer to holder of licence in form L-8 | Deputy Commissioner | Deputy Commissioner |
| 18 | L-15 | Service of Indian Liquor and Foreign in a hotel to residents in their rooms | Deputy Commissioner | Deputy Commissioner |
| 19 | L-16 | Service of Indian Liquor & Foreign in a bar/restaurant attached to a Hotel | Deputy Commissioner | Deputy Commissioner |
| S.No. | Form | Details of Licences | Authority empowered to grant | Authority empowered to renew |
| 20 | L-17 | Service of Indian Liquor and Foreign in independent restaurant | Deputy Commissioner | Deputy Commissioner |
| 21 | L-19 | Round the clock service of Indian and Foreign Liquor in independent restaurant located either in arrival or departure area of International Airport. | Deputy Commissioner | Deputy Commissioner |
| 22 | L-20 | Service of Indian and Foreign Liquor in a bar/dining car in a luxury train. | Deputy Commissioner | Deputy Commissioner |
| 23 | L-21 | Round the clock service/sale of Indian and Foreign Liquor in a bar attached to a hotel located either in arrival or departure area of International Airport | Deputy Commissioner | Deputy Commissioner |
| 24 | L-22 | Retail vend of Indian Liquor in duty free shop for consumption “off” the premises located at departure Lounge of International Airport | Deputy Commissioner | Deputy Commissioner |
| 25 | L-23 | Retail vend of Indian and Foreign Liquor in military canteen | Deputy Commissioner | Deputy Commissioner |
| 26 | L-24 | Retail vend of Medicated Wine | Deputy Commissioner | Deputy Commissioner |
| 27 | L-25 | Retail vend of Denatured Spirit including Special Denatured Spirit | Deputy Commissioner | Deputy Commissioner |
| 28 | L-26 | Retail vend of Rectified Spirit | Deputy Commissioner | Deputy Commissioner |
| 29 | L-27 | Retail vend of Bhang | Deputy Commissioner | Deputy Commissioner |
| 30 | L-28 | Service of Indian and Foreign Liquor in a club | Deputy Commissioner | Deputy Commissioner |
| 31 | L-29 | Service of Indian and Foreign Liquor at a club/mess whose membership is exclusively for Government servants, retired Government servants, including members of armed forces, serving or retired and the club/mess is not run on commercial lines. | Deputy Commissioner | Deputy Commissioner |
| 32 | L-30 | Licence for possession of liquor at home in excess of individual possession limit. | Deputy Commissioner | Assistant Commissioner |
| 33 | L-31 | Licence for Warehouse for storage of Indian Liquor, Foreign Liquor, Draught Beer | Excise Commissioner | Not renewable |
| 34 | L-33 | Licence for Warehouse for storage of Country Liquor | Excise Commissioner | Not renewable |
| 35 | L-34 | Licence for Warehouse for the storage of denatured spirit | Excise Commissioner | Excise Commissioner |
| 36 | L-35 | Licence for Ware house for the storage of rectified spirit | Excise Commissioner | Excise Commissioner |
| 37 | L-36 | Licence to a registered medical practitioner, a chemist/druggist for sale of Intoxicating Spirituous Preparations. | Deputy Commissioner | Deputy Commissioner |
| 38 | L-37 | Licence for Hotel Management Institutes for keeping liquor for the purpose of training | Deputy Commissioner | Deputy Commissioner |
| 39 | L-38 | License for Banquet Halls, Party Places, Farm Houses, Motels, Wedding/Party/Event Venues with permission to serve Indian and Foreign liquor in all the parties hosted at their premises on payment of one-time annual fee | Deputy Commissioner | Deputy Commissioner |
Read More on CBIC
