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Core Purpose

This notification introduces the Delhi Excise (Amendment) Rules, 2025, to further amend the Delhi Excise Rules, 2010.

Detailed Summary

The Lieutenant Governor of the National Capital Territory of Delhi, exercising powers under sub-section (1) of section 81 of the Delhi Excise Act, 2009 (Delhi Act 10 of 2010), has made the Delhi Excise (Amendment) Rules, 2025, which shall come into force on the date of their publication in the official gazette. These amendments modify the Delhi Excise Rules, 2010, specifically concerning Form P-6 and Rule 20. In Form P-6 (referencing Rule 33 & 78), special condition no. 1 is amended to increase the maximum stored quantity of special denatured spirit from 6,744 Kilo Litres to 15,000 Kilo Litres at one time. Special condition no. 2 in Form P-6 is amended to increase the annual authorized possession limit for permit holders from 64,000 Kilo Litres to 120,000 Kilo Litres. Furthermore, Rule 20 is amended to revise the provision for the Bishop of Delhi, allowing the purchase/import, transport, and possession of duty-free sacramental wine annually up to 4,000 litres (previously 91 litres) for bona fide church use, obtainable in one or multiple permits from an authorized distillery anywhere in India with the approval of the Excise Commissioner. The notification was issued by the Finance Department (State Resource Division) on December 22, 2025, under F. No. FIN-SRD016/2/2025-SRD-FINANCE DEPARTMENT/ and signed by KULBHUSHAN BABBAR, Dy. Secy.-II (Finance).

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-22122025-268746 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 394] DELHI, MONDAY, DECEMBER 22, 2025/PAUSHA 1, 1947 [N. C. T. D. No. 387 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE DEPARTMENT (State Resource Division) NOTIFICATION Delhi, the 22nd December, 2025 F. No. FIN-SRD016/2/2025-SRD-FINANCE DEPARTMENT/.—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: 1. Short Title and Commencement: - 1. These rules may be called the Delhi Excise (Amendment) Rules, 2025 2. These amendments shall come into force on the date of publication in the official gazette. 2. Amendment in Form P-6:- (Ref: Rule 33 & 78 of Delhi Excise Rules, 2010) 1. In the special condition no. 1 of the Form P-6, the words “The total quantity of special denatured spirit stored in the said premises shall not exceed 6744 Kilo Litres at one time' shall be substituted with the words 'The total quantity of special denatured spirit stored in the said premises shall not exceed 15,000 Kilo Litres at one time.' 2. In the special condition no. 2 of Form P-6, the words ‘The annual authorized possession limit of the permit holder has been fixed at 64,000 Kilo Litres' shall be substituted with the words ‘The annual authorized possession limit of the permit holder has been fixed at 120,000 Kilo Litres.' 3. Amendment in Rule 20 of Delhi Excise Rules, 2010- 1. Rule 20 shall be amended as- In Rule 20 the words – “Provided further that Bishop of Delhi may, for bonafide Church use for sacramental purpose, purchase, transport, possess sacramental wine upto 91 litres:” shall be replaced with the words – “Provided further that the Bishop of Delhi may, for bona fide church use for sacramental purpose, purchase/import, transport and possess duty free sacramental wine annually up to 4000 litres in one or multiple permits from an authorized distillery anywhere in India with the approval of the Excise Commissioner:" By Order and in the Name of Lieutenant Governor of the National Capital Territory of Delhi, KULBHUSHAN BABBAR, Dy. Secy.-II (Finance) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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