Report No. 249

28. Excise (Spirits) Act, Act 16 of 1863

Category: Taxes, Tolls and Cess Laws

Recommendation: Repeal

The Act provided for the levy of excise duty payable on spirits used exclusively in 'arts and manufactures or in chemistry'. This now falls under the category of excise on industrial alcohol which is levied by the Central Government under the Central Excise Tariff Act, 1985. The 1863 Act is therefore redundant and should be repealed by the Central Government.