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Taxation West Bengal Ministry of Finance Bengal Excise Act, 1909

Government of West Bengal issues West Bengal Excise (Procedure for Grant and Functioning of License and Payment of Fees for Use of Industrial Spirit) Rules, 2025

31-Dec-2025 | Notification No. : 2199-F.T

Government of West Bengal has issued West Bengal Excise (Procedure for Grant and Functioning of License and Payment of Fees for Use of Industrial Spirit) Rules, 2025 with effect from 1st April 2026 Key Highlights of the Rules as follows:- 1.Under the Bengal Excise Act, 1909 and pursuant to the Supreme Court judgment, the State has notified consolidated rules superseding earlier ones to regulate industrial spirit. 2.These rules apply across West Bengal to all existing and new manufactories of medicinal/toilet preparations, industrial and domestic users, and bona fide institutional users, regulating procurement, storage, supply and use of industrial spirit, while enabling the State to levy fees and prevent misuse. 3. All erstwhile bonded and non-bonded manufactories which were engaged in production of spiritous medicinal, toilet preparations under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 and which still carry on such business after repeal of the said Act under license granted under the Drugs & Cosmetics Act, 1940 as subsequently amended, and all new manufactories. 4.Procedure for grant of license/permit and applicable fees are as prescribed under the rules. 5. Every license/ permit issued under these rules shall be valid up to 31st March next and subject to renewal for the next licensing year. For more information kindly refer the attached document.

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