Survey on Excise duty Labels/ Stamps – 2
End note:- During the first six months of 2010, the consumption of liquor is reported to be 16 crore liquor cases as per the Sunday Guardian News Paper report dated 26-05-2013 which works out as below.
1 case = 3 bottles. (though it is 3/4/6/12 bottles per case depending on size we always take minimum of 4 for calculation purpose )
Therefore 16 crore cases x 4 bottles = 64 crore bottles.
Per month consumption = 64 /6 = 10.5 crore bottles
10.5 crore bottles means 10.5 crore Excise duty Labels or stamps per month !
The issue of Excise Labels were proposed to be introduced by the Haryana Govts w.e.f . 2009. The requirement per month was anticipated to be 5 crore labels per month as per the Excise department officials. Since Haryana state did not manufacture the liquors within the state no Excise duty Labels/ Stamps of their were earlier issued.
The following graph will show the quantity of bottles used consumed in Haryana alone so that the future requirement could be worked out whenever the state commence issuing Excise duty Label of their own. However all the Liquor bottles imported into these two states were to be pasted with label with caption ‘For use in Haryana only’ and ‘For use in Punjab only’.
End note:- The figures for Punjab and Chandigarh were not available. The liquor consumed in both the states were brought from outside the state and therefore did not warrant Excise duty Labels. However it is understood that both the States have decided to issue Excise Labels from the year 2009 onwards and accordingly Punjab state Excise dept has floated tender inviting supply of Hologram and Excise Adhesive Labels for the period 2010-11 to be affixed on Liquor bottles of Punjab Medium Liquor (PML) and Indian Made Foreign Liquor (IMFL). The tender states that the annual requirement will be 50 crore labels approximately which works out to 4.2 crore per month. Similarly the tender issued by the Chandigarh mentions the requirement of Excise duty Labels as approximately 0.85 crore Labels per month. This therefore puts the projected requirement of Excise duty Liquor Labels of all the three states to 2.66 +4.2 + 0.85 = 7.71 or roughly 7.8 crore labels per month which simultaneously will speak the volume of liquor expected to be consumed.
The specification of Labels for Punjab as per the tender floated states the following features as requirement for Paper based Labels.
1. Intaglio Printing
2. Intaglio Rub Mark
3. Micro Lettering
4. Six Colour printing with Online Numbering
5. 12 Digit sequential numbers to be generated through electronic mode to be printed on every label as specified by the Excise and Taxation Commissioner. Three numbers of check digits to be generated out of 12 digits serial numbers of the same label through software by using mathematical formula. These 3 numbers to be printed on the label by using computerized variable data printed machine.
6. Specimen signature of the Deputy Excise & Taxation Commissioner (D)
7. Guilloche Design.
8. Emblem of Government of Punjab
9. Secret Code.
10. Printer Code.
11. Visible Fluorescent Ink.
12. Micro Printing with U.V.Ink
13. Nano printing
14. Die Punching
15. Colour Changing Ink
16. Any other Security Ink or security feature that may be considered useful.
One piece of information by way of interest here. The quantity of Labels does not reflect the quantum of Liquor consumed which will be much more as the bottles range in capacities like 100 ml, 200ml, 350 ml, 500ml and 1 Liter !!