Excise rules in Delhi tweaked: Key changes announced for industrial alcohol and sacramental wine

Delhi has updated its excise rules. The Finance Department has announced key amendments to the Delhi Excise Rules, 2010, introducing tighter regulations and clearer guidelines to help manage the distribution of industrial alcohol more effectively.

These changes are set to take effect once they are published in the official gazette, providing businesses and regulators with a revised framework for compliance and oversight.

One of the standout updates is a revision to Form P-6, which now specifies that the total quantity of special denatured spirit sold for industrial use shall not exceed 15,000 kilolitres at any given time, in line with Rule 33 of the Delhi Excise Rules, 2010. This change is aimed at ensuring better control and preventing overstocking of industrial alcohol, thereby enhancing accountability. Additionally, a special condition has been added stating that the annual authorised possession for permit holders shall not exceed 15,000 kilolitres, a move intended to maintain market balance and minimise the risk of misuse.

A significant change also impacts Rule 20, particularly the special permissions granted to the Bishop of Delhi for the use of sacramental wine.

The revised wording in Rule 20 now states: “Provided further that the Bishop of Delhi may, for bona fide church use for sacramental purpose, purchase or import, transport, and possess duty-free sacramental wine annually up to 4,000 litres in one or multiple permits from an authorised distillery anywhere in India, with the approval of the Excise Commissioner.” This amendment substantially raises the earlier limit of 91 litres, allowing a significantly higher quantity to be transported and used for church-related purposes.

What is sacramental wine?

Sacramental wine plays an important role in Christian worship, particularly during the Eucharist, where it symbolises the blood of Jesus Christ. During this sacred ceremony, the wine is consumed by members of the congregation as part of a ritual commemorating the Last Supper, believed to be Jesus’ final meal with his disciples. For the Christian community, sacramental wine represents faith, spiritual nourishment, and unity, reinforcing the bond between believers and Christ’s sacrifice.

Once these amendments are officially notified in the gazette, they will become legally binding, marking an important step in strengthening the regulation of excise-related activities in Delhi.