Delhi Excise Policy Amendment: The Delhi government has revised its excise policy. Under this amendment, the Delhi Excise Rules, 2010, have been amended. This amendment increases the limits for the possession and use of special denatured spirits.
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Delhi Excise Policy Amendment: The Delhi government has revised its excise policy. Under this amendment, the Delhi Excise Rules, 2010, have been amended. This amendment increases the limits for the storage and use of special denatured spirits. Furthermore, the scope of regulations related to sacramental wine used in churches has been expanded to provide more clarity regarding its use.
According to a notification issued by the Finance Department on December 22, 2025, these amendments have been made with the approval of the Lieutenant Governor of the National Capital Territory of Delhi under Section 81(1) of the Delhi Excise Act, 2009. These changes will come into effect from the date of publication in the Official Gazette.
Amendment to Form P-6, which governs permits for special denatured spirits under Rules 33 and 78, increases the maximum quantity that can be stored at a time on licensed premises from 6,744 kiloliters to 15,000 kiloliters.
The annual authorised storage limit for permit holders has been almost doubled, from 64,000 kilolitres to 1,20,000 kilolitres.
The notification also amends Rule 20 of the Delhi Excise Rules, 2010, expanding the scope of provisions related to sacramental wine used in churches.
Under the amended provision, the Bishop of Delhi will now be permitted to purchase, import, transport, and possess up to 4,000 liters of duty-free sacramental wine per year through a single permit or multiple permits. The previous rule permitted the purchase, transport, and possession of up to 91 liters of sacramental wine solely for bonafide church use.
According to the amended rule, alcohol can be obtained from any authorized distillery located anywhere in India, subject to the approval of the Excise Commissioner.
Delhi’s excise system has been under scrutiny since the Aam Aadmi Party government withdrew its 2021-22 liquor policy following investigations by the CBI and the Enforcement Directorate into alleged irregularities. Following the withdrawal of the policy, the government-controlled retail system was restored to its previous form in the capital.
Since then, most changes to the excise system have been made through amendments to regulations and administrative notifications. Under the Delhi Excise Act, the Lieutenant Governor (LG) has played a key role in approving these changes.
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