The Delhi government has made significant changes to its Excise Rules, 2010, amending storage and possession limits for special denatured spirit and expanding provisions for sacramental wine used by churches.
The changes were notified by the Finance Department on December 22, under Section 81(1) of the Delhi Excise Act, 2009, with the approval of the Lieutenant Governor of Delhi. The amendments take effect from the date of publication in the official gazette.
Higher limits for special denatured spirit
Under the revised Form P-6, which governs permits for special denatured spirit under Rules 33 and 78, licensed premises can now store up to 15,000 kilolitres at a time, up from the previous 6,744 kilolitres.
The annual authorised possession limit for permit holders has also nearly doubled, rising from 64,000 kilolitres to 1,20,000 kilolitres, according to a report by CNBC TV18.
Expanded provisions for sacramental wine
Rule 20 of the Delhi Excise Rules, 2010, has been amended to widen the scope of sacramental wine permissions. The Bishop of Delhi can now purchase, import, transport, and possess duty-free sacramental wine up to 4,000 litres annually, either through a single permit or multiple permits.
Earlier, the limit was only 91 litres strictly for bona fide church use. The new rule allows sourcing from any authorised distillery in India, with the Excise Commissioner’s approval.
Context and background
Delhi’s excise policies have been under close scrutiny since the 2021–22 liquor policy was withdrawn following CBI and Enforcement Directorate investigations into alleged irregularities. After the policy rollback, the capital returned to a government-controlled retail system.
Since then, changes in the excise framework have been implemented through administrative notifications and rule amendments, with the Lieutenant Governor playing a key role in approvals under the Delhi Excise Act.
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