Delhi amends excise rules
New Delhi: The Delhi government has introduced fresh amendments to its excise framework by notifying changes to the Delhi Excise Rules, 2010, substantially revising norms related to the storage of special denatured spirit and the use of sacramental wine by churches.
The amendments were notified by the Finance Department on December 22, 2025, and have been carried out under Section 81(1) of the Delhi Excise Act, 2009, following approval from the Lieutenant Governor of the National Capital Territory of Delhi. The revised rules will take effect from the date they are published in the official gazette.
One of the key changes involves a sharp increase in the annual authorised possession limit for permit holders dealing with special denatured spirit, a substance commonly used for industrial and manufacturing purposes. Under the amended rules, the permitted annual storage and possession limit has been raised from 64,000 kilolitres to 1,20,000 kilolitres, nearly doubling the earlier cap. Officials said the revision is aimed at aligning regulatory limits with current industrial demand while maintaining oversight through the existing permit system.
The notification also introduces significant changes to Rule 20 of the Delhi Excise Rules, expanding provisions governing the procurement and use of sacramental wine by churches. Under the revised framework, the Bishop of Delhi will now be allowed to purchase or import, transport and possess up to 4,000 litres of duty-free sacramental wine annually. The revised limit may be availed through either a single permit or multiple permits, depending on operational requirements.
Previously, the rule allowed churches to purchase, transport and possess only 91 litres of sacramental wine, strictly limited to bona fide religious use. The substantial enhancement of the limit marks a major policy shift, aimed at simplifying procedures for religious institutions while retaining regulatory control.
The amendment also broadens sourcing options for sacramental wine. Churches will now be permitted to procure wine from any authorised distillery located anywhere in India, subject to approval by the Excise Commissioner. Earlier provisions did not clearly allow such flexibility, often leading to logistical and administrative constraints.
Delhi’s excise regime has been under sustained scrutiny since the withdrawal of the AAP government’s 2021–22 liquor policy, which was rolled back following investigations by the CBI and the ED into alleged irregularities.
