Section 19: Excise Duty as Ad-valorem levy on India Made Foreign Liquor

Q: What does Section 19 of The Model Prison Manual, 2016 (TMPM) deal with?

Section 19 TMPM pertains to "Excise Duty as Ad-valorem levy on India Made Foreign Liquor". It is part of the The Model Prison Manual, 2016, a legislation enacted by the Parliament of India. Section 19 of The Model Prison Manual, 2016 (TMPM) governs excise Duty as Ad-valorem levy on India Made Foreign Liquor. As verified on 22 May 2026.

Q: Is Section 19 TMPM still in force?

Yes, Section 19 of the The Model Prison Manual, 2016 is currently in force across the Republic of India.

Q: What is धारा 19 TMPM?

धारा 19 TMPM is the Devanagari Hindi reference for Section 19 of the The Model Prison Manual, 2016. Section 19 of The Model Prison Manual, 2016 (TMPM) governs excise Duty as Ad-valorem levy on India Made Foreign Liquor. As verified on 22 May 2026.

Q: What is Dhara 19 TMPM?

Dhara 19 TMPM is the Roman Hindi reference for Section 19 of the The Model Prison Manual, 2016. "Dhara" means "Section" in Hindi. Section 19 of The Model Prison Manual, 2016 (TMPM) governs excise Duty as Ad-valorem levy on India Made Foreign Liquor. As verified on 22 May 2026.

Q: How to cite Section 19 of The Model Prison Manual, 2016?

Cite as: "Section 19, The Model Prison Manual, 2016 (TMPM)" in legal briefs. For academic writing, use the BlueBook format: The Model Prison Manual, 2016, 2016, § 19 (India).

Law on Tips Editorial Board

Ad-valorem levy on IMFL of the kinds namely; Brandy, Whisky, Gin, Rum, Cordial, Wine, Beer, Draught Beer etc. shall be charged on the basis of a duty multiplier on the assessed value ascertained by applying an abatement of 65 % on the declared MRP. The different kinds of Foreign Liquor are listed below under sub-Rule.V of rule 19(a):