The Excise & Taxation Department, Chandigarh Administration on March 10, 2026, issued the Punjab Excise Bonded Warehouse (Chandigarh 1st Amendment) Rules, 2026, further to amend the Punjab Excise Bonded Warehouse Rules, 1957, as in force in the Union Territory of Chandigarh.
These Rules shall come into force with effect from April 01, 2026.
The following has been amended:
• Rule 2 has been amended to prohibit the grant of new B.W.H.-2 (Bottling Plant) licences for the Excise Policy Year 2026–27, mandate intimation of ownership changes, restrict transfer without approval (₹5 lakh fee), and require quarterly quality testing reports; licences may not be renewed after two breach cases.
• Under Rule 3(A), the licence fee for D-2 (redistillation) has been fixed at ₹4,00,000 for 2026–27.
• In Rule 4, renewal fee for B.W.H.-2 licences is set at ₹65,00,000, with a mandatory Fire Safety Certificate and requirement of separate premises for L-1B/L-13 licences.
• Further, leasing of bottling plants is prohibited, operations are regulated (including overtime fees), and a ₹30 lakh bank guarantee is mandatory.
• Strict penalties are introduced for violations, including suspension/cancellation and compounding fees ranging from a minimum of ₹1 lakh to ₹20 lakh or more, depending on the number of violations.
[Notification no. - E&T/ETO(X)-2026/ 4139]
