|Acts and Rules|
The Abkari Act 1 of 1077, The Prohibition Act 1950, Narcotic Drugs and Psychotropic Substances Act 1985, The Medicinal and Toilet Preparations (Excise Duties) Act 1955, and The Spirituous Preparations (Inter State Trade and Commerce) Central Act 1955 are the laws administered by the Excise Department. The following are the rules framed under the above Acts, some of which are currently in force. Out of the said rules, some are not being used or enforced as a result of policy changes of successive governments.
Besides there is Excise Manual published by Government, which can be referred to by the officers while discharging their duties. The legal sanctity of the Excise Manual was upheld by the Hon’ble High Court of Kerala in its rulings.