In a significant policy shift with far-reaching religious and industrial implications, the Delhi government has amended the Delhi Excise Rules, 2010, dramatically increasing the quantity of sacramental wine that churches in the Capital can procure for religious ceremonies. The revised rules also substantially expand storage and possession limits for special denatured spirit, offering a boost to a range of industrial users.
The amendments, notified by the Finance Department and published in the official gazette, revise Rule 20 of the Delhi Excise Rules and come into force immediately. Officials say the move aims to align regulatory limits with practical needs while maintaining oversight through the Excise Department.
Major Relief for Churches in the Capital
Under the revised rules, the Bishop of Delhi is now permitted to purchase or import up to 4,000 litres of duty-free sacramental wine annually, a steep increase from the earlier cap of just 91 litres.
The wine may be procured in one or multiple permits from authorised distilleries located anywhere in India, subject to approval by the Excise Commissioner. The increase is expected to significantly ease logistical challenges faced by churches, particularly those conducting regular services and large religious gatherings.
The Finance Department notification stated:
“Provided further that Bishop of Delhi may, for bonafide Church use for sacramental purpose, ‘purchase, transport, possess sacramental wine up to 91 litres’ shall be replaced with the words – ‘purchase/import, transport and possess duty free sacramental wine annually up to 4,000 litres in one or multiple permits from an authorised distillery anywhere in India with the approval of the Excise Commissioner.’”
Church representatives have long pointed out that the earlier limit was impractical for a city with a sizeable Christian population and multiple parishes, often requiring repeated permissions for small quantities. The revised rule is seen as a long-overdue correction that brings regulatory norms in line with actual consumption needs for sacramental purposes.
Industrial Sector Also Sees Significant Gains
Beyond religious institutions, the amendments also offer substantial relief to industrial units that rely on special denatured spirit, commonly used as a solvent in pharmaceuticals, chemicals, cosmetics, and other manufacturing processes.
Under the revised norms, the maximum quantity of special denatured spirit that can be stored at licensed premises under Form P-6 has been increased from 6,744 kilolitres to 15,000 kilolitres at any given time.
Additionally, the annual authorised possession limit for permit holders has been raised from 64,000 kilolitres to 120,000 kilolitres, effectively nearly doubling the allowable annual volume.
Industry stakeholders say the move will help reduce supply-chain disruptions, minimise frequent compliance procedures, and improve operational efficiency, especially for large-scale manufacturers.
Legal Basis and Implementation
The notification clarified that the amendments were made under the statutory powers vested in the administration.
“In exercise of the powers conferred by sub-section (1) of section 81 of the Delhi Excise Act, 2009 (Delhi Act 10 of 2010), the Lieutenant Governor hereby makes the following rules to further amend the Delhi Excise Rules, 2010,” the notification read.
It further stated:
“These rules may be called the Delhi Excise (Amendment) Rules, 2025… These amendments shall come into force on the date of publication in the official gazette.”
Officials emphasised that while limits have been enhanced, procurement and possession remain subject to regulatory approval, record-keeping, and inspection to prevent misuse.
Balancing Regulation and Practical Needs
Policy analysts note that the amendment reflects a broader shift toward rationalising excise regulations, particularly after repeated feedback from religious bodies and industry groups about outdated limits.
For churches, the change ensures uninterrupted religious observances without bureaucratic hurdles. For industries, it supports production stability and economic activity while retaining regulatory oversight.
As Delhi continues to recalibrate its excise framework, the latest amendment is being viewed as a targeted reform that addresses genuine operational needs without diluting enforcement mechanisms.
