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¹[(iii) (a) 3.75 times the manufacturing cost in case of fermented liquor]¹ ⁴[*]⁴ except Beer plus Sales Tax at the prevalent rate;

²[(b) (I) 3.75 times the manufacturing cost in case of mild beer having alcoholic strength not exceeding 5% v/v (which is equivalent to 8.75% of proof spirit) [mild liquor-A (I)], plus Sales Tax at the prevalent rate;]²

(ii) 3.75 times the manufacturing cost in case of foreign liquor other than mild beer having alcoholic strength not exceeding 5% v/v (which is equivalent to 8.75% of proof spirit) [mild liquor-A(II)], plus Sales Tax at the prevalent rate;

(c) 4.25 times the manufacturing cost in case of foreign liquor other than fermented liquor having alcoholic strength not exceeding 5% v/v (which is equivalent to 8.75% of proof spirit) but not exceeding 8% v/v (which is equivalent to 14% of proof spirit) [mild liquor-B], plus Sales Tax at the prevalent rate;

Explanation.—Mild liquor-A and mild liquor-B means the Categories specified in rule 3(d)(2)(I) of the Bombay Foreign Liquor Rules, 1953].

⁵[(d)]⁵ ⁶[4.60]⁶ times the manufacturing cost in case of Beer having alcoholic strength exceeding 8.75 proof spirit plus Sales Tax at the prevalent rate];

(e) ⁷[3.75]⁷ times the manufacturing cost in case of Beer manufactured in microbrewery having alcoholic strength not exceeding 8.75 proof spirit plus Sales Tax at the prevalent rate;

(f) ⁷[4.60]⁷ times the manufacturing cost in case of Beer manufactured in microbrewery having alcoholic strength exceeding 8.75 proof spirit plus Sales Tax at the prevalent rate.]

(iv) (a) 4 times the manufacturing cost if manufacturing cost per bulk litre of Wine does not exceed Rs. 40 (Rupees Forty only) per bulk litre, plus Sales tax at the prevalent rate.

(b) 4 times the manufacturing cost increased by an amount equal to the manufacturing cost in excess of Rs. 40 (Rupees Forty only) per bulk litre, if the manufacturing cost per bulk litre of wine exceeds Rs. 40 (Rupees Forty only) per bulk litre, plus Sales Tax at the prevalent rate.

⁸[Provided that, in case of the Wine manufactured from any substances and without addition of alcohol and without manufacturing or blending with imported concentrate or imported bulk wine and remitted from excise duty in excess of Rs. 10 per bulk litre upto 31st December 2026,]⁸

(i) 3 times of the manufacturing cost, if manufacturing cost per bulk litre of wine does not exceed Rs. 75 (Rupees Seventy-five only) plus applicable Excise Duty plus Sales Tax at the prevalent rate.

(ii) 3 times of the manufacturing cost increased by an amount equal to the manufacturing cost in excess of Rs. 75 (Rupees Seventy Five only) if manufacturing cost per bulk litre of wine, exceed Rs. 75 (Rupees Seventy five only) plus applicable Excise Duty plus Sales Tax at the prevalent rate.]

Example.—If manufacturing cost of 750 ml bottle of wine declared as Rs. 100 the Maximum Retail Price shall not exceed Rs.[(100*3)+(100-56.25) +7.5 (i.e. excise duty)] +20% Sales Tax, i.e. Rs. 351.25 +(351.25*20/100)=351.25+70.25= Rs. 421.50.]

¹⁰[(A1) Maximum Retail Price of Foreign Liquor shall not exceed,]¹⁰

⁹[(i)(a) 3.5 times the manufacturing cost plus value added tax at the prevalent rate plus custom duty, if manufacturing cost per bulk litre of Foreign Liquor (Spirits), does not exceed Rs. 210 (Rupees Two Hundred ten only);]⁹

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