Maharashtra Excise Manual
Page 997 of 1109

SCHEDULE—omZ

SCHEDULE—omZ

(⑶)
5. Alcoholic Essences 1[Rupees 75 per proof litre of alcohol contents.]1
6. Liqueurs, Cordials, Mixtures and other preparations containing spirit (other than spirituous medicinal and toilet preparations). 4[Rupees 150 per proof litre of alcohol contents.]4
5[7. Rectified Spirit5 Rupees 250 per proof litre of alcohol contents.
8(a). Local liquor manufactured by using spirit produced from cashew apples, mhowra flowers or any other fermentative bases of fruits and flowers which are produced locally in the State. 300 percent of the manufacturing cost or Rs. 50 per proof litre of alcohol contents, whichever is higher
8(b). All sorts of spirits other than those specified in entries 6,7 and 8 (a) mentioned above (but excluding denatured spirit manufactured in India and Country liquor as defined in Maharashtra Country Liquor Rules, 1973). 300 percent of the manufacturing cost or Rs. 350 per proof litre of alcohol contents, whichever is higher.
9. Wine except the following—
  1. (a) Manufactured as own brands from the grapes produced within the State of Maharashtra without addition of alcohol 39[or with blending of wine manufactured as own or by other manufacturer from the grapes produced within the State of Maharashtra]39
  2. (b) Manufactured as own brands from the grapes produced within the State of Maharashtra with addition of alcohol.
  3. (c) 39Manufactured as own brands from the bulk wine or wine concentrate or grape juice or grapes imported from across Customs Frontier or from other State or blended with wine produced in the State with or without addition of alcohol.39
  4. (d) Manufactured as foreign brands from bulk wine or wine concentrate or grape juice or grapes imported from across Customs Frontier or from other States or blending with wine produced in the State with or without addition of alcohol.
  1. 100 per cent of manufacturing cost.
  2. 39100 per cent of manufacturing cost, (at present remitted in excess of Rs. 10 per bulk litre till 3141 December 2026).39
  3. &125 percent of manufacturing cost.&
  4. 39[150 per cent of manufacturing cost.39
  5. 39200 per cent of manufacturing cost.]39

See Footnotes on Page No. 1003.