Gazette Reference: Unable to determine specific gazette number/date from provided text Type: Informational/Reference Document — Tax Structure and Duty Structure (Maharashtra Excise) Authority: Bombay Prohibition Act, 1949 (Maharashtra State Excise)
⚠️ Note: This document appears to be a reference/informational summary of existing excise duty structures rather than a formal amendment gazette notification. It does not contain a specific gazette number, date of publication, or amendment clause. The summary below reflects the rates and structures as described in the document.
EXCISE DUTY STRUCTURE SUMMARY
(1) Tax Structure — Excise Duty
A) CIVILIANS (OTHER THAN DEFENCE SERVICES)
# Item Excise Duty Rate MRP Formula 1 IMFL 300% of M.C. or ₹300/- per proof litre (whichever higher) If M.C. < ₹120/BL: M.C. × 5 + ST; If M.C. > ₹120: {(M.C. × 5) + (M.C. − 120)} + ST 2A Mild Beer (< 5% alcohol v/v) 175% of M.C. or ₹42/- per bulk litre (whichever higher) M.C. × 3.75 + ST 2B Fermented Beer (> 5% alcohol) 235% of M.C. or ₹80/- per bulk litre (whichever higher) M.C. × 4.60 + ST 3a Wine (general) 100% of M.C. (duty exempted till 30.12.2021) — 3b Wine from grapes grown within state (no alcohol addition) 100% of M.C. If M.C. < ₹40/BL: M.C. × 3 + ST; If M.C. > ₹40: {(M.C. × 3) + (M.C. − 40)} + ST 3c Wine from grapes within state (with alcohol addition) 125% of M.C. --do-- 3d Wine from grapes imported/from other state/blended 150% of M.C. --do-- 3e Wine as foreign brand from bulk wine/concentrate/grape imported or blended 200% of M.C. --do-- 4 Liquors (other than Beer, < 5% alcohol — declared mild vide notification 17.09.2002) 150% of M.C. or ₹33/- per bulk litre (whichever higher) M.C. × 3.5 + ST 5a Country Liquor — from other than cashew-based spirit 213% of M.C. or ₹135/- per proof litre (whichever higher) M.C. × 4.5 + ST 5b Country Liquor — from cashew & Mhowra flowers spirit (from 20.07.2005) ₹10/- per proof litre — Wine Duty Exemption: 100% exemption granted for wines manufactured from grapes produced in Maharashtra for 20 years (2001 to 31.12.2021).
B) CANTEEN STORES DEPARTMENT (DEFENCE)
Item Excise Duty (w.e.f. 01.04.2011) MRP Formula IMFL (excluding Rum) 180% of M.C. or ₹180/- per proof litre (whichever higher) If M.C. < ₹120: M.C. × 3.8 + ST; If M.C. > ₹120: {(M.C. × 3.8) + (M.C. − 120) × 5} + ST Rum 60% of M.C. or ₹135/- per proof litre (whichever higher) If M.C. < ₹120: M.C. × 2.6 + ST; If M.C. > ₹120: {(M.C. × 2.6) + (M.C. − 120) × 5} + ST Wine 100% remitted upto 2021 (grapes from Maharashtra) — Beer (Mild/Fermented) 100% of M.C. M.C. × 3.15 + ST