Amended Rule/Section: Section 105(1) of the Maharashtra Prohibition Act, 1949; Government Notification No. ARM.1096/21/2/EXC.3 dated 13 September 1996 — Schedule, Entry 10
Type of Change: Substitution — Complete revision of Country Liquor duty structure under the Maharashtra Country Liquor Rules, 1973
What Changed:
The entire duty framework for country liquor (indigenous spirits) was replaced effective 1 June 2022. The previous single entry 10 has been subdivided into four distinct categories based on: (i) spirit source (cashew-apples/mhowra flowers vs. other articles vs. grain-based); (ii) addition of colouring substances (yes/no); and (iii) alcoholic strength. Each category now carries a prescribed duty per proof litre of alcohol content, calculated as either a fixed rupee amount or a percentage of manufacturing cost (whichever is higher).
Key Details:
Category (a): Cashew-apple/mhowra spirit, no colouring, 75° proof (42.8% v/v) → ₹10 per proof litre
Category (b): Non-cashew/mhowra spirit, no colouring, 62.5° proof (35.66% v/v) → 220% of manufacturing cost OR ₹155 per proof litre (whichever higher)
Category (c): Non-cashew/mhowra spirit, no colouring, 75° proof (42.8% v/v) → 220% of manufacturing cost OR ₹180 per proof litre (whichever higher)
Category (d): Grain-based spirit with colouring, 75° proof (42.8% v/v) → 250% of manufacturing cost OR ₹250 per proof litre (whichever higher)
Effective Date: 1 June 2022
Authority: BPA Section 105(1); Government of Maharashtra Home Department
Note: This is a duty/taxation amendment affecting country liquor manufacturers. The revision introduces granular differentiation by raw material and production method, with escalating duty rates for coloured and grain-based variants.