Amended Rule/Section: Maharashtra Prohibition Act, 1949, Section 105(1); 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/excise fee structure
What Changed:
The entire Schedule entry governing excise duty on Country Liquor as defined under the Maharashtra Country Liquor Rules, 1973 has been substituted with a new four-category framework. The previous entry (not reproduced in the gazette) has been replaced with a structure that now classifies country liquor by:
The duty mechanism shifts from a uniform or simpler structure to a tiered percentage-of-manufacturing-cost model combined with minimum per-proof-litre floor rates, whichever is higher.
Key Details:
| Category | Raw Material & Characteristics | Alcoholic Strength | Duty Structure |
|---|---|---|---|
| (a) | Cashew-apples & mhowra flowers; no colouring | 75° proof (42.8% v/v) | ₹10 per proof litre (fixed) |
| (b) | Other sources (not cashew/mhowra); no colouring | 62.5° proof (35.66% v/v) | 220% of manufacturing cost OR ₹155 per proof litre — whichever higher |
| (c) | Other sources (not cashew/mhowra); no colouring | 75° proof (42.8% v/v) | 220% of manufacturing cost OR ₹180 per proof litre — whichever higher |
| (d) | Grain-based; with colouring substances | 75° proof (42.8% v/v) | 250% of manufacturing cost OR ₹250 per proof litre — whichever higher |
Effective Date: 1 June 2022
Authority: Section 105(1), Maharashtra Prohibition Act, 1949 (XXV of 1949)