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MAHARASHTRA eGAZETTE AMENDMENT SUMMARY

Gazette Reference: Revised MRP and Duty Structure (FY 2025-26)

Type: Comprehensive Duty Structure Revision — Financial Year 2025-26

Authority: Bombay Prohibition Act, 1949 and Maharashtra Excise Duty Rules

Summary: This gazette establishes comprehensive excise duty rates and Maximum Retail Price (MRP) formulas for all categories of alcoholic beverages for FY 2025-26. The revision covers IMFL, country liquor, beer, wine, and special provisions for Defence/CSD imports, along with associated transport, import/export fees, and brand registration charges.

COMPLETE DUTY AND FEE STRUCTURE FOR FY 2025-26

A. IMFL (INDIAN MADE FOREIGN LIQUOR) - CIVILIAN

Category	Excise Duty	MRP Formula
IMFL (MC ≤ Rs. 260/BL)	450% of MC or Rs. 750/proof litre (whichever higher)	MC × 6.5 + VAT (40%)
IMFL (MC > Rs. 260/BL)	300% of MC	(MC × 5) + (MC-260) × 4 + VAT (40%)
Local Liquor (from Cashew/Mohwra/fruit fermentative bases)	Rs. 50/proof litre	MC × 5 + VAT

B. BEER - CIVILIAN

Beer Type	Excise Duty	MRP Formula
Mild Beer (<5% v/v)	175% of MC or Rs. 42/BL (whichever higher)	MC × 3.75 + VAT (40%)
Fermented Beer (>5% v/v)	235% of MC or Rs. 80/BL (whichever higher)	MC × 4.60 + VAT (40%)
Craft Beer (≤14 proof/8% v/v)	Rs. 60/BL	MC × 4 + VAT

C. WINE - CIVILIAN

Wine Category	Excise Duty	MRP Formula
Grape Wine (Maharashtra, no alcohol/blending)	Rs. 10/BL (till 31 Dec 2026)	Cutoff = Size/1000 × 75 (MC × 3) OR {(MC × 3) + (MC - Cutoff)} + VAT (20%)
Fruit Wine (non-grape)	100% of MC	Cutoff = Size/1000 × 40 (MC × 4) OR {(MC × 4) + (MC - Cutoff)} + VAT (20%)
Grape Wine (Maharashtra, with alcohol)	125% of MC	Cutoff = Size/1000 × 40 (MC × 4) OR {(MC × 4) + (MC - Cutoff)} + VAT (20%)
Own Brand (imported bulk/concentrate)	150% of MC	Cutoff = Size/1000 × 40 (MC × 4) OR {(MC × 4) + (MC - Cutoff)} + VAT (20%)
Foreign Brand (imported bulk/concentrate)	200% of MC	Cutoff = Size/1000 × 40 (MC × 4) OR {(MC × 4) + (MC - Cutoff)} + VAT (20%)

D. MILD LIQUOR - CIVILIAN

Type	Alcohol Strength	Excise Duty	MRP Formula
Mild Liquor-A	≤8.75% proof (5% v/v)	175% of MC or Rs. 42/BL (whichever higher)	MC × 3.75 + VAT
Mild Liquor-B	>8.75% but ≤14% proof (5-8% v/v)	200% of MC or Rs. 200/BL (whichever higher)	MC × 4.25 + VAT

E. COUNTRY LIQUOR - CIVILIAN

Type	Strength	Excise Duty	MRP Formula
Black & White Label (non-cashew/mohwra)	62.5° proof (35.66% v/v)	220% of MC or Rs. 155/proof litre (whichever higher)	MC × 4.5 + VAT
Regular Label (non-cashew/mohwra)	75° proof (42.8% v/v)	220% of MC or Rs. 180/proof litre (whichever higher)	MC × 4.5 + VAT
Coloured Liquor (grain-based with colouring)	75° proof (42.8% v/v)	250% of MC or Rs. 250/proof litre (whichever higher)	MC × 4.5 + VAT

DEFENCE (CSD) RATES

IMFL & Beer for CSD

Item	Excise Duty	MRP Formula
IMFL (excl. Rum) (MC < Rs. 120)	180% of MC or Rs. 180/proof litre (whichever higher)	MC × 3.8 + VAT
IMFL (excl. Rum) (MC > Rs. 120)	Same as above	{(MC × 3.8) + (MC - 120) × 5} + VAT
Rum (MC < Rs. 120)	60% of MC or Rs. 135/proof litre (whichever higher)	MC × 2.6 + VAT
Rum (MC > Rs. 120)	Same as above	{(MC × 2.6) + (MC - 120) × 5} + VAT
Wine (blended/with alcohol)	MC × 0.6	Cutoff = Size/1000 × 40 (MC × 3.6) OR {(MC × 3.6) + (MC - Cutoff)} + VAT (20%)
Wine (Maharashtra grapes)	MC × 1 (Rs. 10/BL till 31 Dec 2026)	Cutoff = Size/1000 × 40 (MC × 2.7) OR {(MC × 2.7) + (MC - Cutoff)} + VAT (20%)
Beer (mild/fermented)	100% of MC	MC × 3.15 + VAT

OVERSEAS IMPORT (SPECIAL FEES)

Item	Special Fee	MRP Formula
Spirits (MC < Rs. 210)	150% of MC or Rs. 450/BL (whichever higher)	MC × 3.5 + Custom Duty + VAT
Spirits (MC > Rs. 210)	Same as above	{(MC × 3.5) + (MC - 210) × 4} + Custom Duty + VAT
Spirits (CSD imports) (MC < Rs. 210)	180% of MC or Rs. 230/BL (whichever higher)	MC × 3.5 + Custom Duty + VAT
Spirits (CSD imports) (MC > Rs. 210)	Same as above	{(MC × 3.5) + (MC - 210) × 4} + Custom Duty + VAT
IMFL (MRP ≤ Rs. 900)	Rs. 400/BL	MC × 2 + Special fee + Custom Duty + VAT
IMFL (MRP Rs. 901-6,000)	Rs. 300/BL	Same as above
IMFL (MRP > Rs. 6,000)	5% of MRP	Same as above
Mild Beer	175% of MC or Rs. 42/BL (whichever higher)	MC × 3.5 + Custom Duty + VAT
Fermented Beer	235% of MC or Rs. 80/BL (whichever higher)	MC × 4 + Custom Duty + VAT
Mild Liquor-A	150% of MC or Rs. 33/BL (whichever higher)	MC × 3.5 + Custom Duty + VAT
Mild Liquor-B	175% of MC or Rs. 42/BL (whichever higher)	MC × 3.75 + Custom Duty + VAT
Wine	N/A	MC × 2 + Special fee + Custom Duty + VAT
Foreign Liquor Concentrates	Rs. 15/BL	As applicable
Wine Concentrates/Bulk	Rs. 15/BL	As applicable

TRANSPORT, IMPORT/EXPORT FEES

Transport Fees

Item	Fee per Bulk Litre
Alcohol for potable liquor	Rs. 2.00
Alcohol for industrial products	Rs. 0.30
IMFL	Rs. 2.00
Country Liquor	Rs. 1.25
Beer	Rs. 0.25
Wine	Rs. 0.25

Export Fees (Out of State)

Item	Fee
Molasses	Rs. 50/Metric Ton
Alcohol for potable liquor (RS/Grain Spirit)	Rs. 0.40/BL
Alcohol for industries	Rs. 1.50/BL
IMFL (MRP < Rs. 500)	Rs. 3.00
IMFL (MRP ≥ Rs. 500)	Rs. 10.00
For CSD - Spirits, Wine, Malt Liquor	Rs. 1.00/BL
Country Liquor	Not applicable
Beer	Rs. 1.00/BL
Wine	Rs. 0.50/BL

Import Fees*

Item	Fee per Bulk Litre
Alcohol for portable liquor (RS/Grain Spirit)	Rs. 10.00
Alcohol for industries	Rs. 1.50
IMFL	Rs. 7.00
Foreign Liquor Concentrates	Rs. 15.00
Beer	Rs. 4.00
Wine	Rs. 7.00
Wine Concentrates/Bulk	Rs. 15.00

*Note: Countervailing duty equal to excise duty is recoverable on import from other states, in addition to import fees.

BRAND REGISTRATION FEES

Out-of-State Manufacturer Registration

Initial Registration (Form-K): Rs. 16,69,800/-

Per Label Registration

Ex-Manufactory Price Range	Registration Fee
IMFL up to Rs. 30/litre	Rs. 5,000
IMFL Rs. 30-70/litre	Rs. 7,000
IMFL Rs. 70 and above/litre	Rs. 10,000
Beer and Wine (all ranges)	Rs. 5,000

Effective Date: Financial Year 2025-26

Key Note: All bottles for CSD must be prominently marked "FOR DEFENCE SERVICE PERSONNEL ONLY" in capital letters to distinguish from civilian supplies.

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मराठीत सारांश

# थोडक्यात:
**FY 2025-26 साठी दारुचे नवीन excise duty आणि MRP (किमत) तय केले गेले आहेत। सर्व प्रकारच्या दारु—IMFL, कंट्री लिकर, बिअर, वाईन इत्यादीसाठी अलग-अलग duty आणि किमत सूत्र बदलले आहेत।**

---

## मुख्य बदल काय झाले?

### **A. IMFL (Indian Made Foreign Liquor) — साधारण**

**आधी क्या होती, आता काय झाली?**
- **कमी किमतीची IMFL** (Manufacturing Cost ≤ ₹260/BL): duty **450%** किंवा **₹750/proof litre** (जो जास्त हो)
- किमत = MC × 6.5 + 40% VAT

- **महाग IMFL** (MC > ₹260/BL): duty **300%** (कमी झाली!)
- किमत = (MC × 5) + (बाकीवर × 4) + VAT

**उदाहरण:** जर MC = ₹300 असेल, तर duty = 300% = ₹900 (आधी जास्त असेल)

---

### **B. बिअर (Beer) — साधारण**

| प्रकार | Excise Duty | किमत सूत्र |
|------|-----------|---------|
| **Mild Beer** (5% alcohol) | 235% MC किंवा ₹80/BL | MC × 4.60 + VAT |
| **Craft Beer** (≤8% alcohol) | ₹60/BL (fixed) | MC × 4 + VAT |

---

### **C. वाईन (Wine) — साधारण**

**महाराष्ट्रातील द्राक्ष वाईन = खूप सस्ती!**
- **बिना alcohol मिक्स:** duty = केवळ ₹10/BL **(31 Dec 2026 पर्यंत)**
- **Alcohol मिक्स:** duty = MC का 125%
- **विदेशी वाईन:** duty = MC का 200% (सर्वात महाग)

---

### **D. कंट्री लिकर (Country Liquor) — साधारण**

| लेबल | Strength | Duty | किमत |
|------|---------|------|-----|
| **Black & White** | 62.5° proof | 220% MC किंवा ₹155/proof L | MC × 4.5 + VAT |
| **Regular** | 75° proof | 220% MC किंवा ₹180/proof L | MC × 4.5 + VAT |
| **Coloured** | 75° proof | 250% MC किंवा ₹250/proof L | MC × 4.5 + VAT |

---

### **E. Mild Liquor (हल्के दारु) — साधारण**

| Type | Alcohol | Duty | किमत |
|------|---------|------|-----|
| **Mild-A** | ≤5% v/v | 175% MC किंवा ₹42/BL | MC × 3.75 + VAT |
| **Mild-B** | 5-8% v/v | 200% MC किंवा ₹200/BL | MC × 4.25 + VAT |

---

### **F. Defence/CSD (सेना) के लिए विशेष दर**

**सैनिकांना सस्ता दारू!**
- **IMFL (Rum नव्हे):** duty = 180% MC (civilian = 450%! तर **बहुत कम**)
- **Rum:** duty = 60% MC (सर्वात सस्ता)
- **बिअर:** duty = 100% MC
- **वाईन (महाराष्ट्र):** ₹10/BL (Same सस्ता)

**महत्व:** CSD बाटलीवर **"FOR DEFENCE SERVICE PERSONNEL ONLY"** लिहिले असणे जरूरी!

---

### **G. विदेशातून आयात (Import करणे) — Special Fees**

जर विदेशातून दारू आयात केले तर अतिरिक्त fee:

| Item | Fee |
|------|-----|
| **Spirits** (कमी किमत) | 150% MC किंवा ₹450/BL |
| **IMFL** (₹500 पर्यंत) | ₹400/BL |
| **बिअर** | 175-235% MC |
| **वाईन** | MC × 2 + fee |

---

### **H. Transport, Export, Import Fees**

**Transport करताना fee दे:**
| Item | Fee |
|------|-----|
| Alcohol (दारुसाठी) | ₹2.00/BL |
| IMFL | ₹2.00/BL |
| कंट्री लिकर | ₹1.25/BL |
| बिअर | ₹0.25/BL |
| वाईन | ₹0.25/BL |

**दूसरे राज्यांना निर्यात करताना (Export):**
- IMFL (₹500 पर्यंत) = ₹3.00
- IMFL (₹500+ ) = ₹10.00
- बिअर = ₹1.00/BL
- वाईन = ₹0.50/BL

**विदेशातून आयात करताना (Import):**
- Alcohol = ₹10.00/BL
- IMFL = ₹7.00/BL
- बिअर = ₹4.00/BL
- वाईन = ₹7.00/BL

---

### **I. Brand Registration Fees (नवीन ब्रॉंड नोंदणी)**

**बाहेरातून दारु आणताना:**
- **सुरुवातीची नोंदणी (Form-K):** ₹16,69,800 (एकदा)

**प्रत्येक label साठी:**
| Range | Fee |
|-------|-----|
| IMFL ₹30 पर्यंत | ₹5,000 |
| IMFL ₹30-70 | ₹7,000 |
| IMFL ₹70+ | ₹10,000 |
| बिअर/वाईन | ₹5,000 |

---

## सारांश: काय बदलले?

✅ **सेना (Defence):** IMFL वर duty 450% → 180% (बहुत सस्ता)
✅ **महाराष्ट्र वाईन:** ₹10/BL fixed (खूपच सस्ते!)
✅ **CSD बाटली:** विशेष चिन्हांकन जरूरी
✅ **Transport fee:** दारु हलवताना fee दावे
✅ **Import fee:** विदेशातून आणताना अतिरिक्त fee

**असल: नवीन fee आणि duty structure अधिक सुव्यवस्थित आणि स्पष्ट केला गेला आहे।**

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