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MRP & Excise Duties

Issued
18 Oct 1996
Source
State Excise Website
Category
Excise Page Pdf

What This Document Says

MAHARASHTRA eGAZETTE ANALYSIS

Document Type: Compilation of Rules and Notifications
Subject: Maximum Retail Price (MRP) Fixation and Excise Duties under Bombay Prohibition Act, 1949

PART I: MAHARASHTRA POTABLE LIQUOR (FIXATION OF MAXIMUM RETAIL PRICES) RULES, 1996

Original Notification: G.N. H.D. No. ARM. 1096/21/7/EXC-3, dated 18th October 1996
Effective Date: 1st January 1997
Authority: Section 143(2)(hl)(ii) of Bombay Prohibition Act, 1949
Amendment History: 21 amendments from 1996 to 2011

KEY PROVISIONS

Rule 1 — Title and Commencement
Rules came into force from 1st January 1997.

Rule 2 — Definitions

  • Manufacturer: Holders of PLL, BRL, CL-I licenses or Form 'K' registration certificate
  • Maximum Retail Price (MRP): Maximum price at which potable liquor (excluding country liquor in pack form) may be sold to ultimate consumer, inclusive of all taxes, duties, freight, transport charges, dealer commission, and delivery charges
  • Foreign Liquor: All liquor produced or manufactured outside India (added by amendment dated 10-7-2007)
  • MRP must be printed on each pack as: "Maximum/Max. Retail Price Rs. ___ (inclusive of all taxes and duties)" or "MRP Rs. ___ (inclusive of all taxes and duties)"

    • Rule 3 — Declaration Requirements
    Manufacturers must declare manufacturing cost and MRP in quadruplicate to:

    • District Superintendent of State Excise (for domestic manufacturers)
    • Commissioner (for exporters to Maharashtra)
    • FL-I licensees (for imported liquor removal from customs)

      • Rule 4 — Subsequent Changes
      Any variation in manufacturing cost or MRP must be declared in advance in quadruplicate.

      Rule 5 — MRP Regulation Formula

      (A) SALE TO LICENSEES (OTHER THAN CSD)

      Country Liquor:

      • 4.5 × manufacturing cost + Sales Tax

        • Foreign Liquor (Spirits):

        • If cost ≤ Rs. 120/bulk litre: 5 × cost + Sales Tax
        • If cost > Rs. 120/bulk litre: 5 × cost + 5 × (excess over Rs. 120) + Sales Tax

          • Beer & Mild Liquor:

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मराठीत सारांश

# महाराष्ट्र दारूबंदी कायदा — MRP आणि Excise Duty समजावून सांगतो

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## थोडक्यात:
**महाराष्ट्र सरकारने 1996-97 नंतर दारूचे किंमत (MRP) आणि Excise Duty कसे ठरवायचे हे नियम बनवले आहेत. हा कायदा सरकारला tax मिळायचा आणि दाराचे किंमत नियंत्रणात ठेवायचा.**

---

## KEY बातमी (सोप्या भाषेत)

### **1) MRP (Maximum Retail Price) म्हणजे काय?**

थोडक्यात: **दारु shop वर किती किंमतीला विकायचे हे सरकारने ठरवून दिलेले आहे.**

- हिमधे सर्व tax, delivery charge, shopkeeperचे commission सव्व समाविष्ट आहे
- हीच किंमत bottle/pack वर print असायला हवी
- उदाहरण: "MRP Rs. 500 (inclusive of all taxes and duties)"

---

### **2) MRP कसे तयार होते? (महत्वाचे)**

सरकारने **cost-based formulas** बनवले आहेत. म्हणजे:

#### **देशी Spirits (Foreign Liquor):**
- जर manufacturing cost ≤ Rs. 120 per litre: **किंमत = 5 × cost + Sales Tax**
- जर cost > Rs. 120: **किंमत = 5 × cost + extra (5 × जास्तीचा भाग) + Sales Tax**

उदाहरण: जर cost Rs. 100 असेल, तर MRP = (5 × 100) + tax = Rs. 500 (हवेसहवे)

#### **Beer:**
- Light Beer (≤8.75% alcohol): **3.5 × cost + Sales Tax**
- Heavy Beer (>8.75% alcohol): **4 × cost + Sales Tax**

#### **देशी दारू (Country Liquor):**
- **4.5 × cost + Sales Tax**

#### **Wine (वाईन):**
- जर cost ≤ Rs. 40: **4 × cost + Sales Tax**
- जर cost > Rs. 40: **4 × cost + (जास्तीचा भाग) + Sales Tax**

#### **विशेष सूट महाराष्ट्र Grape Wine (local):**
- ज्याला alcohol मिक्स नहीं केलेली: **3 × cost** (कमी rate)
- सरकारने 2011 पर्यंत हा tax माफ केला होता

---

### **3) Armed Forces (CSD) ला वेगळी किंमत**

सेना shop (Canteen Stores) ला सस्ती दारु दिली जाते:

- **Spirits (Rum वगळता):** 3.8 × cost (लोकांना 5 × cost, तर सेनेला 3.8 × cost)
- **Rum:** 2.6 × cost (सर्वात सस्ते)
- **Beer/Wine:** आणखी कमी multiplier

**कारण:** सैनिकांना सरकार सहाय्य करते

---

### **4) Imported Foreign Liquor (विदेशातून आयात केली दारु)**

या दारु ला Customs Duty लागते हिचा अतिरिक्त खर्च:

#### **Imported Wine (विशेष नियम):**
- **MRP ≤ Rs. 900:** दुप्पट cost + Rs. 400 + Customs + Tax
- **Rs. 900-6000:** दुप्पट cost + Rs. 300 + Customs + Tax
- **MRP > Rs. 6000:** दुप्पट cost + 5% + Customs + Tax

(फक्त महागाल शराब ला 5% हिसाब लागतो)

---

## **EXCISE DUTY (Government ला कर) — समजावून सांगतो**

### **थोडक्यात:**
**जेव्हा दारु बनते, तेव्हा maker ला सरकारला कर देणा पडतो. हा कर "Excise Duty" कहलतो.**

---

### **Excise Duty कसा लागतो?**

**दोन तरीके:**
1. **Percentage तरीका:** manufacturing cost चा 150%, 175%, 250% इत्यादी
2. **Fixed तरीका:** प्रति litre एक निश्चित रुपये (Rs. 33/litre, Rs. 42/litre इत्यादी)

**जे काय जास्त असेल, तेच लागतो!**

---

### **विविध दारु वर Excise Duty:**

| दारु प्रकार | Duty |
|-----------|------|
| **Beer (हलकी)** ≤8.75% alcohol | 150% cost किंवा Rs. 33/litre (जे जास्त) |
| **Beer (जड)** >8.75% alcohol | 175% cost किंवा Rs. 42/litre (जे जास्त) |
| **Mild/Fermented Liquor** | 150-175% cost किंवा Rs. 33-42/litre |
| **Spirits (सर्व)** — Rum, Vodka इत्यादी | **300% cost किंवा Rs. 240/proof litre** (सर्वात जास्त!) |
| **Rectified Spirit** (industrial use) | Rs. 250/proof litre |
| **Wine (शराब)** — देशी | 100-200% cost |
| **Country Liquor (पारंपरिक)** | 250% किंवा Rs. 95/proof litre |

**कड़ी वास्तव:** Spirits वर सबसे जास्त कर आहे! (300% = 4 गुणा खर्च!)

---

### **Proof Litre म्हणजे काय?**

**Proof Spirit = 57.06% शुद्ध alcohol + पाणी**

- 100° Proof = सर्वात मजबूत
- 75° Proof = कमी मजबूत

(यह technically समजून घेण्याचा गरज नाही — production साठी महत्वाचे)

---

## **महाराष्ट्र Grape Wine — विशेष सूट**

**2011 पर्यंत सरकारने local grape wine ला tax माफ केला:**

- अगर महाराष्ट्र अंगूरातून देशी wine बनवली (alcohol मिक्स केला नाही): **100% duty माफ**
- जर imported concentrate वापरली: सामान्य 150% duty

**उद्देश्य:** महाराष्ट्रातले wine industry वाढवणे

---

## **कधी हे नियम लागु झाले?**

- **MRP Rules:** 1 January 1997 पासून
- **Excise Duty:** 1 January 1997 पासून (पण मूल कायदा 1949 चा आहे)
- **Amendments:** 1996-2011 मध्ये 21 + 43 = 64 बदल!

---

## **व्यावहारिक उदाहरण:**

**Foreign Liquor की bottle बनवायची:**

1. **Maker ची cost:** Rs. 100/litre
2. **Excise Duty:** 300% = Rs. 300
3. **तर total:** Rs. 400 (सरकारला)
4. **MRP तयार:** 5 × 100 + tax + transportation = Rs. 550-600
5. **Shop वर बिकणे:** Printed MRP = **Rs. 550**

---

## **मुख्य विनियम:**

✓ **Manufacturers** ला MRP + cost सरकारला अग्रिम declaration करायचे
✓ **किंमत बदलली** तर फिरून declare करायचे
✓ **Printed MRP** गलत असला तर penalty
✓ **Different rates** imported vs. देशी दारु साठी
✓ **CSD सैनिकांना** सस्ती दारु मिळते

---

## **निष्कर्ष:**

हा कायदा **सरकारला tax मिळवून** आणि **दारुचे किंमत नियंत्रणात** ठेवून साधारण जनतेला **overcharging** रोखणे हे हेतू आहे. 🍷

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