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Current Duty and Fees Structure

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State Excise Website
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Excise Page Pdf

What This Document Says

MAHARASHTRA EXCISE GAZETTE ANALYSIS

Document Type: Citizen Charter — Current Duty and Fees Structure
Nature: Informational Document (Not a Fee Revision Gazette)
Authority: Bombay Prohibition Act, 1949 and Maharashtra Excise Rules

SUMMARY

This is NOT an amendment gazette but rather a consolidated reference document (Citizen Charter) presenting the existing excise duty structure, special fees, and registration procedures for various types of alcohol in Maharashtra. It serves as a public information resource outlining current rates without introducing new changes.

KEY ELEMENTS COVERED

1. EXCISE DUTY STRUCTURE (For Civilians)

Indian Made Foreign Liquor (IMFL):

  • 300% of manufacturing cost OR ₹300/proof litre (whichever higher)
  • MRP Formula: MC × 5 + ST (if MC < ₹120/BL); escalates for higher MC

Beer:

  • Mild Beer (<5% alcohol): 175% of MC or ₹42/BL (whichever higher)
  • Fermented Beer (>5% alcohol): 235% of MC or ₹80/BL (whichever higher)

Wine:

  • Base rate: 100% of MC
  • 100% duty exemption for wines from Maharashtra grapes (valid till 31.12.2021)
  • Graded rates (100%-200% MC) based on grape source and alcohol addition

Country Liquor:

  • 213% of MC or ₹135/proof litre (whichever higher)
  • Cashew/Mhowra-based: ₹10/proof litre (from 20.07.2005)

2. DEFENCE (CSD) RATES

IMFL (excluding Rum):

  • 180% of MC or ₹180/proof litre (whichever higher)
  • Bottles marked "For Canteen Stores Department"

Rum:

  • 60% of MC or ₹135/proof litre (whichever higher)

Beer:

  • 100% of MC

3. OVERSEAS IMPORT SPECIAL FEES (w.e.f. 01.04.2011)

Spirits:

  • 300% of MC or ₹450/BL (whichever higher)
  • Plus customs duty

Wines:

  • Tiered: ₹400/BL (MRP ≤₹900), ₹300/BL (MRP ₹901-6000), 5% of MRP (>₹6000)

Beer:

  • Mild: 150% MC or ₹33/BL
  • Fermented: 175% MC or ₹42/BL
  • Plus customs duty

4. OTHER FEES

Fee Type Category Rate
Transport Fee Molasses ₹1/MT
IMFL ₹2/BL
Country Liquor ₹1.25/BL
Beer/Wine ₹0.25/BL
Export Fee IMFL (MRP <₹500) ₹1/BL
IMFL (MRP >₹500) ₹6/BL
Beer ₹1/BL
Import Fee IMFL ₹7/BL
Beer ₹4/BL
Wine ₹7/BL

Plus countervailing duty equal to excise duty on inter-state imports

5. REGISTRATION & LABEL APPROVAL

Foreign Liquor Import Authorization:

  • Endorsement on FL-1 licence: ₹2,50,000/annum

Brand Registration (Form K):

  • Base fee: ₹12,00,000

Label Approval Fees:

  • Spirits: ₹10,000/label (first 10), ₹5,000/label (excess)
  • Wine/Beer: ₹5,000/label (first 10), ₹2,500/label (excess)

Domestic Brand Approval:

  • IMFL (MC ≤₹30/L): ₹5,000
  • IMFL (MC ₹30-70/L): ₹7,500
  • IMFL (MC >₹70/L): ₹10,000
  • Beer/Wine: ₹5,000

CRITICAL NOTES

  1. Wine Duty Exemption: Scheduled to expire 31.12.2021 — likely outdated in current context

  2. Reference Date: CSD rates effective from 01.04.2011 — document may not reflect subsequent amendments

  3. MRP Formula Components:

    • MC = Manufacturing Cost
    • ST = Sales Tax (now GST post-2017)
    • Formulas use progressive multipliers based on cost thresholds

  4. Not a Legal Amendment: This document consolidates existing rules for citizen reference and does NOT constitute a new notification or fee revision

Recommendation: For current applicable rates, consult latest Maharashtra Government Gazette notifications post-2021, as this Citizen Charter reflects historical duty structure.

मराठीत सारांश

# महाराष्ट्र दारूबंदी कायदा — उत्पादन शुल्क आणि फी संरचना

थोडक्यात: हा एक माहिती दस्तावेज आहे जो महाराष्ट्रात विविध प्रकारच्या दारूवर सरकारला किती शुल्क/फी भरावी लागते हे सांगतो. नवीन बदल नाहीत — पुरानी दरवाली माहिती आहे.

---

## **मुख्य बाबी:**

### **1️⃣ विविध दारूवर सरकारी शुल्क (सामान्य नागरिकांसाठी)**

**फॉरेन लिकर (IMFL):**
- निर्माण खर्चाचा 300% किंवा ₹300 प्रति proof litre — जो जास्त हो
- दामात अधिकतर गुणाकार लागू होतो

**बिअर:**
- निर्माण खर्चाचा 235% किंवा ₹80 प्रति BL — जो जास्त हो

**वाईन:**
- 100% शुल्क (महाराष्ट्राच्या द्राक्षांपासून बनलेली वाईन 31.12.2021 पर्यंत मुक्त)
- इतर वाईन: निर्माण खर्चाचा 100-200%

**कंट्री लिकर:**
- निर्माण खर्चाचा 213% किंवा ₹135 प्रति proof litre — जो जास्त हो

---

### **2️⃣ सैन्य (CSD) दर (सरकारी सैन्य दुकानांसाठी)**

**फॉरेन लिकर (रम वगळून):**
- निर्माण खर्चाचा 180% किंवा ₹180 प्रति proof litre

**रम:**
- 60% किंवा ₹135 प्रति proof litre

**बिअर:**
- निर्माण खर्चा 100%

---

### **3️⃣ विदेशातून आयात करताना (1 एप्रिल 2011 पासून)**

**स्पिरीट:**
- ₹450 प्रति बाटली (हीच किंवा 300% खर्च — जो जास्त)

**वाईन:**
- ₹400 - ₹800 पर्यंत (किमतीनुसार वेगवेगळे)

**बिअर:**
- ₹33-42 प्रति बाटली (प्रकारावर आधारित)

---

### **4️⃣ इतर फी:**

| फी प्रकार | दर |
|-----------|-----|
| **Transport Fee** | ₹0.25 - ₹2 प्रति बाटली |
| **Export Fee** | ₹1-6 प्रति बाटली |
| **Import Fee** | ₹4-7 प्रति बाटली |

---

### **5️⃣ License व Label Approval फी**

**विदेशी दारु import licence:** ₹2,50,000 वार्षिक

**Brand नोंदणी:** ₹12,00,000 मूलभूत

**Label Approval:**
- स्पिरीट: ₹10,000 (पहिली 10), नंतर ₹5,000 प्रत्येक
- बिअर/वाईन: ₹5,000 (पहिली 10), नंतर ₹2,500 प्रत्येक

---

## ⚠️ **महत्वाचे सूचन:**

✅ **हा केवळ माहिती दस्तावेज आहे** — नवीन rule किंवा फी बदल नाहीत

✅ **वाईन कर सवलत 31.12.2021 पर्यंत** — याचे असे दिसते की संपली

✅ **हुकुम 2011 पासून** — अलीकडचे बदल इथे नाहीत

**सर्वात नवीन दर जाणण्यासाठी सरकारी gazette पहा!**

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