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Gazette Reference: Maharashtra Excise — Excise Levies and MRP Rates, Financial Year 2020-2021 Type: Excise Duty Structure & MRP Rate Schedule — FY 2020-2021 Authority: Maharashtra Prohibition Act (Bombay Prohibition Act, 1949) — Excise Duty provisions Summary: This notification sets out the complete excise duty structure and MRP formulae applicable for FY 2020-2021 for all categories of liquor sold in Maharashtra, covering civilians, CSD (Defence), and overseas imports. It also prescribes transport, export, import fees, and brand/label registration charges.

SECTION 1: EXCISE DUTY & MRP RATES

(a) FOR CIVILIANS (OTHER THAN DEFENCE SERVICES)

Sr	Item	Excise Duty	MRP Formula
1	IMFL	300% of manufacturing cost OR ₹350/proof litre, whichever is higher	MC ≤ ₹210/BL: MC × 5 + ST; MC > ₹210/BL: {(MC × 5) + (MC − 210 × 4)} + ST
2A	Mild Beer (< 5% v/v alcohol)	175% of MC OR ₹42/bulk litre, whichever is higher	MC × 3.75 + ST
2B	Fermented Beer (> 5% v/v alcohol)	235% of MC OR ₹80/bulk litre, whichever is higher	MC × 4.60 + ST
3a	Wine (general)	100% of MC	MC ≤ ₹40/BL: MC × 4 + ST; MC > ₹40/BL: {(MC × 4) + (MC − 40 × 1)} + ST
3b	Wine from grapes grown within State, without addition of alcohol	100% of MC — duty exempted till 30.12.2021	MC ≤ ₹40/BL: MC × 3 + ST; MC > ₹40/BL: {(MC × 3) + (MC − 40 × 1)} + ST
3b1	Wine from other fruits (excl. grapes & apples), without addition of alcohol	Amount exceeding ₹1/BL exempted till 30th September 2024	MC ≤ ₹40/BL: MC × 4 + ST; MC > ₹40/BL: {(MC × 4) + (MC − 40 × 1)} + ST
3c	Wine from grapes grown within State, with addition of alcohol	125% of MC	Same as 3a
3d	Wine from grapes imported from across customs frontier / other State, or blended with State wine, with or without addition of alcohol	150% of MC	Same as 3a
3e	Wine manufactured as foreign brand from bulk wine / concentrate / grape juice imported from across customs frontier / other State, or blended with State wine, with or without addition of alcohol	200% of MC	Same as 3a
4a	Mild Liquor-A: Any Foreign Liquor (other than Mild Beer) with alcohol < 5% v/v	175% of MC OR ₹42/bulk litre, whichever is higher	MC × 3.75 + ST
4b	Mild Liquor-B: Any Foreign Liquor (other than Fermented Beer) with alcohol > 5% v/v	200% of MC OR ₹200/bulk litre, whichever is higher	MC × 4.25 + ST
5a	Country Liquor — manufactured from other than cashew-based spirit	213% of MC OR ₹135/proof litre, whichever is higher	MC × 4.5 + ST
5b	Country Liquor — manufactured from Cashew & Mhowra flower spirit (w.e.f. 20.07.2005)	₹10/proof litre	—

(b) EXCISE DUTY RATES — CANTEEN STORES DEPARTMENT (CSD / DEFENCE) w.e.f. 01.04.2011

Note: CSD bottles must prominently display "FOR CANTEEN STORES DEPARTMENT" in capital letters.

Sr	Item	Excise Duty	MRP Formula
1	IMFL (excluding Rum)	180% of MC OR ₹180/proof litre, whichever is higher	MC ≤ ₹120: MC × 3.8 + ST; MC > ₹120: {(MC × 3.8) + (MC − 120 × 5)} + ST
2	Rum (CSD)	60% of MC OR ₹135/proof litre, whichever is higher	MC ≤ ₹120: MC × 2.6 + ST; MC > ₹120: {(MC × 2.6) + (MC − 120 × 5)} + ST
3	Wine (from grapes produced in State)	100% remitted up to year 2021	MC ≤ ₹40: MC × 3.6 + ST; MC > ₹40: {(MC × 3.6) + (MC − 40) × 3.6} + ST
4	Beer — Mild / Fermented (CSD)	100% of MC	MC × 3.15 + ST

(c) SPECIAL FEES — OVERSEAS IMPORT OF IMPORTED FOREIGN LIQUOR

Sr	Item	Special Fee Rate	MRP Formula
1	Spirits (civilian)	300% of MC OR ₹450/bulk litre, whichever is higher	MC ≤ ₹210: MC × 5 + Customs Duty + ST; MC > ₹210: {(MC × 5) + (MC − 210 × 8)} + Customs Duty + ST
2	Spirits (CSD imports)	180% of MC OR ₹230/bulk litre, whichever is higher	Same formula as civilian spirits above
3	Wines — MRP up to ₹900/BL	₹400/bulk litre	MC × 2 + Special Fee + Customs Duty + ST
4	Wines — MRP ₹901 to ₹6,000/BL	₹300/bulk litre	MC × 2 + Special Fee + Customs Duty + ST
5	Wines — MC exceeds ₹6,000	5% of MRP	MC × 2 + Special Fee + Customs Duty + ST
6	Mild Beer (imported)	150% of MC OR ₹33/BL, whichever is higher	MC × 3.5 + Customs Duty + ST
7	Fermented Beer (imported)	175% of MC OR ₹42/BL, whichever is higher	MC × 4 + Customs Duty + ST
8	Mild Liquor-A (imported)	150% of MC OR ₹33/BL, whichever is higher	MC × 3.5 + Customs Duty + ST
9	Mild Liquor-B (imported)	175% of MC OR ₹42/BL, whichever is higher	MC × 3.75 + Customs Duty + ST

SECTION 2: OTHER FEES

(i) Transport Fee

Sr	Item	Rate
A	Molasses	₹1/metric ton
B-1	Alcohol — for manufacture of Potable Liquor	₹2/bulk litre
B-2	Alcohol — for Industrial products	₹0.30/bulk litre
B-3	Alcohol — for IMFL	₹2/bulk litre
B-4	Alcohol — for Country Liquor	₹1.25/bulk litre
C	Beer	₹0.25/bulk litre
D	Wine	₹0.25/bulk litre

(ii) Export Fee (Export Out of State)

Sr	Item	Rate
A	Molasses	₹50/metric ton
B-1	Alcohol — Potable Liquor	₹2/bulk litre
B-2	Alcohol — Industries	₹1.50/bulk litre
B-3	IMFL — MRP below ₹500	₹3/bulk litre
B-3	IMFL — MRP above ₹500	₹10/bulk litre
B-4	Country Liquor	Not applicable
C	Beer	₹1/bulk litre
D	Wine	₹0.50/bulk litre

(iii) Import Fee

Note: In addition to import fee, countervailing duty equal to excise duty is recoverable on imports from other States.

Sr	Item	Rate
A	Molasses	Not applicable
B-1	Alcohol — for Potable Liquor (RS/EN)	₹2/bulk litre
B-2	Alcohol — for Industries	₹1.50/bulk litre
B-3	IMFL	₹7/bulk litre
C	Beer	₹4/bulk litre
D	Wine	₹7/bulk litre

SECTION 3: BRAND / LABEL REGISTRATION (Overseas/Out-of-State Manufacturers)

Manufacturers located outside Maharashtra wishing to sell in the State must register under Form-K with the Commissioner of State Excise.

Form-K Registration Fee: ₹9,29,775/-

Per-Label Registration Fee:

Sr	Description	Fee (₹)
1	Every brand of IMFL with ex-manufactory price up to ₹30/litre	₹5,000/-
2	Every brand of IMFL with ex-manufactory price above ₹30/- and below ₹70/litre	₹7,500/-
3	Every brand of IMFL with ex-manufactory price ₹70/- and above per litre	₹10,000/-
4	Every brand of Beer and Wine	₹5,000/-

Key Observations / Notes:

MC = Manufacturing Cost; BL = Bulk Litre; ST = Sales Tax; PL = Proof Litre
Grape wine (State-grown, no alcohol added) enjoys full duty exemption till 30.12.2021
Non-grape, non-apple fruit wine enjoys partial duty exemption (above ₹1/BL) till 30.09.2024
CSD Rum enjoys a significantly concessional duty rate of only 60% vs. 180% for other IMFL
CSD wine duty is fully remitted up to 2021
Overseas imported spirits attract a premium special fee of ₹450/BL vs. domestic IMFL at ₹350/proof litre

मराठीत सारांश

# महाराष्ट्र उत्पादन शुल्क & MRP दर - आर्थिक वर्ष 2020-2021

## थोडक्यात:
या notification नुसार महाराष्ट्रात विविध प्रकारच्या दारूवर excise duty आणि MRP दरांची नियमावली सेट केली गेली आहे - सामान्य नागरिकांसाठी, CSD (रक्षा विभाग) आणि परदेशातून आयात केलेल्या दारूसाठी वेगळ्या दरांसह।

---

## SECTION 1: सामान्य नागरिकांसाठी EXCISE DUTY आणि MRP

### IMFL (Foreign Liquor):
- **Excise duty:** 300% of MC (Manufacturing Cost) किंवा ₹350/proof litre, जो जास्त असेल तो
- **MRP:** Manufacturing cost वर आधारित (हिशेब formula वापरून)
- **उदा.:** जर manufacturing cost ₹100/litre असेल, तर duty ₹300 होईल

### Beer:
**Mild Beer (< 5% अल्कोहोल):**
- Duty: 175% of MC किंवा ₹42/bulk litre, जो जास्त असेल
- MRP formula: MC × 3.75 + ST

**Fermented Beer (> 5% अल्कोहोल):**
- Duty: 235% of MC किंवा ₹80/bulk litre, जो जास्त असेल
- MRP formula: MC × 4.60 + ST

### Wine (वाईन):
**महाराष्ट्रात उगवलेल्या अंगूरांची वाईन (कोणतीही अल्कोहोल न मिळविता):**
- **Duty:** पूर्ण माफ! (31 डिसेंबर 2021 पर्यंत)
- MRP: MC × 3 + ST
- **फायदा:** या प्रकारची वाईन सर्वांत स्वस्त राहते

**इतर फलांची वाईन (द्राक्षे व सेब वगळून, अल्कोहोल न मिळविता):**
- **Duty:** ₹1/bulk litre पेक्षा जास्त माफ! (30 सप्टेंबर 2024 पर्यंत)
- MRP: MC × 4 + ST

**सामान्य वाईन:**
- Duty: 100% of MC (किंवा अधिक जर आयात केली असेल)
- MRP formula: MC × 4 + ST (जर MC ≤ ₹40/BL) किंवा MC × 4 + (MC − 40) × 1 + ST

### Country Liquor (कंट्री लिकर):
**सामान्य कंट्री लिकर:**
- Duty: 213% of MC किंवा ₹135/proof litre, जो जास्त असेल
- MRP: MC × 4.5 + ST

**काजू व म्होर फुलांची स्पिरीट:**
- Duty: फक्त ₹10/proof litre (खूप कमी!)
- MRP: दिली नाही (कारण retail sale नाही)

---

## SECTION 2: CSD (Defence Services) साठी विशेष दर

CSD दारूवर **सामान्य नागरिकांपेक्षा खूप कमी duty** लागते:

### IMFL (CSD):
- Duty: 180% of MC किंवा ₹180/proof litre, जो जास्त असेल
- MRP: MC × 3.8 + ST (जर MC ≤ ₹120)

### Rum (CSD) - सर्वांत स्वस्त:
- Duty: फक्त 60% of MC किंवा ₹135/proof litre, जो जास्त असेल
- MRP: MC × 2.6 + ST

**कारण:** रक्षा कर्मचारीयांना विशेष सुविधा दिली जाते

### Wine (CSD - महाराष्ट्र अंगूर):
- Duty: **पूर्ण माफ** (2021 पर्यंत)

### Beer (CSD):
- Duty: 100% of MC
- MRP: MC × 3.15 + ST

---

## SECTION 3: परदेशातून आयात केलेली दारू

परदेशातून आयात केलेल्या दारूवर **अतिरिक्त "Special Fee"** लागते:

### Spirits (विदेशातून आयात):
- **Civilian:** Special Fee = 300% of MC किंवा ₹450/bulk litre, जो जास्त असेल
- **CSD:** Special Fee = 180% of MC किंवा ₹230/bulk litre
- (+Customs Duty आणि Sales Tax)

### Wine (विदेशातून आयात):
- MRP ₹900 पर्यंत: ₹400/bulk litre fee
- MRP ₹901-₹6,000: ₹300/bulk litre fee
- MRP ₹6,000+: MRP का 5%

### Beer (विदेशातून आयात):
- Mild Beer: 150% of MC किंवा ₹33/BL, जो जास्त असेल
- Fermented: 175% of MC किंवा ₹42/BL, जो जास्त असेल

---

## SECTION 4: इतर fees

### Transport Fee (दारू वाहतूक):
- Alcohol (drinking): ₹2/bulk litre
- Beer: ₹0.25/bulk litre
- Wine: ₹0.25/bulk litre

### Export Fee (महाराष्ट्र बाहेर भेजणे):
- IMFL (MRP < ₹500): ₹3/bulk litre
- IMFL (MRP > ₹500): ₹10/bulk litre
- Beer: ₹1/bulk litre
- Wine: ₹0.50/bulk litre

### Import Fee (इतर राज्यांतून आयात):
- IMFL: ₹7/bulk litre
- Beer: ₹4/bulk litre
- Wine: ₹7/bulk litre
- (+Countervailing duty = excise duty)

---

## SECTION 5: Brand / Label Registration (परदेशातून उत्पादक)

महाराष्ट्र बाहेर तयार केलेल्या दारूचे ब्र्यांड/लेबल महाराष्ट्रात विक्रय करायचे असेल तो **Form-K** भरून register करावे लागते:

### Registration Fees:
**Form-K (कंपनीला एकदा):** ₹9,29,775/-

**प्रत्येक ब्र्यांडसाठी:**
- IMFL (ex-manufactory ≤ ₹30/litre): ₹5,000/-
- IMFL (₹30-₹70/litre): ₹7,500/-
- IMFL (≥ ₹70/litre): ₹10,000/-
- Beer/Wine: ₹5,000/-

---

## महत्वाचे मुद्दे:

✅ **महाराष्ट्र अंगूरांची वाईन (कोणतीही अल्कोहोल मिळविला नाही) = पूर्ण duty माफ** (31.12.2021 पर्यंत)

✅ **CSD Rum = फक्त 60% duty** (सर्वांत स्वस्त!)

✅ **परदेशातून आयात = अतिरिक्त Special Fee** + Customs Duty + ST

✅ **अल्कोहोलचे प्रकार:** IMFL (फॉरेन), Beer, Wine, Country Liquor - सर्वांना वेगळे दर

✅ **MRP = Manufacturing Cost + Duty + Sales Tax** (formula वापरून गणना)

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Section section:58 (refers_to)
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The latest Excise levies and MRP rates in effect for the Financial Year 2020-2021