Gazette Reference: Undated informational document (no gazette number visible) Type: Tax/Duty Structure Overview — Not a formal amendment notification Authority: Maharashtra Prohibition Act / Bombay Prohibition Act, 1949
⚠️ Note: This document does not appear to be a formal eGazette amendment notification. It is a reference/informational document summarizing existing excise duty rates, fees, and procedures. No specific amendment, rule substitution, or new notification is being made. The content reflects rates as they stood at a particular point in time (references suggest circa 2011–2021 era). A formal gazette notification would contain a notification number, date, and operative amendment language.
SUMMARY OF CONTENT
(1) Excise Duty Structure
A) Civilians (Non-Defence)
Sr Item Excise Duty Rate 1 IMFL 300% of M.C. or ₹300/- per proof litre, whichever is higher 2A Mild Beer (<5% alcohol v/v) 175% of M.C. or ₹42/- per bulk litre, whichever is higher 2B Fermented Beer (>5% alcohol) 235% of M.C. or ₹80/- per bulk litre, whichever is higher 3a Wine (general) 100% of M.C. (duty exempted till 30.12.2021) 3b Wine from grapes grown within Maharashtra (no added alcohol) 100% of M.C. 3c Wine from Maharashtra grapes with added alcohol 125% of M.C. 3d Wine from imported/other-state grapes or blended 150% of M.C. 3e Wine as foreign brand from imported bulk wine/concentrate 200% of M.C. 4 Mild Liquors (<5% alcohol, notified 17.09.2002) 150% of M.C. or ₹33/- per bulk litre, whichever is higher 5a Country Liquor (non-cashew spirit) 213% of M.C. or ₹135/- per proof litre, whichever is higher 5b Country Liquor (cashew/Mhowra flower spirit, w.e.f. 20.07.2005) ₹10/- per proof litre Wine Exemption: 100% excise duty exemption on wines manufactured from Maharashtra-grown grapes for 20 years (2001–31.12.2021).
B) Canteen Stores Department (Defence) — w.e.f. 01.04.2011