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.
| 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).
| Item | Excise Duty |
|---|---|
| IMFL (excl. Rum) | 180% of M.C. or ₹180/- per proof litre, whichever is higher |
| Rum | 60% of M.C. or ₹135/- per proof litre, whichever is higher |
| Wine (Maharashtra grapes) | 100% remitted up to 2021 |
| Beer (Mild/Fermented) | 100% of M.C. |
(CSD bottles are distinguished by "For Canteen Stores Department" label.)
| Item | Special Fee |
|---|---|
| Spirits | 300% of M.C. or ₹450/- per bulk litre, whichever is higher |
| Wines | (1) ₹400/- per bulk litre (MRP ≤ ₹900/-); (2) ₹300/- per bulk litre (MRP ₹901–₹6,000/-); (3) 3.5% of MRP (MRP > ₹6,000/-) |
| Mild Beer | 150% of M.C. or ₹33/- per bulk litre, whichever is higher |
| Fermented Beer | 175% of M.C. or ₹42/- per bulk litre, whichever is higher |
| Item | Rate |
|---|---|
| Molasses | ₹1/- per metric ton |
| Alcohol for Potable Liquor | ₹2/- per bulk litre |
| Alcohol for Industrial Products | ₹0.30/- per bulk litre |
| IMFL | ₹2/- per bulk litre |
| Country Liquor | ₹1.25/- per bulk litre |
| Beer | ₹0.25/- per bulk litre |
| Wine | ₹0.25/- per bulk litre |
| Item | Rate |
|---|---|
| Molasses | ₹50/- per metric ton |
| Alcohol for Potable Liquor | ₹2/- per bulk litre |
| Alcohol for Industries | ₹1.50/- per bulk litre |
| IMFL (MRP ≤ ₹500/-) | ₹1/- per bulk litre |
| IMFL (MRP > ₹500/-) | ₹6/- per bulk litre |
| Country Liquor | Not applicable |
| Beer | ₹1/- per bulk litre |
| Wine | ₹0.50/- per bulk litre |
| Item | Rate |
|---|---|
| Molasses | Not applicable |
| Alcohol for Potable Liquor (RS/EN) | ₹2/- per bulk litre |
| Alcohol for Industries | ₹1.50/- per bulk litre |
| IMFL | ₹7/- per bulk litre |
| Beer | ₹4/- per bulk litre |
| Wine | ₹7/- per bulk litre |
(Countervailing duty equal to excise duty is additionally recoverable on imports from other States.)
| Type | Labels | Fee |
|---|---|---|
| Spirits | Up to 10 labels | ₹10,000/- per label per annum |
| Spirits | Beyond 10 labels | ₹5,000/- per label per annum |
| Wines & Beer | Up to 10 labels | ₹5,000/- per label per annum |
| Wines & Beer | Beyond 10 labels | ₹2,500/- per label per annum |
| Sr | Ex-Manufactory Price | Fee |
|---|---|---|
| 1 | Up to ₹30/- per litre | ₹5,000/- |
| 2 | Above ₹30/- and below ₹70/- per litre | ₹7,500/- |
| 3 | ₹70/- and above per litre | ₹10,000/- |
| 4 | Beer and Wine (all prices) | ₹5,000/- |
Unable to determine formal amendment details — this document lacks a gazette notification number, operative amendment language, or specific rule substitutions. It should be treated as a reference summary of existing duty/fee structure rather than a standalone amendment notification. For formal legal purposes, the original gazette notifications establishing these rates should be referenced.