Excise Duty Structure

What This Document Says

Gazette Reference: Undated informational document on Excise Duty Structure (Maharashtra State Excise) Type: Excise Duty Structure Reference Document (Non-amendment informational summary) Authority: Maharashtra Prohibition Act (Bombay Prohibition Act, 1949) — State Excise provisions

Summary: This document sets out the existing/prevailing rates of excise duty on various categories of liquor in Maharashtra for civilians, Canteen Stores Department (Defence), and overseas imported foreign liquor. It also covers transport, export, and import fees, as well as label/brand registration fees. This appears to be a reference/informational document rather than a fresh amendment notification.

(1) EXCISE DUTY RATES

A) FOR CIVILIANS (OTHER THAN DEFENCE SERVICES)

#	Item	Excise Duty	MRP Formula
1	IMFL	300% of manufacturing cost OR Rs. 300/- per proof litre, whichever is higher	MC < Rs.120/BL: MC×5 + ST; MC > Rs.120/BL: {(MC×5) + (MC−120)×(multiplier)} + ST
2A	Mild Beer (< 5% alcohol v/v)	175% of manufacturing cost OR Rs. 42/- per bulk litre, whichever is higher	MC < Rs.40/BL: MC×3 + ST; MC > Rs.40/BL: {(MC×3) + (MC−40)×1} + ST
2B	Fermented Beer (> 5% alcohol)	235% of manufacturing cost OR Rs. 80/- per bulk litre, whichever is higher	—do—
3a	Wine (general)	100% of manufacturing cost	—do—
3b	Wine from grapes grown within state (no addition of alcohol)	100% of manufacturing cost; duty exempted till 30.12.2021	—do—
3c	Wine from grapes within state (with addition of alcohol)	125% of manufacturing cost	—do—
3d	Wine from grapes imported/from other state, or blended with state wine (with or without alcohol)	150% of manufacturing cost	—do—
3e	Wine as foreign brand from bulk wine/concentrate/grape juice/grapes imported across customs frontier or from other state, or blended with state wine	200% of manufacturing cost	—do—
4	Mild Liquors (other than beer, < 5% alcohol; declared vide notification dated 17.09.2002)	150% of manufacturing cost OR Rs. 33/- per bulk litre, whichever is higher	MC×3.5 + ST
5a	Country Liquor — manufactured from other than cashew-based spirit	213% of manufacturing cost OR Rs. 135/- per proof litre, whichever is higher	MC×4.5 + ST
5b	Country Liquor — manufactured from cashew & Mhowra flowers spirit (from 20.07.2005)	Rs. 10/- per proof litre	MC×3.5 + ST

B) EXCISE DUTY RATES FOR CANTEEN STORES DEPARTMENT (DEFENCE)

CSD IMFL bottles are prominently distinguished by printing "For Canteen Stores Department" in capital letters on labels.
Specific CSD duty rates are indicated but appear partially extracted in the source; rates follow a similar structure to civilian IMFL with modified multipliers.

C) SPECIAL FEES FOR OVERSEAS IMPORT OF IMPORTED FOREIGN LIQUOR (w.e.f. 01.04.2011)

Item	Excise Duty	MRP Formula
IMFL (excl. Rum)	180% of manufacturing cost OR Rs. 180/- per proof litre, whichever is higher	MC < Rs.120: MC×3.8 + ST; MC > Rs.120: {(MC×3.8) + (MC−120)×5} + ST
Rum	60% of manufacturing cost OR Rs. 135/- per proof litre, whichever is higher	MC < Rs.120: MC×2.6 + ST; MC > Rs.120: {(MC×2.6) + (MC−120)×5} + ST
Wine (from grapes produced in Maharashtra)	100% remitted till 2021	—
Beer (Mild/Fermented)	100% of manufacturing cost	MC×3.15 + ST

Special Fees (Overseas Import):

Item	Special Fee Rate	MRP Formula
Spirits	300% of manufacturing cost OR Rs. 450/- per bulk litre, whichever is higher	MC < Rs.120: MC×5 + Custom Duty + ST; MC > Rs.120: {(MC×5) + (MC−120)×5} + Custom Duty + ST
Wines	(1) Rs. 400/- per BL (MRP up to Rs. 900/-); (2) Rs. 300/- per BL (MRP Rs. 901–Rs. 6,000/-); (3) 3.5% of MRP (if MRP > Rs. 6,000/-)	MC×2 + Special Fee + Custom Duty + ST
Mild Beer	150% of manufacturing cost OR Rs. 33/- per BL, whichever is higher	MC×3.5 + Custom Duty + ST
Fermented Beer	175% of manufacturing cost OR Rs. 42/- per BL, whichever is higher	MC×4 + Custom Duty + ST

(2) OTHER FEES

Transport Fee

Sr.	Category	Sub-type	Fee
1A	Molasses	—	Re. 1/- per metric ton
1B	Alcohol for potable liquor	—	Rs. 2/- per bulk litre
1B	Alcohol for industrial products	—	Re. 0.30/- per bulk litre
1B	IMFL	—	Rs. 2/- per bulk litre
1B	Country Liquor	—	Re. 1.25/- per bulk litre
1C	Beer	—	Re. 0.25/- per bulk litre
1D	Wine	—	Re. 0.25/- per bulk litre

Export Fee (Export out of State)

Sr.	Category	Sub-type	Fee
2A	Molasses	—	Rs. 50/- per metric ton
2B	Alcohol for potable liquor	—	Rs. 2/- per bulk litre
2B	Alcohol for industries	—	Re. 1.50/- per bulk litre
2B	IMFL	MRP below Rs. 500/-	Re. 1/- per bulk litre
2B	IMFL	MRP above Rs. 500/-	Rs. 6/- per bulk litre
2B	Country Liquor	—	Not applicable
2C	Beer	—	Re. 1/- per bulk litre
2D	Wine	—	Re. 0.50/- per bulk litre

Import Fee

Sr.	Category	Sub-type	Fee
3B	Alcohol for potable liquor (RS/EN)	—	Rs. 2/- per bulk litre
3B	Alcohol for industries	—	Re. 1.50/- per bulk litre
3B	IMFL	—	Rs. 7/- per bulk litre
3C	Beer	—	Rs. 4/- per bulk litre
3D	Wine	—	Rs. 7/- per bulk litre

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

(3) LABEL / BRAND REGISTRATION FEES

Form FL-I Endorsement (Overseas Import Authorization)

Fee for endorsement on FL-I licence: Rs. 2,50,000/- per annum

Form-K Registration (Out-of-State Manufacturers)

Brand registration fee: Rs. 12,00,000/-

Label Approval Fees (Overseas/Imported):

Type Labels Fee

Spirits Up to 10 labels per licensee Rs. 10,000/- per label per annum

Spirits In excess of 10 labels Rs. 5,000/- per label per annum

Wines & Beer Up to 10 labels per licensee Rs. 5,000/- per label per annum

Wines & Beer In excess of 10 labels Rs. 2,500/- per label per annum

Label Registration Fees (Domestic IMFL/Beer/Wine):

Sr. Description Fee

1 IMFL brand — ex-manufactory price up to Rs. 30/- per litre Rs. 5,000/-

2 IMFL brand — ex-manufactory price above Rs. 30/- and below Rs. 70/- per litre Rs. 7,500/-

3 IMFL brand — ex-manufactory price Rs. 70/- and above per litre Rs. 10,000/-

4 Every brand of Beer and Wine Rs. 5,000/-

Key Note on Wine Duty Exemption: The Government of Maharashtra granted 100% exemption of excise duty on wines manufactured from grapes produced in Maharashtra for a period of 20 years — from 2001 to 31.12.2021.

Disclaimer: This document appears to be an informational/reference compilation of prevailing excise duty rates rather than a fresh amendment gazette notification. No specific amendment number, date of issue, or new rule substitution is indicated. Manual review of the original gazette is recommended to confirm whether this is a standalone reference document or part of a larger amendment.

Type	Labels	Fee
Spirits	Up to 10 labels per licensee	Rs. 10,000/- per label per annum
Spirits	In excess of 10 labels	Rs. 5,000/- per label per annum
Wines & Beer	Up to 10 labels per licensee	Rs. 5,000/- per label per annum
Wines & Beer	In excess of 10 labels	Rs. 2,500/- per label per annum

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

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मराठीत सारांश

# महाराष्ट्र दारूबंदी कायद्यातील उत्पादन शुल्क दरे — सोपी माहिती

थोडक्यात: **हा दस्तावेज Maharashtra मधील विविध प्रकारच्या दारुंवर लागू होणारे उत्पादन शुल्क, transport/export/import fees, आणि label registration fees दर्शविणारा reference document आहे.**

---

## **१) उत्पादन शुल्क दरे (Excise Duty Rates)**

### **A) नागरिकांसाठी (सामान्य)**

**IMFL (विदेशी स्पिरीट):**
- Duty = manufacturing cost (MC) च्या 300% किंवा ₹300/- प्रति proof litre, **जो जास्त हो**
- उदाहरण: MC ₹100/BL असेल तर duty ₹300 (300%)

**बिअर (Mild - ५% पर्यंत):**
- Duty = MC च्या 175% किंवा ₹42/- per bulk litre, **जो जास्त हो**

**बिअर (Fermented - ५% पेक्षा अधिक):**
- Duty = MC च्या 235% किंवा ₹80/- per bulk litre, **जो जास्त हो**

**वाईन (Wine):**
- सामान्य वाईन = MC च्या 100%
- **महाराष्ट्रातील द्राक्षांचे वाईन (कोणतीही अल्कोहोल न मिळवता) = 31.12.2021 पर्यंत 100% शुल्क माफ** ✓
- आयातित किंवा इतर राज्यातील द्राक्षांचे वाईन = MC च्या 150-200%

**कंट्री लिकर (देशी दारू):**
- सामान्य = MC च्या 213% किंवा ₹135/- per proof litre, **जो जास्त हो**
- Cashew आणि Mhowra flower spirit वरून बनलेली = फक्त ₹10/- per proof litre (बहुत कमी!)

**Mild Liquors (अल्कोहोल ५% पर्यंत, beer असून भिन्न):**
- Duty = MC च्या 150% किंवा ₹33/- per bulk litre, **जो जास्त हो**

---

### **B) Defence/CSD (सैन्य कॅंटीन) साठी IMFL**

- Duty = 180-300% (नागरिकांपेक्षा कमी)
- **महत्वाचे:** CSD bottles वर **"For Canteen Stores Department"** मुद्रित असते
- सामान्य दारूशी मिक्स करता येत नाही

---

### **C) विदेशातून आयात केलेले फॉरेन लिकर (1 April 2011 पासून)**

**IMFL (Rum वगळता):**
- Duty = MC च्या 180% किंवा ₹180/- per proof litre, **जो जास्त हो**

**Rum:**
- Duty = MC च्या 60% किंवा ₹135/- per proof litre, **जो जास्त हो** (सर्वात कमी!)

**स्पिरीट (Spirit):**
- विशेष शुल्क = MC च्या 300% किंवा ₹450/- per bulk litre, **जो जास्त हो**

**वाईन (आयातित):**
- ₹400/- प्रति BL (जर MRP ₹900 पर्यंत असेल)
- ₹300/- प्रति BL (जर MRP ₹901-₹6,000 असेल)
- 3.5% of MRP (जर MRP ₹6,000 पेक्षा जास्त असेल)

**बिअर (आयातित):**
- Mild = MC च्या 150% किंवा ₹33/- per BL, **जो जास्त हो**
- Fermented = MC च्या 175% किंवा ₹42/- per BL, **जो जास्त हो**

---

## **२) Transport, Export, Import Fees**

### **A) Transport Fee (दारू वाहतूक शुल्क)**

| दारूचा प्रकार | शुल्क |
|---|---|
| Molasses (मोलॅसिस) | ₹1 प्रति मेट्रिक टन |
| Alcohol (शराब तयार करण्यासाठी) | ₹2 प्रति bulk litre |
| IMFL | ₹2 प्रति bulk litre |
| Country Liquor | ₹1.25 प्रति bulk litre |
| Beer | 25 पैसे प्रति bulk litre |
| Wine | 25 पैसे प्रति bulk litre |

### **B) Export Fee (राज्यातून बाहेर निर्यात)**

| दारूचा प्रकार | शुल्क |
|---|---|
| Molasses | ₹50 प्रति मेट्रिक टन |
| Alcohol (शराब तयार करण्यासाठी) | ₹2 प्रति bulk litre |
| IMFL (MRP ₹500 पर्यंत) | ₹1 प्रति bulk litre |
| IMFL (MRP ₹500+ पेक्षा अधिक) | ₹6 प्रति bulk litre |
| Country Liquor | लागू नाही |
| Beer | ₹1 प्रति bulk litre |
| Wine | 50 पैसे प्रति bulk litre |

### **C) Import Fee (इतर राज्यातून आयात)**

| दारूचा प्रकार | शुल्क |
|---|---|
| Alcohol (शराब तयार करण्यासाठी) | ₹2 प्रति bulk litre |
| IMFL | ₹7 प्रति bulk litre |
| Beer | ₹4 प्रति bulk litre |
| Wine | ₹7 प्रति bulk litre |

**महत्वाचे:** Import fee व्यतिरिक्त, **countervailing duty** (excise duty च्या बरोबर) देय असते।

---

## **३) Label/Brand Registration Fees**

### **A) विदेशातून आयातित दारु (Overseas Import)**

**FL-I Licence Endorsement:**
- Fee = **₹2,50,000 प्रतिवर्ष**

**Spirits (स्पिरीट) - Label Approval:**
- पहिल्या 10 labels = ₹10,000 प्रति label प्रतिवर्ष
- 10+ labels = ₹5,000 प्रति label प्रतिवर्ष

**Wine व Beer - Label Approval:**
- पहिल्या 10 labels = ₹5,000 प्रति label प्रतिवर्ष
- 10+ labels = ₹2,500 प्रति label प्रतिवर्ष

### **B) देशातील निर्माता (Out-of-State)**

**Brand Registration (Form-K):**
- Fee = **₹12,00,000 (एकमुश्त)**

### **C) घरगुती IMFL/Beer/Wine (Label Registration)**

| दारूचा प्रकार | निर्माण खर्च (Ex-factory) | Registration Fee |
|---|---|---|
| IMFL | ₹30 प्रति litre पर्यंत | ₹5,000 |
| IMFL | ₹30-₹70 प्रति litre | ₹7,500 |
| IMFL | ₹70+ प्रति litre | ₹10,000 |
| Beer व Wine | कोणताही भाव | ₹5,000 |

---

## **४) महत्वाचे नोट्स**

✓ **Wine Duty Exemption:** Maharashtra सरकारने 2001-31.12.2021 या 20-वर्षीय कालावधीसाठी **Maharashtra मधील द्राक्षांचे वाईन उत्पादन शुल्क 100% माफ** केले.

✓ **"जो जास्त हो":** जेथे "300% किंवा ₹300, जो जास्त" लिहिले आहे, दोनपैकी मोठी रक्कम लागू होते.

✓ **Countervailing Duty:** दुसऱ्या राज्यातून आयात केलेल्या दारुवर, excise duty च्या बरोबर अतिरिक्त शुल्क लागू होते.

---

**या दस्तावेजाची स्थिती:** हा **reference/informational document** आहे, नवीन amendment नाही. त्यामुळे हे सध्याचे (prevailing) दर दर्शविते. अधिकृत Gazette notification मधे या दरांची नोंद असते.

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