a. Mild Liquor-A
Any Foreign Liquor
other than Mild Beer having alcohol
strength not exceeding 8.75% of proof
spirit (5% v/v).
175% of manufacturing cost or Rs. 42/- per
bilk liter of alcohol contents, whichever is
higher.
M.C. x 3.75 +VAT
a) FOR CIVILIANS (OTHER THAN DEFENCE SERVICES)
(1) Tax Structure of Excise Duty. The present rates of excise duties on various types of liquor is indicated
1.IMFL
b. Mild Liquor-B
Any Foreign Liquor other than Fermented
Beer having alcoholic strength exceeding
8.75% of proof spirit (5% v/v) but not
exceeding 14% of proof spirt (8% v/v).
200% of manufacturing cost or Rs. 200/- per
bilk litre of alcohol contents, whichever is
higher.
M.C. x 4.25 +VAT
6. COUNTRY LIQUOR
a. Manufactured by using articles other
than cashew-apples and mhowra flower
based spirit without addition of colouring
substance and having alcoholic strength of
62.5° proof spirit (35.66% v/v). (BLACK
& WHITE LABEL)
220 % of manufacturing cost or Rs. 155/- per
proof litre of alcohol contents, whichever is
higher.
M.C x 4.5 + VAT
b. Manufactured by using articles other
than cashew-apple and mhowra flowers
based spirit without addition of colouring
substances and having alcoholic strength of
75° proof spirit (42.8%v/v). (REGULAR
LABEL)
220 % of manufacturing cost or Rs. 180/- per
proof litre of alcohol contents, whichever is
higher.
M.C x 4.5 + VAT
c. Manufactured by using spirit made from
grain based with addition of colouring
substances and having alcoholic strength of
75° proof spirit (42.8% v/v).
(COLOURED LIQUOR)
250 % of manufacturing cost or Rs. 250/- per
proof liter of alcohol contents, whichever is
higher.
M.C x 4.5 + VAT
ITEM Current EXCISE DUTY M.R.P
IMFL (Excluding Rum) 180% of manufacturing cost or Rs. 180/- per
proof litre whichever is higher. manufacturing cost< Rs. 120/- =M.C. x
3.8 + VAT
if manufacturing cost > Rs.
120/- = {(M.C. x 3.8) + (M.C. - 120 x
5)} + VAT
RUM 60% of manufacturing cost or Rs. 135/- per
proof litre whichever is higher. manufacturing cost< Rs. 120/- =M.C. x
2.6 + VAT
if manufacturing cost > Rs.
120/- = {(M.C. x 2.6) + (M.C. - 120 x
5)} + VAT
WINE ( Blended with Out Side Wine or
Addition of Alcohol)
Manufacturing Cost X 0.6 Cut off= (Size of bottles/1000) x 40,
(Manufacturing Cost x 3.6) OR
{ (M.C x 3.6) + (M.C. -
Cut off)} + VAT (20%)
WINE (Produced from Grapes in
Maharashtra)
(Manufacturing Cost x 1) (Rs. 10/- per
bulk litre from 1st January 2022 till 31st
December 2026).
Cut off= (Size of bottles/1000) x 40,
(Manufacturing Cost x 2.7) OR
{ (M.C x 2.7) + (M.C. -
Cut off)} + VAT (20%)
BEER (mild/fermented) 100% of manufacturing cost M.C. x 3.15 + VAT
ITEM RATES OF SPECIAL FEES M.R.P.
c) SPECIAL FEES FOR OVERSEAS IMPORT OF IMPORTED FOREIGN LIQUOR
b) EXCISE DUTY RATES FOR CANTEEN STORES DEPARTMENT [DEFENCE]
The IMFL labels on the bottles meant for C.S.D. are prominently distinguished from that of civilians by
printing a slogan "FOR DEFENCE SERVICE PERSONNEL ONLY" in capital letters.
Spirits 150% of Manufacturing Cost or Rs. 450/- per
bulk litre whichever is higher. Manufacturing cost< Rs. 210/- = M.C x
3.5 + Custom Duty + VAT,
If manufacturing cost
210/- ={(MC x 3,5) + (MC-Cut off x
4)} + Custom Duty + VAT
Spirits in case of CSD imports 180% of Manufacturing Cost or Rs. 230/- per
bulk litre whichever is higher. Manufacturing cost< Rs. 210/- = M.C x
3.5 + Custom Duty + VAT,
If manufacturing cost
210/- ={(MC x 3,5) + (MC- Cut off x
4)} + Custom Duty + VAT
1.Rs 400/- per bulk litre having MRP upto Rs.
900/-
- Rs. 300/- per bulk litre having MRP
between Rs. 901/- to Rs. 6000/-
- 5% of MRP if MC exceeds Rs. 6000/-
Mild Beer 175% of Manufacturing Cost or Rs. 42/- per
bulk litre whichever is higher
MC x 3.5 + Custom Duty + VAT
Fermented Beer 235% of Manufacturing Cost or Rs. 80/- per
bulk litre whichever is higher.
MC x 4+ Custom Duty + VAT
Mild Liquor- A 150% of Manufacturing Cost or Rs. 33/- per
bulk litre whichever is higher.
MC x 3.5 + Custom Duty + VAT
Mild Liquor-B 175% of Manufacturing Cost or Rs. 42/- per
bulk litre whichever is higher
MC x 3.75 + Custom Duty + VAT
(2) Other Fees
(i) Transport Fee (ii) Import Fee
(iii) Export Fee (iv) Label/Brand Registration
Sr. No. Types of Fees Maharashtra
1 Transport Fee
(A) Molasses
(B) Alcohol used for manufacture of
i Potable Liquor Rs. 2/- per bulk litre
ii Industrial Products Re. 0.30 per bulk litre
iii IMFL Rs. 2/- per bulk litre
iv Country Liquor Rs. 1.25 per bulk litre
(C) Beer Re.0.25 per bulk litre
(D) Wine Re.0.25 per bulk litre
2 Export fee/Export out of State
(A) Molasses Rs. 50/- Metric Ton
(B) Alcohol used for manufacture of
i For Potable Liquor RS/Grain Spirit Rs. 0.40/- per bulk litre
ii Industries Re. 1.50 per bulk litre
Rs. 3/- having MRP below Rs. 500/-
Rs. 10/- having MRP above Rs. 500/-
iv For CSD- Spirits, Wine, Malt Liquor Rs. 1/- per bulk litre
v Country Liquor Not applicable
(C) Beer Re.1/- per bulk litre
(D) Wine Rs.0.50/- per bulk litre
3 Import Fee*
(A) Molasses Not applicable
(B) Alcohol
i For Portable liquor RS/Grain SpiritRs. 10/- per bulk litre
ii For Industries Re. 1.50 per bulk litre
iii IMFL Rs. 7/- per bulk litre
In Addition to the above fee following fees are also changed.
IMFLiii
Wines MC x 2 + Special fee + Custom Duty +
VAT
Foreign Liquor Concentrates imported across
Custom Frontier by IMFL ManufacturersRs. 15/- per bulk litre
(C) Beer Rs. 4/- per bulk litre
(D) Wine Rs. 7/- per bulk litre
Wine Concentrates or Wine bulk imported
across Custom Frontier by IMFL
Manufacturers Rs. 15/- per bulk litre
(3) P …