is indicated are as under: ITEM EXCISE DUTY M.R.P a) If Manufacturing cost is up to Rs.260/- per bulk litre 450 % of the Manufacturing Cost or Rs. 750/- per proof litre whichever is higher.
(More than 5% v/v alcohol) 235% of manufacturing cost or Rs. 80/- per bulk litre whichever is higher M.C. x 4.60+ VAT(40%) C. Craft Beer ( Not exceeding 14 Proof Spirit or 8% v/v alcohol) Rs. 60/- per bulk litre M.C x 4 + VAT 4. a) Wine produced from Grapes in State (Without Addition of Alcohol or Blending of Outside Wine) 10 x (Size of bottles/10000) (Rs. 10/- per bulk litre from 1st January 2022 till 31st December 2026). Cut off= (Size of bottles/1000) x 75, (Manufacturing Cost x 3) OR { (M.C x 3) + (M.C. - Cut off)} + VAT (20%) b) Wine Produced from Fruits other than Grapes 100% of Manufacturing cost (Manufacturing Cost x 1) Cut off= (Size of bottles/1000) x 40, (Manufacturing Cost x 4) OR { (M.C x 4) + (M.C. - Cut off)} + VAT (20%) c) Wines Produced from Grapes in State (With addition of Alcohol) 125% of Manufacturing cost (Manufacturing Cost x 1.25)
Cut off= (Size of bottles/1000) x 40, (Manufacturing Cost x 4) OR { (M.C x 4) + (M.C. - Cut off)} + VAT (20%) d) Wines Produced as Own Brand from Bulk / Concentrate Wine or Grape Juice Imported from across Custom / Other State, Blended with or without Alcohol. 150% of Manufacturing cost (Manufacturing Cost x 1.50) Cut off= (Size of bottles/1000) x 40, (Manufacturing Cost x 4) OR { (M.C x 4) + (M.C. - Cut off)} + VAT (20%) e) Wines Produced as Foreign Brand from Bulk / Concentrate Wine or Grape Juice Imported from across Custom / Other State, Blended with or without Alcohol. 200% of Manufacturing cost (Manufacturing Cost x 2) Cut off= (Size of bottles/1000) x 40, (Manufacturing Cost x 4) OR { (M.C x 4) + (M.C. - Cut off)} + VAT (20%)
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/-
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 …