HOME

The Maharashtra Potable Liquor (Fixation Of Maximum Retail Prices) Rules, 1996

View all order & notifications Forms / Schedules

G. N. H. D. NO. ARM. 1096/21/7/EXC-3,, dated 10th December, 1996

  1. Amended by G. N. H. D., No. ARM. 1096/21/7/EXC-3,(M. G. Pt. IV-B ; p. 1918), dated 7th December, 1996
  2. Amended by G. N. H. D., No. BPA. 1098/27/EXC-3, (M. G. Pt. IV-B; p. 749), dated 5th October, 1998
  3. Amended by G. N. H. D., No. BPA. 1096/21/Part-3/EXC-3, (M. G. Pt. IV-B ; p., dated 8th December, 1998
  4. Amended by G. N. H. D., No. BPA. 1096/21/Part-III/1/EXC-3, (M. G. Pt. IV-B ; p. 1920), dated 22nd January, 1999
  5. Amended by G. N. H. D., No. BPA. 1096/21/Part-3/6/EXC-3, (M. G. Pt. IV-B ; p. 1921), dated 20th January, 2000
  6. Amended by G. N. H. D., No. BPA. 1101/CR-10/2/EXC-3, (M. G. Pt. IV-B ; p. 1260), dated 12th October, 2001
  7. Amended by G. N. H. D., No. MIS. 1199/1689/CR-28/2/EXC-3,(M. G. Pt. IV-B ; p., dated 8th September, 2003
  8. Amended by G. N. H. D., No. BPA. 1003/CR-20/1/EXC-3, (M. G. Pt. IV-B ; p. 364), dated 31st May, 2004
  9. Amended by G. N. H. D., No. BPA. 1106/CR-1(A)/EXC-3, (M. G. Pt. IV-B ; p. 517), dated 13th April, 2006
  10. Amended by G. N. H. D., No. BPA. 1107/CR-5/2/EXC-3,(M. G. Pt. IV-B ; p., dated 30th March, 2007
  11. Amended by G. N. H. D., No. MIS. 1107/CR-33(3)/EXC-3, (M. G. Pt. IV-B ; p. 1227), dated 10th July, 2007
  12. Amended by G. N. H. D., No. MIS. 1107/CR-40/II/EXC-3,(M. G. Pt. IV-B ; p. 753), dated 24th July, 2008
  13. Amended by G. N. H. D., No. BPA. 1108/CR-23/EXC-3,(M. G. Pt. IV-B ; p. 1930), dated 4th August, 2008
  14. Amended by G. N. H. D., No. MIS. 1107/CR-40/II/EXC-3,(M. G. Pt. IV-B ; p., dated 28th August, 2008
  15. Amended by G. N. H. D., No. MIS. 0109/CR-15/EXC-3,(M. G. Pt. IV-B ; p. 158), dated 23rd January, 2009
  16. Amended by G. N. H. D., No. MIS. 1108/CR-33/EXC-3,(M. G. Pt. IV-B ; p. 163), dated 2nd February, 2009
  17. Amended by G. N. H. D., No. MIS. 0509/CR-150/EXC-3, (M. G. Pt. IV-B ; p. 4), dated 26th June, 2009
  18. Amended by G. N. H. D., Corrigendum No. MIS. 0509/CR-150/EXC-3,(M. G. Pt. IV-B ; p. 2), dated 4th July, 2009
  19. Amended by G. N. H. D., No. BWR. 0509/IMP/CR-143/EXC-3, (M. G. Pt. IV-B ; p. ), dated 22nd July, 2009
  20. Amended by G. N. H. D., No. BWR. 0509/IMP/CR-143/EXC-3, (M. G. Pt. IV-B ; p. 3), dated 30th October, 2009
  21. Amended by G. N. H. D., No. MIS. 0211/333/CR-76(3)/EXC-3,(M. G. Pt. IV-B ; p. 17-19), dated 30th March, 2011
  22. MIS 0313/CR 109 (2)/EXC-3, dated 30th March, 2013
  23. G. N., H. D., No. MIS-0917/C.R.239/EXC-3, dated 23rd December, 2017
  24. MIS.0813/C.R.346/EXC-3, dated 1st August, 2018
  25. MIS0118/CR-29(Part 1)/EXC-2, dated 31st December, 2018
  26. FLR. 0620/ C.R 90/EXC-2, dated 6th November, 2020
  27. MIS.1021/C.R. 185/EXC-2, dated 18th November, 2021
  28. BWR-1021/C.R.169/EXC-3, dated 13th June, 2022

In exercise of the powers conferred by sub-clause (ii) of clause (hl) of sub-section (2) of section 143 of the Bombay Prohibition Act, 1949 (Bom. XXV of 1949), and of all other powers enabling it in that behalf, the Government of Maharashtra hereby makes the following rules, the same having been previously published as required by sub-section (3) of the said section 143, namely :–

1. Short title and commencement शीर्षक आणि प्रारंभ.[View all order & notifications]

(1)

These rules may be called the Maharashtra Potable Liquor (Fixation of Maximum Retail Prices) Rules, 1996.

(2)

These rules shall come in force with effect from 1st of January, 1997.

2. Definitions व्याख्या.[View all order & notifications]

In these rules, unless context otherwise requires.–

(a)

 “Act” means the Bombay Prohibition Act, 1949 (Bom. XXV of 1949).

 

(b)

“Imported liquor bottled in India” means foreign liquor bottled in India, the whole alcoholic ingredients of which are imported into the country from across the Customs frontiers.

(c)

 “Manufacturer” means a person holding licence in From PLL, BRL or CL-I under the Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966; the Maharashtra Manufacture of Beer and Wine Rules, 1966 and the Maharashtra Country Liquor Rules, 1973, respectively or the certificate of registration in Form ‘K’ under the 1[Maharashtra Foreign Liquor (Import and Export) Rules, 1963 and the Trade and Import Licence in Form FL-I who is authorised by the Commissioner for removal of imported liquor from the Customs Frontier or Custom Bond under the Bombay Foreign Liquor Rules, 1953 ;]

(d)

 2[“Maximum Retail Price” means maximum price 3[at which potable liquor excluding country liquor in pack form may be sold to ultimate consumer and there shall be printed on each pack the words “Maximum or Max. Retails Price Rs. ................................

(inclusive of all taxes and duties)” or in the form “MRP Rs. ..............................................

(inclusive of all taxes and duties)”]

Maximum Retail Price in case of country liquor means maximum price 4, 5[*] at which country liquor in pack form may be sold to ultimate consumer and there shall be printed on each pack the words “Maximum or Max. Retail Price Rs..................................................................................................................... inclusive

of all taxes and duties 4, 5{*})” or in the from “MRP Rs..................................... inclusive of

all taxes and duties 4, 5{*})”;]


6,7,8[Explanation ] for the purpose of this clause “Maximum Retail Price” in relation to any potable liquor shall include all taxes local or otherwise 10[inclusive of Basic Custom Duty] 11,5[*], freight, transport charges, commission payable to dealers and all charges towards 12[*] delivery, forwarding and the like as the case may be.

8,9[*]

(e)

“Potable Liquor” means the Country Liquor as defined in the Maharashtra Country Liquor Rules, 1973; the Foreign Liquor as defined inclause (6) of rule 3 of the Bombay Foreign Liquor Rules, 1953, and the Indian Made Foreign Liquor as defined in the Maharashtra Foreign Liquor (Import and export) Rules, 1963 on which duty has not been paid;

10[(e-1)

“Foreign Liquor” means all liquor produced or manufactured outside the India as defined under clause (17) of section 2 of the said Act.]

 

(f)

Words, terms or expressions not defined in these rules shall have the same meaning as assigned to them in the Act, or rules framed thereunder.

3. Manufacturer to declare manufacturing cost and maximum retail price उत्पादकाने उत्पादन खर्च आणि कमाल किरकोळ किंमत जाहीर करावी.[View all order & notifications]

(1)

Every manufacturer shall, by statement in quadruplicate, declare his manufactur- ing cost and maximum retails price of every pack of Potable Liquor to the Superintendent of State Excise of the District in which his manufactory or Brewery licence is located. The Superintendent shall authenticate all the four copies and return one copy of the manufacturer, retain remaining copies for his record and for sending to State Excise Superintendent of the District and to the Officer in-charge of Trade and Import licence concerned.

(2)

Every manufacturer of Indian Made Foreign Liquor, Beer or Wine desirous of exporting Indian Made Foreign Liquor, Beer or Wine in the State of Maharashtra shall declare his manufacturing cost and maximum retail price of every of Potable Liquor to the Commissioner in quadruplicate. The Commissioner shall authenticate all the four copies and return one copy to the exporter to the State, retain remaining copies for this record and for sending to State Excise Superintendents of the Districts and to the officer in-charge of Trade and Import licence concerned.

1, 2[*]

Explanation—For the purpose of sub-rules (1) and (2) for computing the manufactur- ing cost, the cost of alcohol imported, if any, into the country across the Customs frontiers may be excluded.


3 [(3)

The Trade and Import licensee in Form FL-1, who is authorized by the Commis- sioner for removal of imported liquor from the custom frontier or custom bond under the Bombay Foreign Liquor Rules 1953, shall, by statement in quadruplicate, declare his manufacturing cost and maximum retail Price of every pack of Foreign Liquor to the Superintendent of State Excise of the District in which his FL-I Licence is located. The Superintendent shall authenticate all the four copies and return one copy to FL-I licence and retain remaining copies for his record for the Commissionerate and for the officer concerned in charge of Trade and Import licence.]

The holder of valid certificate in Form ias appended to Miaharashtra Foreign Licuor (Import and Expori) Ruies, 1963, shali, by statement in sufficient number of copies as specified by the Commissioner, deciare his manufacturing cost and Maximum Retail Price of every pack of imported Foreign Liquor which he wishes to remove from ine cusiom irontier or custom 01d. to the Commissioner. The Commissioner sha!i autihenticate ali the necessary copiss and ret O1e copy to tne rade and imporn icense holder in Form FL-i as appended to the Somca Foreign Lquor Ruies, 1953 and retain remaining copies for his record and for ihe reoord oi *he Superintendent of ihe district in which FL-I license is iocated.

4. Subsequent change in manufacturing cost त्पादन खर्चात नंतरचे बदल.[View all order & notifications]

Any variation likely to be made in manufacturing cost or Maximum Retail price subsequent to declaration under rule 3 above shall, by statement in quadruplicate copies be declared by manufacturer to the respective officers mentioned in these rules in advance. The copies of declaration shall be dealt with as provided in rule

5. Regulation of Maximum Retail Price of Potable Liquor पिण्यायोग्य दारूच्या कमाल किरकोळ किमतीचे नियमन.[View all order & notifications]

Maximum Retail Price of Potable Liquor shall not exceed,

4 [(A)

In case of sale to licensee under the Act other than Canteen Stores Department (India),

5[(i) 4.5 times of the manufacturing cost plus Sales Tax at the prevalent rate in case of Country Liquor;

6[(ii) (a) 5 times of the manufacturing cost, if manufacturing cost per bulk litre of Foreign Liquor (Spirits), including ‘Imported liquor bottled in India’, does not exceed Rs. 120 (Rupees One Hundred twenty only) plus sales Tax at the prevalent rate.

(b)    5 times the manufacturing cost increased by 5 times the manufacturing cost in excess of Rs. 120 (Rupees One Hundred twenty only) per bulk litre, if manufacturing cost per bulk liter of Foreign Liquor (Spirits), including ‘Imported liquor bottled in India’, exceeds Rs. 120 (Rupees One Hundred only) plus Sales Tax at the prevalent rate.

(a) 5 times of the manufacturing cost, if manufacturing cost per bulk litre of Foreign Liquor (Spirits), including ‘Imported liquor bottled in India’, doesnot exceed Rs. 210. (rupees two hundred ten only) plus sales tax at the prevalent rate.
(b) 5 times the manufacturing cost increased by 4 times the manufacturing cost in excess of Rs. 210. (rupees two hundred ten only) per bulk litre, if manufacturing cost per bulk liter of Foreign Liquor (Spirits), including ‘Imported liquor bottled in India’, exceeds Rs. 210. (rupees two hundred ten only) plus sales tax at the prevalent rate.
Examples.— 1. If manufacturing cost of 750 ml. IMFL bottle is declared as Rs. 175 the Maximum Retail Price shall not exceed Rs. [175 X 5 + (175-157.50) X 4] +35% sales tax, i.e. Rs. 945 + 330.75 =
1275.75.
2. If manufacturing cost of 180 ml IMFL bottle is declared as Rs. 45 the Maximum Retail Price shall not exceed Rs. [45 X5 + (45-37.80) X 4] + 35% sales tax, i.e. Rs.253.80 + 88.83= 342.63

Examples—1. If manufacturing cost of 750 ml. IMFL bottle is declared as Rs. 100 the Maximum Retail Price shall not exceed Rs. [100 X 5 + (100-90) X 5] +25% Sales Tax, i.e. Rs. 550 + 137.50 = 687.50.

2. If manufacturing cost of 180 ml IMFL bottle is declared as Rs. 25 the Maximum Retail Price shall not exceed Rs. [25 X5 + (25-21.6) X 5] + 25% Sales Tax, i.e. Rs.142 + 35.50= 177.50.

1, 2,3[(iii) (a) 3.75 times the manufacturing cost in case of fermented liquor 4[*] except Beer plus Sales Tax at the prevalent rate ;

(b)    3.5 3.75 times the manufacturing cost in case of mild liquor except Beer plus Sales Tax at the prevalent rate ;

(b) (i) 3.75 times the manufacturing cost in case of mild beer having alcoholic strength not exceeding 5% v/v (which is equivalent to 8.75% of proof spirit) [mild liquor-A (i)], plus Sales Tax at the prevalent rate;
(ii) 3.75 times the manufacturing cost in case of foreign liquor other than mild beer having alcoholic strength not exceeding 5% v/v (which is equivalent to 8.75% of proof spirit) [mild liquor-A (ii)], plus Sales Tax at the prevalent rate;
(c)    3.5 3.75 times the manufacturing cost plus Sales Tax at the prevalent rate, in case of beer having alcoholic strength not exceeding 8.75 per cent of proof spirit ;]

(c) 4.25 times the manufacturing cost in case of foreign liquor other than fermented liquor having alcoholic strength exceeding 5%  v/v (which is equivalent to 8.75% of proof spirit) but not exceeding 8% v/v (which is equivalent to 14%  of proof spirit) [mild liquor-B)], plus Sales Tax at the prevalent rate;
Explanation. Mild liquor-A and mild liquor-B means the Categories specified in rule 3(6)(2)(d) of the Bombay Foreign Liquor Rules, 1953 

(d) 4 4.25 times the manufacturing cost in case of Beer having alcoholic strength exceeding 8.75 proof spirit plus Sales Tax at the prevalent rate ;]

(d) 4.60 times the manufacturing  cost  in  case  of Beer  having alcoholic strength exceeding  8.75  proof spirit plus  sales tax at the prevalent rate;
(e) 3.50 3.75 times the manufacturing cost in case of Beer manufactured  in micro brewery having alcoholic strength not exceeding 8.75 proof spirit plus sales tax atthe  prevalent rate;
(f) manufactured in micro 4.25 4.60 times the manufacturing cost in case of Beer brewery having alcoholic strength. exceeding-875-proof spirit plus'sales tax at the prevalëent rate.

(iv)  (a) 4 times the manufacturing cost if manufacturing cost per bulk litre of Wine does not exceed Rs. 40 (Rupees Forty only) per bulk litre, plus Sales tax at the prevalent rate.

(b) 4 times the manufacturing cost increased by an amount equal to the manufac- turing cost in excess of Rs. 40 (Rupees Forty only) per bulk litre, if the manufacturing cost per bulk litre of wine exceeds Rs. 40 (Rupees Forty only) per bulk litre, plus Sales Tax at the prevalent rate.

5[Provided that, in case of the Wine manufactured from the grapes produced within the State of Maharashtra and without using alcohol or without blending of any other Wine and remitted from excise duty upto 23rd December 2011 ;

(i)  3 times the manufacturing cost, if manufacturing cost per bulk litre of wine does not exceeds Rs. 40 (Rs. Forty only) per bulk litre plus Sales Tax at the prevalent rate.

(ii)  3 times the manufacturing cost increased by an amount equal to the manufac- turing cost in excess of Rs. 40 (Rs. Forty only) per bulk litre, if the manufacturing cost per bulk litre of wine exceeds Rs. 40 (Rs. Forty only) per bulk litre plus Sales Tax at the prevalent rate.]

Examples.—1. If manufacturing cost of a 750 ml wine bottle is declared as Rs. 50 the maximum Retail Price shall not exceed Rs. [50 X 4 + (50-30) X 1] +20% Sales Tax, i.e. Rs. 220 +44 = 264.

2. If manufacturing cost of a 375ml wine bottle is declared as Rs. 25 the maximum Retail Price shall not exceed Rs. [25 X 4 + (25-15) X 1] +20% Sales Tax, i.e. Rs. 110+22=312.

“Provided that, in case of the Wine manufactured from any substances and without addition of alcohol and without manufacturing or blending with imported concentrate or imported bulk wine and remitted from excise duty in excess of Rs. 10 per bulk litre upto 31st December 2026,

(i) 3 times of the manufacturing cost, if manufacturing cost per bulk litre of Wine does not exceed Rs.75 (Rupees Seventy-five only) plus applicable Excise Duty plus Sales Tax at the prevalent rate.

(ii) 3 times of the manufacturing cost, increased by an amount equal to the manufacturing cost in excess of Rs.75 (Rupees Seventy-five only) if manufacturing cost per bulk litre of wine, exceed Rs.75 (Rupees Seventy-five only) plus applicable Excise Duty plus Sales Tax at the prevalent rate.

Example: — If manufacturing cost of 750 ml. bottle of wine declared as Rs. 100 the Maximum Retail Price shall not exceed Rs [(100*3) + (100-56.25) + 7.5 (i.e. excise duty)] + 20% Sales Tax i.e. Rs 351.25 + (351.25*20/100) = 351.25+70.25= Rs.421.50.

 

(A1)

Maximum Retail Price of Foreign Liquor shall not exceed,

2,3[(i) (a) 5 times of the manufacturing cost plus Sale Tax at the prevalent rate plus custom duty, if manufacturing cost per bulk litre of Foreign Liquor (Spirits), does not exceed Rs. 120 (Rupees One Hundred twenty only) ;

3.5 times the manufacturing cost plus value added tax at the prevalent rate plus custom duty, if manufacturing cost per bulk litre of Foreign Liquor (Spirits) does not exceed Rs. 210 (rupees two hundred ten only).

(b) 5 times the manufacturing cost, increased by 5 times the manufacturing cost, in excess of rupees 120 (Rupees One Hundred twenty only) per bulk litre of bulk litre of Foreign Liquor (Spirits), plus Sales Tax at the prevalent rate plus custom duty if manufacturing cost per bulk litre of Foreign Liquor exceeds rupees 120 (Rupees one Hundred twenty only). 

3.5 times the manufacturing cost increased by 4 times the manufacturing cost, in excess of Rs. 210 (rupees two hundred ten only) per bulk litre of Foreign Liquor (Spirits) plus value added tax at the prevalent rate plus custom duty if manufacturing costper bulk litre of Foreign Liquor exceed Rs. 210 (rupees two hundred ten only).

(a) 5 times of the manufacturing cost plus sales tax at the prevalent rate plus custom duty, if manufacturing cost per bulk litre of Foreign Liquor (Spirits), does not exceed Rs. 210. (rupees two hundred ten only) ;
(b) 5 times the manufacturing cost, increased by 8 times the manufacturing cost, in excess of rupees 210. (rupees two hundred ten only) per bulk litre of Foreign Liquor (Spirits), plus sales tax at the prevalent rate plus custom duty if manufacturing cost per bulk litre of Foreign Liquor exceeds rupees 210. (rupees two hundred ten only).

(ii) (a) 3.75 times the manufacturing cost in case of fermented liquor except beer plus Sales Tax at the prevalent rate plus custom duty ;

(b) 3.5 times the manufacturing cost in case of mild liquor except beer plus Sale Tax at the prevalent rate plus custom duty ;

(c) 3.5 times the manufacturing cost in case of beer having alcoholic strength not exceeding 8.75 proof spirit plus Sales Tax at the prevalent rate plus custom duty ;

(d) 4 times the manufacturing cost in case of beer having alcoholic strength exceeding 8.75 proof spirit plus Sales Tax at the prevalent rate plus custom duty ;]

1[(iii) (a) 2 times the manufacturing cost plus Rs. 400 (Rupees Four Hundred Only) per bulk litre plus Customs Duty plus Sales Tax at the prevalent rate, if Maximum Retail Price does not exceeds Rs. 900 (Rupees Nine Hundred only) ;

(b)    2 times the manufacturing cost plus Rs. 300 (Rupees Three Hundred only) plus customs duty plus Sales Tax at the prevalent rate, if Maximum Retail Price exceeds Rs. 900 (Rupees Nine Hundred only) and does not exceed Rs. 6,000 (Rupees Six Thousand only) ;

(c)    2 times the manufacturing cost plus 5 per cent of Maximum Retail Price plus Customs Duty plus Sales Tax at the prevalent rate, if Maximum Retail Price exceeds above Rs. 6,000 (Rupees Six Thousand Only) ;

Example.—(a) If manufacturing cost of a 750 ml. wine bottle is declared as Rs. 100 (Rupees One Hundred only) having assessable value of Rs. 75 (Rupees Seventy Five only) then Maximum Retail Price of that Wine bottle is––

Rs. [2 X manufacturing Cost + Special Fee + Customs Duty + Sales Tax] (for 750 ml of Wine)                  (160%)                    (25%)

Rs. [ 2 X 100 + 300 + 120 + 155]

= [200 + 300 + 120 + 155]

= Rs. 755.

(b) If manufacturing cost of a 750 ml. wine bottle is declared as Rs. 500 (Rupees Five Hundred only), having assessable value of Rs. 400 (Rupees Four Hundred only), then Maximum Retail Price of that wine bottle is––

Rs. [2 X manufacturing Cost + Special Fee + Customs Duty + Sales Tax] (for 750 ml of Wine)                  (160%)                    (25%)

Rs. [ 2 X 500 + 225 + 640 + 466.25]

= [1000 + 225 + 640 + 466.25]

= Rs. 2331.25.

2[*] } ]

3,4[(B)

In case of sale to Canteen Stores Department (India) for supplies to the mem- bers of Armed Forces of India .................................................

(i) (a) 3.8 times the manufacturing cost if manufacturing cost per bulk liter of Foreign Liquor (Spirits), including imported liquor bottled in India, but excluding rum, does not exceed 3,4[Rs. 120 (Rupees One Hundred twenty only)] plus Sales Tax at the prevalent rate ;

(b)    3.8 times the manufacturing cost incresed by 5 times the manufacturing cost in excess of 3,4[Rs. 120 (Rupees One Hundred twenty only)] per bulk liter if manufacturing cost per bulk liter of Foreign Liquor (Spirits), including imported liquor bottled in India, but excluding rum, exceed [Rs. 120 (Rupees One Hundred twenty only)] plus Sales Tax at the prevalent rate ;

(ii)  (a) 2.6 times the manufacturing cost if manufacturing cost per bulk litre, of rum does not exceed [Rs. 120 (Rupees One Hundred twenty only)] plus Sales Tax at the prevalent rate ;

(b) 2.6 times the manufacturing cost increased by 5 times the manufacturing cost in excess of [Rs. 120 (Rupees One Hundred twenty only)] per bulk litre, if manufacturing cost per bulk litre of rum exceeds Rs. 120 (Rupees One Hundred twenty only) plus Sales Tax at the prevalent rate ;

(iii)    3.15 times the manufacturing cost in case of fermented liquor and mild liquor plus Sales Tax at the prevalent rate ;

(iv) (a) 3.6 times the manufacturing cost if manufacturing cost per bulk litre of wine does not exceed Rs. 40 (Rupees Forty only) plus Sales Tax at the prevalent rate ;

(b) 3.6 times the manufacturing cost increased by an amount equal to the manufacturing cost in excess of Rs. 40 (Rupees Forty only) per bulk litre if manufacturing cost per bulk litre of wine exceeds Rs. 40 (Rupees forty only) plus Sales Tax at the prevalent rate.

3[Provided that, in case of the Wine manufactured from the grapes produced within the State of Maharashtra and without using alcohol or without blending of any other Wine and remitted from excise duty upto 23rd December 2011—

(i)  2.7 times the manufaturing cost, if manufacturing cost per bulk litre of wine does not exceeds Rs. 40 (Rs. Forty only) per bulk litre plus Sales Tax at the prevalent rate.

(ii)  2.7 times the manufacturing cost increased by an amount equal to the manufactur- ing cost in excess of Rs. 40 (Rs. Forty only) per bulk litre, if the manufacturing cost per bulk litre of wine exceeds Rs. 40 (Rs. Forty only) per bulk litre plus Sales Tax at the prevalent rate.]

“Provided that, in case of the Wine manufactured from any substances and without addition of alcohol and without manufacturing or blending with imported concentrate or imported bulk wine and remitted from excise duty in excess of Rs. 10 per bulk litre upto 31st December 2026.”

(i) 2.7 times of the manufacturing cost, if manufacturing cost per bulk litre of wine, does not exceed Rs.75 (Rupees Seventy-five only) plus applicable Excise Duty plus Sales Tax at the prevalent rate.

(ii) 2.7 times of the manufacturing cost, increased by an amount equal to the manufacturing cost in excess of Rs.75 (Rupees Seventy-five only) if manufacturing cost per bulk litre of wine, exceed Rs.75 (Rupees Seventy-five only) plus applicable Excise Duty plus Sales Tax at the prevalent rate.

1,2[Provided that not withstanding anything mentioned in clause (i) and (ii) of sub rule (A) of this rule] if manufacturing cost of Foreign Liquor (Spirits) and (Country Liquor), is such that the specific duty as specified respectively at Sr. No. 5 (b) and 7 under Schedule appended to the Government Notification, Home Department No. ARM 1096/21/2/EXC-3, dated the 13th September 1996 works out to be more than respective ad-valorem duty, the maximum Retail price shall not exceed two times the manufacturing cost plus excise duty, or two times the manufacturing cost plus countervailing duty, as the case may be ;

“Provided further that not withstanding anything mentioned in clause (i) and (ii) of sub-rule (B) of this rule, if manufacturing cost of Foreign Liquor (Spirits) is such that the excise duty as specified respectively at Serial No. 1 and 2 of the Government Notification, Home Department, No. ARM. 1096/21/8/EXC-3, dated the 4th October 1996, works out to be more than respective ad-valorem duty, the Maximum Retail Price shall not exceed two times the manufacturing cost plus excise duty, or two times the manufacturing cost plus countervailing duty, as the case may be”].

6. Power to issue supplementary instructions पूरक सूचना जारी करण्याचा अधिकार.[View all order & notifications]

The Commissioner may issue written instructions providing for any supplemental matters arising out of these rules.

Rules NO