Excise & Narcotics Department, Government of Mizoram, India

EXCISE DUTY ON IMFL AND BEER (As on April, 2019)

(under MLPC Act 2014) - the Act is now repealed

Sl.	IMFL	Excise Duties
1.	Cheap Brand	44.50% of Cost Price ranging from Rs 0 - Rs 479 per case of 12 bottles of 750ml or equivalent quantity.
2.	General Brand	88 % of Cost Price ranging from Rs 480 to Rs 649 per case of 12 bottles of 750ml or equivalent quantity.
3.	Regular Brand	85 % of Cost Price ranging from Rs 650 to Rs 799 per case of 12 bottles of 750ml or equivalent quantity.
4.	Luxury Brand	70 % of Cost Price ranging from Rs 800 to Rs 1249 per case of 12 bottles of 750ml or equivalent quantity.
5.	Premium Brand	60 % of Cost Price ranging from Rs 1250 to Rs 3049 per case of 12 bottles of 750ml or equivalent quantity.
6.	Classic Premium Brand	58 % of Cost Price ranging from Rs 3050 and above per case of 12 bottles of 750ml or equivalent quantity.
7.	BEER – I	46 % of Cost Price ranging from Rs 0 to Rs. 107 per 7.8 BL containing alcohol upto 5%
8.	BEER – II	48 % of Cost Price ranging from Rs 108 and above per 7.8 B/L containing alcohol above 5%
9.	WINE – I	40 % of Cost Price upto Rs 3500 per case of 12 bottles containing not more than 42% proof spirit.
10.	WINE – II	35 % of Cost Price ranging from Rs 3501 per case of 12 bottles containing not more than 42% proof spirit.

Rates of Excise duty on different brand of IMFL is modified by Govt of Mizoram on 23rd February, 2015 - Original scanned copy can be download : in pdf click here. [442 kb]

Modification made by Govt of Mizoram on 23rd February, 2015:

Rates of Excise duty on different brand of IMFL can be download : in pdf click here. [45.2 kb]

Original Notification (scanned copy) in pdf click here [381 kb]

GOVERNMENT OF MIZORAM

EXCISE & NARCOTICS DEPARTMENT

…

NOTIFICATION

Dated Aizawl, the 3^rd February, 2015

No. G.20011/1/2014 – EXC: In exercise of power conferred under Section 67 of the Mizoram Liquor (Prohibition and Control) Rules 2014, the Governor of Mizoram is pleased to levy the following rates of Excise Duty on different brands of Indian Made Foreign Liquor (IMFL) as shown below with immediate effect and until further orders:

	IMFL	Excise duties
1.	Cheap Brand	34.50% of Cost Price ranging from Rs 0 - Rs 479 per case of 12 bottles of 750ml or equivalent quantity.
3.	General Brand	78 % of Cost Price ranging from Rs 480 to Rs 649 per case of 12 bottles of 750ml or equivalent quantity.
4.	Regular Brand	75 % of Cost Price ranging from Rs 650 to Rs 799 per case of 12 bottles of 750ml or equivalent quantity.
5.	Luxury Brand	60 % of Cost Price ranging from Rs 800 to Rs 1249 per case of 12 bottles of 750ml or equivalent quantity.
6.	Premium Brand	78 % of Cost Price ranging from Rs 1250 to Rs 3049 per case of 12 bottles of 750ml or equivalent quantity.
7.	Classic Premium Brand	48 % of Cost Price ranging from Rs 3050 and above per case of 12 bottles of 750ml or equivalent quantity.
8.	BEER – I	36 % of Cost Price ranging from Rs 0 to Rs. 107 per 7.8 BL containing alcohol upto 5%
9.	BEER – II	38 % of Cost Price ranging from Rs 108 and above per 7.8 B/L containing alcohol above 5%
10.	WINE – I	30 % of Cost Price upto Rs 3500 per case of 12 bottles containing not more than 42% proof spirit.
11.	WINE – II	25 % of Cost Price ranging from Rs 3501 per case of 12 bottles containing not more than 42% proof spirit.