Department Of Excise - Assam

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Excise Duty Rates

Excise Duty Rates for MCT Licences

SL. NO.	KIND OF LIQUOR	BRAND CATEGORY	EXCISE DUTY
1	BEER	Up to 5% (Premium)	CSD Cost Price * 0.53%
1	BEER	Above 5% (Strong)	CSD Cost Price * 0.63%
2	IMFL	General	CSD Cost Price * 0.92%
		Regular	CSD Cost Price * 0.96%
		Luxury	CSD Cost Price * 0.82%
		Elegant	CSD Cost Price * 0.80%
		Premium	CSD Cost Price * 0.73%
		Classic premium	CSD Cost Price * 0.64%
		Cheap Brand	CSD Cost Price * 0.60%
3	RTD	Breezer	CSD Cost Price * 0.40%
4	WINE		CSD Cost Price * 0.75%

Excise Duty Rates for IMFL

SL. NO.	KIND OF LIQUOR	BRAND CATEGORY	EXCISE DUTY
1	IMFL	General	(MRP X ABATEMENT (35%)) * 1.16%
		Regular	(MRP X ABATEMENT (35%)) * 1.32%
		Luxury	(MRP X ABATEMENT (35%)) * 1.17%
		Elegant	(MRP X ABATEMENT (35%)) * 1.21%
		Premium	(MRP X ABATEMENT (35%)) * 1.00%
		Classic premium	(MRP X ABATEMENT (35%)) * 0.66%
		Cheap Brand	(MRP X ABATEMENT (35%)) * 0.66%
2	RTD	Breezer	(MRP X ABATEMENT (35%)) * 0.44%
3	WINE		(MRP X ABATEMENT (35%)) * 0.25%

Excise Duty Rates for BEER

SL. NO.	KIND OF LIQUOR	BRAND CATEGORY	EXCISE DUTY
1	BEER	Up to 5% (Premium)	(MRP X ABATEMENT (35%)) * 0.73%
1	BEER	Above 5% (Strong)	(MRP X ABATEMENT (35%)) * 0.88%

Excise Duty Rates for Country Spirit

SL. NO.	KIND OF LIQUOR	BRAND CATEGORY	EXCISE DUTY
1	Country Spirit	Country Spirit	(MRP X ABATEMENT (35%)) * 0.6%

Excise Duty Rates for Bio(Foreign)

SL. NO.	KIND OF LIQUOR	BRAND CATEGORY	EXCISE DUTY
1	FMFL	FOREIGN LIQUOR	10% On Cost Price Subject to a minimum of Rs.4000/- per case.
1	BEER	FOREIGN BEER	5% On Cost Price Subject to a minimum of Rs.150/- per case.(Up to 5% and 7.8 BL's Per case.)
			10% On Cost Price Subject to a minimum of Rs.190/- per case.(Above 5% and 7.8 BL's Per case.)
1	WINE	FOREIGN WINE	10% On Cost Price Subject to a minimum of Rs.420/- per case.(Up to 42% of proof spirit)
			15% On Cost Price Subject to a minimum of Rs.880/- per case.(Above 42% of proof spirit)