INDIAN MADE FOREIGN LIQUOR

INDIAN MADE FOREIGN LIQUOR

33. (i) L-2 vends will be given by auction or at a predetermined fixed fee clubbed with PML vends, in Units against a combined license fee as per conditions laid down for PML vends.

(ii) The holder of licenses in Form L-9 for retail vend of Indian Made Foreign Liquor in Military canteens shall be debarred from bidding for license in Form L-2 throughout the State.

(iii) All successful bidders for licenses in Form L-2 for retail vends of Indian Made Foreign Liquor shall establish their vends at a reasonable distance from those licensed in Form L-14A. However, in case licensee finds it difficult to acquire vend premises, he will have the option to open the L-2 vend in the premises of his L-14A vend itself with the prior approval of the collector.

(iv) A provision has been made for grant of Ihatas in the premises adjoining all L-2 vends on optional basis on a fee as detailed below:-

(i) Corporation Towns Rs.25,000/-

(ii) Other Urban Areas Rs.15,000/

(iii) Rural Areas Rs. 5,000/-

An Ihata must fulfill the following conditions:-

(a) It should be air-conditioned/air cooled.

(b) It should have seating arrangements for atleast 20 persons.

(d) Waiters should be properly dressed.

(v) A L-2 licensee shall be entitled to the supply and the sale of IMFL as fixed for his vend. Entire quota of IMFL has to be lifted by a licensee upto 20.03.2006, failing which duty @ Rs.39/- per PL will be paid by him on left over quota as additional license fee by the 23.03.2006.

(vi) A license fee for the issue and renewal of L-1 license shall be Rs.5 lakhs per annum.

(vii) A wholesale and retail license in form L-1B shall be issued for dealing exclusively in imported foreign liquor including wine and beer. However, L-1 licensees shall also continue to purchase and sell imported foreign liquor as of now.

(viii) The license will be allowed to lift imported liquor in addition to the fixed quota of IMFL.

(ix) It is clarified that no excise duty will be levied on imported foreign liquor. However, it will be subject to other levies, such as, import fee, export fee, permit fee, Departmental Development Cess, additional excise duty, and sales tax etc.

(x) The Excise Commissioner as in the case of other labels will approve the labels on the bottles of imported foreign liquor. The labels shall also contain the required expressions :–

(a) Use of alcohol is injurious to health.

(b) For sale in Punjab only.

(d) Name, address and place of the manufacture.

(e) The name and address of the importer.

(f) Batch Number/Date of manufacture.

(xi) Bottles of IMFL or imported foreign liquor may be of the sizes of 180 ml, 375 ml, 750 ml, 1000 ml or any other size as may be approved by the Excise Commissioner. Strength of the liquor should be 75⁰ proof or any other strength as approved by the Excise Commissioner. All levies/duties shall be per proof litre or bulk litre as the case may be.

(xii) The license in Form L-13, L-14A, L-2, L-2A and L-1A are granted on yearly basis and the licensees will purchase the liquor i.e. PML and IMFL including beer after payment of sales tax at the first stage of sales. The sale of liquor at the hands of these licensees would be exempted from the levy of sales tax. Therefore, such licensees will not be registerable under the Punjab General Sales Tax Act, 1948.

(xiii) Thok (L-1A) will be granted to licensees who secure, more than one L-2 vends against fixed fee of Rs.10,000/- per annum. Entire purchase of IMFL by the license shall be through L-1A, against excise passes. However, no breakage will be allowed at L-1A. The licensee shall have to maintain variety wise stock register at L-1, L-1A and L-2 vends.

34. During 2005-06 quota of beer shall be fixed at 100 Lakh BLs. The quota of the beer would be fixed vend-wise. The licensee would be at liberty to lift the kind of beer that he wants. However, the licensee would be required to lift the entire quota of beer fixed for his vend upto 20.03.2006, failing which excise duty @ Rs.10/- per BL would be required to be paid by him on the left over quota as additional license fee to be paid upto 23.03.2006. The licensee would be at liberty to buy beer in excess of the quota fixed for the vend at the prevalent rates of duty and other levies.

35. Sale of Beer containing alcoholic contents 3.25% to 5.25% and extra strong beer with alcoholic contents 5.25% to 8.25% under license in Form L-2 will continue during the year 2005-06.

36. (i) The limit of private procession of Indian Made Foreign Liquor shall be two bottles of Whisky (including Rum and Gin), one quart of Brandy, Beer not exceeding 7.8 B.L. in bottles/cans, Two bottles of foreign liquor, Two bottles of ready to drink beverages not exceeding 1.5 liters. It is clarified that imported foreign liquor may be in bottles of any size and IMFL may be only of a size duly approved by the Excise Commissioner, Punjab.

(ii) Permits for the possession of Indian Made Foreign Liquor including brandy, Imported Foreign Liquor, Beer and wine for consumption by the permit holder for his guests or the members of his family will be granted by the Assistant Excise and Taxation Commissioner, holding charge of districts in the State. The possession limit for such permit holders shall be as under: –

(i) 24 Quarts of IMFL of 750 ml including brandy and imported liquor (i.e. upto 18 litres in any size).

(ii) 48 bottles of beer of 650 ml (i.e. upto 31.2 litres in any size).

(iii) 24 bottles of wine of 750 ml (i.e. upto 18 litres in any size).

The permit fee will be fixed Rs.500/- and Rs.5000/- for annual and lifetime license respectively in form L-50 for the year 2004-05. However, for grant of both the licenses two passport size photographs of the applicant would be required to be submitted alongwith the application. In case of holders of L-50 for lifetime, the enhancement of possession limit shall be allowed after the payment of the differential amount of the permit already paid.

(iii) The possession limit in respect of Army personnel serving or retired will be as per the Army Orders.

(iv) A special permit for purchase, transport and possession of IMFL and imported foreign liquor upto 10 cases will be issued against permit in form L-50A for specified period not exceeding 24 hours, for special occasion to the private person for the marriage etc. of their Son/Daughter/Wards to be celebrated in a marriage palace or a temporary enclosure at a public place on payment of following permit fee:-

(i)	Corporation cities and falling within 10 km of their outer boundaries.	Rs.1000
(ii)	All types of Municipal Committees and areas falling with 10 km of their outer boundaries.	Rs. 500
(iii)	Other areas.	Rs. 250

(v) The owners of such marriage palaces or banquet halls shall be required to get themselves registered with the Department for allowing consumption of liquor at these places. The annual fee for registration of such places is as under:-

(i)	Corporation cities and falling within 10 km of their outer boundaries	Rs.30000
(ii)	All types of Municipal Committees and areas falling with 10 km of their outer boundaries.	Rs.20000
(iii)	Other areas.	Rs.5000

(i) The minimum retail sale price of Indian Made Foreign Liquor shall be as under :–

			Quart	Pint	Nip
1.	Economy Brand	Rs.	140/-	72/-	37/-
2.	Medium Brand	Rs.	160/-	82/-	43/-
3.	Premium Brand	Rs.	200/-	105/-	60/-
4.	Deluxe Brand	Rs.	300/-	155/-	80/-

(ii) No minimum and maximum retail sale price of beer shall be fixed for the year 2005-06.

(iii) During the year 2005-06, Departmental Stores or such like Stores shall be allowed to sell bottled beer of 330 ml or beer imported from abroad or beer in Cans of any size, wine upto 13% v/v and ready to drink beverages upto 20⁰ proof strength for consumption off the premises in all the district head quarters of the State at a fixed annual fee of Rs.25,000/-. The maximum number of such licenses to be granted in each excise district shall be five during the year 2005-06. In addition to annual license fee, the holder of such a license would also be required to pay assessed fee as is applicable on licenses in form L-3, L-4 and L-5.

(iv) Stringent action will be taken against the licensees for violating the prescribed minimum retail sale prices and the license shall be liable to cancellation under section 36 of the Punjab Excise Act, 1914. Serious action will be taken against the persons/licensees involved in the smuggling of liquor from other States without payment of excise duty or any other levy payable in the State of Punjab or without any valid permit or pass.

37. (i) The excise duty on all brands of Indian Made Foreign Liquor of any degree proof strength shall be levied @ Rs.39/- per PL.

(ii) The excise duty on Indian Made Foreign Liquor of any degree proof strength and on Indian Made Rum, when issued to troops or the Border Security Force through Canteen Stores Department (India) or the Border Security Force Head Quarters Canteen, Jalandhar Cantt, as the case may be, shall also be levied @ Rs.39/- per PL.

(iii) Additional Excise Duty on IMFL/liquor imported from abroad @ Rs.4/- per proof liter, Beer and ready to drink beverages @ Rs.2/- per BL will be charged.

(iv) Excise and Taxation Department Development Cess in the shape of excise duty or otherwise on IMFL/imported foreign liquor and converted quota of PML into IMFL @ Re.1.00 per proof liter will be charged.

38. Excise duty will be levied as under :–

Indian Made Foreign Liquor of any degree.	Rs.39.00 (Per PL)
Imported Foreign Liquor	Nil
Ready to Drink beverages upto 20⁰ proof strength	Rs.12.00 (Per BL)
Punjab Medium Liquor 50⁰/60⁰/65⁰/75⁰	Rs.4.00 (Per PL)

Malt/Rectified Spirit (Per BL)	Rs.39.00 (Per BL)
Sweets & Wines upto 13% v/v	Rs.10.00 (Per BL)
Beer:
(a) Beer having alcoholic contents 3.25% to 5.25%	Rs.10.00 (Per BL)
(b) Beer having alcoholic contents 5.25% to 8.25%	Rs.12.00 (Per BL)
Cider (Per Bottle)	Rs. 5.00
Bhang per 10 Kilograms or less	Rs.50.00
Excise Opium (Per Kilograms)	Rs.2000.00

39. Pub licenses will be allowed independently as well as supplementary to Beer Bars, Hard Bars and Club Bars at a uniform license fee of Rs.30,000/-. Sale of wine and ready to drink will be allowed in Pubs and Beer Bars.

40. No permit fee shall be levied during the year.

41. (i) The bottles used by distilleries in the bottling of Indian Made Foreign Liquor shall be as provided under the rules.

(ii) The licensees shall sell Indian Made Foreign Liquor (including Gin) in bottles of standard capacities viz, 750 Mls., 375 Mls, and 180 Mls., or of any size which may be approved by the Excise Commissioner, except for the following variations:-

(a) Bottles of 750 ML 7 ML

(b) Bottles of 375 ML 4 ML

Rates of different type of fees, duties and cess will be as per the Annexure-I attached herewith.

42. During the year 2005-06, under VAT, tax will be paid by the distilleries and L-I licensees as per the provision of Punjab VAT Act @ 22%.However, if by any chance, VAT is not implemented w.e.f. 01-04-2005, sales tax on IMFL and Beer shall be charged from the first L-1 licensee @ 22% (including surcharge). Subsequent L-I licensee(s) to pay tax on value addition only. Retail licensees having licenses in form L-2, L-2A, L-2B, L-3, L-3A, L-4, L-4A, L-5, L-5A, L-5B, L-5C, L-9, L-12A and L-12C will not pay further sales tax as of now. However, under the VAT regime no further VAT will be levied on them provided the same has already been paid in Punjab.

43. No new L-17 license shall be issued during the year 2005-06, except in a district where vacancy occurs or has occurred on account of cancellation or non-renewal of any L-17 license to be counted w.e.f. 31-03-2003. Tax on denatured spirit shall be charged as per the provisions of Punjab General Sales Tax Act, 1948 or the Punjab VAT Act as the case may be.

(i) Denatured Spirit (upto 500 BL)	Rs. 5000/-
(ii) Exceeding 500 BL	@ Rs.10/- Per BL per annum.

44. In order to overcome the difficulties faced by the L-17 licensees, a new license in form L-17A has been introduced for the wholesale of denatured spirit on an annual license fee of Rs.10,000/- The maximum number of such licenses in each district is fixed at two.

45. The distilleries shall use pilfer proof seals and any other additional device to ensure purity of liquor and to check malpractices as directed by the Excise Commissioner on bottles of Indian Made Foreign Liquor to be issued by them to licensed vendors. The supply of Indian Made Rum to troops through the Canteen Stores Department (India) shall, however, be made in bottles fitted with pilfer-proof seals or corks and capsules according to the demand of the Military Authorities.

46. Except deluxe brand and those premium brands which are duly approved by the Excise Commissioner, no other brand of IMFL will be allowed to be imported into the state of Punjab and they shall be 100% manufactured and bottled within Punjab. The CSD are allowed to import Rum and IMFL of economy and medium brands also from other States. They are also allowed to carry forwarded and sell the stocks of previous year.

47. No official of any other department of the Government will take action of any kind to check the quality of liquor that is produced or sold in the State, except alongwith the concerned Excise Officer of the area.

48. Similarly only a gazetted Police Officer of the rank of D.S.P. has been authorised to check the excise vends that too in the company of the Excise Officer not below the rank of Excise Inspector. He will not book petty offences of technical nature.

49. The existing system of Excise Police to be drawn from the Districts will continue and this police force will be at the disposal of Excise and Taxation Commissioner, who has got the option to utilize their services at his discretion.

50. During 2005-06 Registration fee for label of different brands shall be leviable as under:-

(i)	Brand Registration fee per Label for liquor other than PML and Wine.	Rs.20000
(ii)	Subsequent change in the approved label during the year.	Rs.1000
(iii)	Brand Registration fee for wine	Rs.2000
(iv)	Brand Registration fee for PML including Rum/Gin/ Whisky of any degree.	Nil

51. Import of foreign liquor from abroad directly or through authorised representative by hotels of 3-star or above category and holders of such license will be allowed. In case the label of the foreign liquor to be imported by such Hard Bars is not already approved by the Excise Commissioner, the Hard Bar may apply for the approval of the label of the foreign liquor to be imported from abroad on a fixed fee of Rs.2,000/- per label. This approval would be applicable in the case of that particular applicant only against fixed fee of Rs.2,000/-.

52. The hotels of 3-star or above category will be allowed one or more additional Hard Bar licenses at an annual license fee of Rs.50,000/- per every additional license in the premises of the same hotel.

53. Hard Bar licenses will be allowed to the establishments located in the Multiplex Complexes against a fixed fee of Rs.2,00,000/- for the year 2005-06. Each establishment will be allowed separate license for Hard Bar against a fixed fee of Rs.2 lacs.

54. To allow hard liquor bar in the Shopping Malls as well as other selected restaurants in major cities at the fees and levies as applicable in the case of L-4 and L-5 licenses, on the terms and conditions to be specified by the department subsequently.

55. The licensees holding license in Form L-4, L-4A and L-12C shall be eligible to serve liquor to their customers in the lawns attached to their premises on payment of an additional license fee Rs.20,000/-.

D. BHANG

56. The licenses for wholesale vend of Bhang shall be granted on the basis of license fee fixed by open auction and the bid in the auction shall be in terms of money.

57. The highest successful bidder for a license for wholesale vend of Bhang in Form H.26 shall deposit one sixth of the annual license fee within seven days of the auction and shall pay the balance amount in equal monthly instalments by the 7th day of each month beginning from April. If the successful bidder fails to make the deposit of one sixth of the total license fee or if he refuses to accept the license, the Collector may resell the license by public auction or by private contract and any consequential loss of revenue to Government shall be recoverable from the defaulting bidder as arrears of land revenue.

58. The duty on Bhang shall be levied at the rate of Rs.50.00 per ten kilograms or less on the quantity imported into, exported from or transported within Punjab.

59. The maximum wholesale price of Bhang in Hoshiarpur (for Jalandhar Division) in Punjab shall be Rs.18.00 per hundred kilograms upto its delivery at the premises inclusive of all charges except export or transport duties. No fixed wholesale price shall be enforced in any other district in the State.

The retail sale and private possession of Bhang in any quantity has been prohibited in the State, with effect from the Ist April, 1965. The wholesale Bhang licensees, shall, however, sell Bhang to the following only :-

(a) Such licensees as are licensed under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, holding permit to transport Bhang within Punjab in Form H.21 as prescribed under the Punjab Hemp Cultivation and Pass Rules, 1955.

(b) Any person authorised to possess Bhang for scientific purpose holding transport permit in the above referred Form H.21.

60. The licensee may supply Bhang to other States or Union Territories in Indian, against Pass in Form H.23 prescribed under the Punjab Hemp Cultivation and Bhang Permit and Pass Rules, 1955.

61. The licensee is authorised to export Bhang to countries outside India, against export authorisation issued by Narcotics Commissioner to the Government of India, under the Narcotics Drugs and Psychotropic Substances Act, 1985 and Rules framed thereunder.

The Excise Commissioner reserves the right to fix the price for export of Bhang outside the State.

Patiala: Sd/-

Dated: 16th March, 2005. (D.P. REDDY)

Excise and Taxation Commissioner

Punjab.

Annexure-I

STATEMENT SHOWING RATE OF LICENSE FEE/DUTY/IMPORT FEE/

EXPORT FEE ETC.

Sr. No.	Name of the Item	Rate of License Fee/Other Fees/duties.		Rate of Security
		2004-05	2005-06	2004-05	2005-06
1.	2.	3. (Rs.)	4. (Rs.)	5. (Rs.)	6. (Rs.)
1.	L-1 (Grant & Renewal)	500000	500000	15000	15000
2.	L-1A	10000	10000
3.	L-1B	–	50000	–	5000
4.	L-2A Urban	1000	1000
	L-2A Rural	1000	1000
5.	L-2B	25000	25000
6.	L-3, L-4 & L-5	200000	200000	10000	10000
7.	L-3A, L-4A & L-5A
	(i) For towns with population one lakh or more	100000	100000
	(ii) For other towns	60000	60000
8.	L-5B (Pub License)
	(a) Independent License	30000	30000	10000	10000
	(b) Supplementary License (with L-5, L-5A, L-5C and L-12C).	30000	30000
9.	L-5C	50000	50000
10.	L-5D :
	(i) Corporation cities and areas falling within 10 km of their outer boundaries.	20000	30000
	(ii) All types of Municipal Committees and areas falling within 10 km of their outer boundaries..	20000	20000
	(iii) Other areas.	5000	5000
11.	L-12C	150000	150000
12.	L-13	10000	10000
13.	L-13A	1000	1000
14.	L-17:
	(i) Denatured Spirit (upto 500 BL)	5000	5000	2000	2000
	(ii) Exceeding 500 BL	@ Rs.10/- Per BL	@ Rs.10/- Per BL	3000	3000
15.	L-17A: Denatured Spirit (Wholesale)	–	10000	–	5000

16.	L-50 :
	(i) For One Year	500	500
	(ii) For Life Time	5000	5000

17.	L-50 A :
	(i) Corporation cities and areas falling within 10 km of their outer boundaries.	1000	1000
	(ii) All types of Municipal Committees and areas falling within 10 km of their outer boundaries..	250	500
	(iii) Other areas.	–	250

18.	L-52 (Ihatas)
	(i) PML
	(a) Urban	5000	5000
	(b) Rural	5000	5000
	(ii) IMFL
	(a) Corporation Area	25000	25000
	(b) Other Urban Area	15000	15000
	(c) Rural	5000	5000
19.	Sub Vend for PML	5000	5000
20.	D-2
	(a) Grant of License to distillery	1000000	1000000	100000	100000
	(b) Grant of Supplementary License to Bonded Warehouse-2: Meant for re-distillation of spirit.	100000	100000	25000	25000
21.	(a) Renewal fee of distillery license	1000000	1000000
	(b) Renewal fee of supplementary License granted to Bonded Wareouse-2 meant for re-distillation only by way of purification of spirit.	50000	50000
22.	Brewery : Grant of license (B-1)	1000000	1000000	50000	50000
23.	Brewery : Renewal Fee (B-1)	500000	500000
24.	(a) Bonded Warehouse-2 Grant of license	200000	200000	25000	25000
	(b) Bonded Warehouse-2 Renewal of license	100000	100000	25000	25000

25.	Winery License (S-1)
(i)	(a) Upto 5000 bottles (650 ML)	5000	5000
	(b) 5001 to 10000 bottles (650 ML)	10000	10000
	(c) Above 10000 bottles (650 ML)	20000	20000

(ii)	Renewal fee
	(a) Upto 5000 bottles (650 ML)	2500	5000
	(b) 5001 to 10000 bottles (650 ML)	5000	10000
	(c) Above 10000 bottles (650 ML)	10000	20000
26.	L-50 (Possession Permit)
	(i) Permit fee for one year	500	500
	(ii) Permit fee for life time	5000	5000
	ASSESSED FEE (PER BL)
	(i) L-3, L-4 & L-5
27.	Indian Made Foreign Liquor	80.00	80.00
28.	Wine	12.00	12.00
29.	Cider	2.00	2.00
30.	Beer (all types)	12.00	12.00
31.	Ready to Drink Beverages.	12.00	12.00
32.	Liquor imported from abroad	80.00	80.00
	(ii) L-3A, L-4A & L-5A
33.	Beer (all types)	12.00	12.00
34.	Ready to Drink Beverages.	12.00	12.00
	(iii) L-5B
35.	Draught Beer (All types)	12.00	12.00
36.	Ready to Drink Beverages.	12.00	12.00
37.	Wine	12.00	12.00
	(iv) L-9
38.	Rum	13.50	15.00
39.	IMFL (Economy and Medium Brand)	40.00	40.00
40.	IMFL (Premium and Deluxe Brand)	82.00	82.00
41.	Wine	12.00	12.00
42.	Cider	2.00	2.00
43.	Beer (all types)	8.00	8.00
44.	(i) Imported Foreign Liquor (other than Wine, Cider and Beer)	80.00	80.00
	(ii) Ready to Drink Beverages	8.00	8.00
	(v) L-12C
45.	Indian Made Foreign Liquor	80.00	80.00
46.	Wine	12.00	12.00
47.	Cider	2.00	2.00
48.	Beer (all types)	12.00	12.00
49.	Ready to drink beverages	12.00	12.00
50.	Liquor Imported from abroad	80.00	80.00
	PERMIT FEE
51.	Denatured Spirit (per BL)	1.00	1.00
52.	Denatured Spirit for alcohol based industries (per BL)	0.30	0.45
53.	Denatured Spirit when imported from other States/Union Territory (Per BL)	0.60	0.60
54.	Ethanol-Denatured with 0.2% crotonaldehyde and 4 gram Denatonium Benzoate/ Denatonium Saccharide per 100 Ltrs. Of Ethanol.	1.00	1.00
	RATES OF EXCISE DUTY.
55.	Indian Made Foreign Liquor of any degree.
	(i) Economy and Medium Brands	39.00 (Per PL)	39.00 (Per PL)
	(ii) Premium and Deluxe Brands	39.00 (Per PL)	39.00 (Per PL)
56.	Imported Foreign Liquor	Nil	Nil
57.	Ready to Drink beverages upto 20⁰ proof strength	12.00 (Per BL)	12.00 (Per BL)
58.	Punjab Medium Liquor 50⁰/60⁰ Rum/Gin/Whisky 65⁰/75⁰	4.00 (Per PL)	4.00 (Per PL)
59.	Malt or Rectified Spirit when issued for purposes other than for use in the manufacture of medicinal and toilet preparation and not including denatured spirit. Clarification: In case Malt Spirit or Rectified Spirit is issued from a Distillery or a BWH-2 including Bottling Plant to another Distillery or a BWH-2 including Bottling Plant for the manufacture of Potable Liquor, no duty shall be charged.	39.00 (Per BL)	39.00 (Per BL)
60.	Sweets & Wines upto 13% v/v	10.00 (Per BL)	102.00 (Per BL)
61.	(a) Beer having alcoholic contents 3.25% to 5.25%	10.00 (Per BL)	10.00 (Per BL)
	(b) Beer having alcoholic contents 5.25% to 8.25%	12.00 (Per BL)	12.00 (Per BL)
62.	Cider (per bottle)	5.00	5.00
63.	Bhang per 10 Kilograms or less	25.00	50.00
64.	Excise Opium (Per Kilograms)	1000.00	2000.00
65.	Additional Excise Duty
	(i) PML (all degrees)	3.00 (Per PL)	3.00 (Per PL)
	(ii) IMFL (all degrees)	4.00 (Per PL)	4.00 (Per PL)
	(iii) Beer (all types)	2.00 (Per BL)	2.00 (Per BL)
	(iv) Ready to drink beverages	2.00 (Per BL)	2.00 (Per BL)
	AED is also chargeable on sales of above liquor sold through CSD canteens.
	EXPORT FEE
66.	Indian Made Foreign Liquor of any degree	0.25 (Per PL)	0.25 (Per PL)
67.	Ready to Drink beverages upto 20⁰ proof strength	0.10 (Per BL)	0.10 (Per BL)
68.	Rum 75⁰ for troops sold through Canteen Store Department	0.10 (Per PL)	0.10 (Per PL)
69.	Country Liquor of any degree	0.25 (Per PL)	0.25 (Per PL)
70.	Beer	0.10 (Per BL)	0.10 (Per BL)
71.	Rectified Spirit	0.05 (Per BL)	0.05 (Per BL)
72.	Malt Spirit	0.25 (Per BL)	0.25 (Per BL)
73.	Denatured Spirit	0.25 (Per BL)	0.25 (Per BL)
74.	Industrial Alcohol	0.25 (Per BL)	0.25 (Per BL)
75.	Bhang (per 10 Kilograms or less)	25.00	50.00
76.	Liquor Imported from abroad.	0.25 (Per PL)	0.25 (Per PL)
	IMPORT FEE
77.	Indian Made Foreign Liquor of any degree.	7.00 (Per PL)	7.00 (Per PL)
78.	Liquor Imported from abroad	7.00 (Per PL)	7.00 (Per PL)
79.	Ready to Drink beverages upto 20⁰ proof strength.	6.00 (Per BL)	6.00 (Per BL)
80.	Potable Spirit (in bulk) Malt/IMFL/Fruit based/Rectified Spirit.	5.00 (Per BL)	5.00 (Per BL)
81.	Potable Rectified Spirit (in bulk) for the manufacture of PML on the basis of tender by the Department.	5.00 (Per BL)	0.0.00 (Per BL)
82.	Potable Rectified Spirit (in bulk) for the manufacture of Country Liquor.	5.00 (Per BL)	11.00 (Per BL)
83.	Wine	6.00 (Per BL)	6.00 (Per BL)
84.	Beer of all types	6.00 (Per BL)	8.00 (Per BL)
85.	(i) Brand Registration fee per Label for liquor other than PML and Wine.	20000	20000
	(ii) Subsequent change in the approved label during the year.	1000	1000
	(iii) Brand Registration fee for wine	2000	2000
	(iv) Brand Registration fee for PML including Rum/Gin/ Whisky of any degree.	Nil	Nil
86.	Brand Registration fee for hotels of 3-star and above category in respect of liquor imported from abroad of which brands are not already approved by the Excise Commissioner, Punjab.	2000	2000
87.	Excise & Taxation Department Development Cess IMFL & Imported Foreign Liquor (Per PL)	0.75	1.00
88.	Excise & Taxation Department Development Cess on conversion quota of PML (Per PL).	0.75	1.00
89.	(a) Grant of L.O.I.
	(i) Distillery	500000	500000
	(ii) Brewery	500000	500000
	(iii) B.W.H. including Bottling Plant	200000	200000
	(b) Renewal of L.O.I.
	(i) Distillery	200000	200000
	(ii) Brewery	200000	200000
	(iii) B.W.H. including Bottling Plant	100000	100000

Rate of Security

(i) L-3, L-4 & L-5

(ii) L-3A, L-4A & L-5A

PERMIT FEE

EXPORT FEE

IMPORT FEE