Annexure-I

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

EXPORT FEE ETC.

Sr. Name of the Item Rate of License Rate of Security

No. Fee/Other Fees/duties.
2005-06 2006-07 2005-06 2006-07
1. 2. 3. 4. 5. 6.
(Rs.) (Rs.) (Rs.) (Rs.)
1. L-1 (Grant & Renewal) 500000 500000 15000 15000
2. L-1A 10000 10000
3. L-1B 50000 50000 5000 5000
4. L-1C - 10000 - 1000
5. L-2A Urban 1000 1000
L-2A Rural 1000 1000
6. L-2B 25000 50000
7. L-3, L-4 & L-5 200000 200000 10000 10000
8. L-3A, L-4A & L-5A
(i) For towns with population 100000 100000
one lakh or more
(ii) For other towns 60000 60000
9. L-5B (Pub License)
(a) Independent License 30000 30000 10000 10000
(b) Supplementary License (with 30000 30000
L-5, L-5A, L-5C and L-12C).
10. L-5C 50000 50000
11. L-5D :
(i) Corporation cities and areas 30000 30000
falling within 5 km of their
outer boundaries.
(ii) All types of Municipal 20000 20000
Committees and areas
falling within 5 km of their
outer boundaries..
(iii) Other areas. 5000 5000
12. L-12C 150000 150000
13. L-13 10000 10000 - 1000
14. L-13A 1000 NA - -
15. L-17:
(i) Denatured Spirit (upto 500 5000 5000 2000 2000
BL)
(ii) Exceeding 500 BL @ Rs.10/- @ Rs.10/- 3000 3000
Per BL Per BL
16. L-17A: Denatured Spirit 10000 10000 5000 5000
(Wholesale)
17. L-50 :
(i) For One Year 500 500
(ii) For Life Time 5000 5000
18. L-50 A :
(i) Corporation cities and areas 1000 1000
falling within 2 km of their
outer boundaries.
(ii) All types of Municipal 500 500
Committees and areas
falling within 2 km of their
 outer boundaries..
(iii) Other areas. 250 250
19. L-52 (Ihatas)
(i) PML
(a) Urban 5000 25000
(b) Rural 5000 5000
(ii) IMFL
(a) Corporation Area 25000 25000
(b) Other Urban Area 15000 25000
(c) Rural 5000 5000
20. Sub Vend for PML 5000 N.A.
21. D-2
(a) Grant of License to distillery 1000000 1000000 100000 100000
(b) Grant of Supplementary 100000 100000 25000 25000
License to Bonded
Warehouse-2: Meant for re-
distillation of spirit.
22. (a) Renewal fee of distillery 1000000 1000000
license
(b) Renewal fee of 50000 50000
supplementary License
granted to Bonded
Wareouse-2 meant for re-
distillation only by way of
purification of spirit.
23. Brewery : Grant of license (B-1) 1000000 1000000 50000 50000
24. Brewery : Renewal Fee (B-1) 500000 500000
25. (a) Bonded Warehouse-2 Grant 200000 200000 25000 25000
of license
(b) Bonded Warehouse-2 100000 100000 25000 25000
Renewal of license
26. Winery License (S-1)
(i) (a) Upto 5000 bottles (650 ML) 5000 5000
(b) 5001 to 10000 bottles (650 10000 10000
ML)
(c) Above 10000 bottles (650 20000 20000
ML)
(ii) Renewal fee
(a) Upto 5000 bottles (650 ML) 5000 5000
(b) 5001 to 10000 bottles (650 10000 10000
ML)
(c) Above 10000 bottles (650 20000 20000
ML)
27. 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
28. Indian Made Foreign Liquor 80.00 80.00
29. Wine 12.00 12.00
30. Cider 2.00 2.00
31. Beer (all types) 12.00 12.00
32. Ready to Drink Beverages. 12.00 12.00
33. Liquor imported from abroad 80.00 80.00
(ii) L-3A, L-4A & L-5A
34. Beer (all types) 12.00 12.00
35. Ready to Drink Beverages. 12.00 12.00
(iii) L-5B
36. Draught Beer (All types) 12.00 12.00
37. Ready to Drink Beverages. 12.00 12.00
38. Wine 12.00 12.00
(iv) L-9
39. Rum 15.00 15.00
40. IMFL (Economy and 40.00 40.00
Medium Brand)
41. IMFL (Premium and Deluxe 82.00 82.00
Brand)
42. Wine 12.00 12.00
43. Cider 2.00 2.00
44. Beer (all types) 8.00 8.00
45. (i) Imported Foreign Liquor 80.00 80.00
(other than Wine, Cider and
Beer)
(ii) Ready to Drink Beverages 8.00 8.00
(v) L-12C
46. Indian Made Foreign Liquor 80.00 80.00
47. Wine 12.00 12.00
48. Cider 2.00 2.00
49. Beer (all types) 12.00 12.00
50. Ready to drink beverages 12.00 12.00
51. Liquor Imported from abroad 80.00 80.00
PERMIT FEE
52. Denatured Spirit (per BL) 1.00 1.00
53. Denatured Spirit for alcohol based 0.45 0.45
industries (per BL)
54. Denatured Spirit when imported 0.60 0.60
from other States/Union Territory
(Per BL)
55. Ethanol-Denatured with 0.2% 1.00 1.00
crotonaldehyde and 4 gram
Denatonium Benzoate/
Denatonium Saccharide per 100
Ltrs. Of Ethanol.
RATES OF EXCISE DUTY. (Civil)
56. Indian Made Foreign Liquor of any
degree.
(i) Economy and Medium 39.00 25.00
Brands (Per PL) (Per PL)
(ii) Premium and Deluxe 39.00 25.00
Brands (Per PL) (Per PL)
57. Imported Foreign Liquor Nil Nil
58. Ready to Drink beverages upto 200 12.00 12.00
proof strength (Per BL) (Per BL)

59. Punjab Medium Liquor 500/600 4.00 4.00

Rum/Gin/Whisky 650/750 (Per PL) (Per PL)
60. Malt or Rectified Spirit when issued 39.00 25.00
for purposes other than for use in (Per BL) (Per BL)
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.
61. Sweets & Wines upto 13% v/v 10.00 4.00
(Per BL) (Per BL)
62. (a) Beer having alcoholic 10.00 10.00
contents 3.25% to 5.25% (Per BL) (Per BL)
(b) Beer having alcoholic 12.00 10.00
contents 5.25% to 8.25% (Per BL) (Per BL)
63. Cider (per bottle) 5.00 5.00
64. Bhang per 10 Kilograms or less 50.00 50.00
65. Excise Opium (Per Kilograms) 2000.00 2000.00
66. Additional Excise Duty
(i) PML (all degrees) 3.00 3.00
(Per PL) (Per PL)
(ii) IMFL (all degrees) 4.00 4.00
(Per PL) (Per PL)
(iii) Beer (all types) 2.00 2.00
(Per BL) (Per BL)
(iv) Ready to drink beverages 2.00 2.00
(Per BL) (Per BL)
AED is also chargeable on sales of
above liquor sold through CSD
canteens.

RATES OF EXCISE DUTY. (CSD)

67. Indian Made Foreign Liquor of any
degree.
(i) Economy and Medium 39.00 25.00
Brands (Per PL) (Per PL)
(ii) Premium and Deluxe 39.00 25.00
Brands (Per PL) (Per PL)
68. Imported Foreign Liquor Nil Nil
69. Ready to Drink beverages upto 200 12.00 12.00
proof strength (Per BL) (Per BL)

70. Sweets & Wines upto 13% v/v 10.00 4.00

(Per BL) (Per BL)
71. (a) Beer having alcoholic 10.00 10.00
contents 3.25% to 5.25% (Per BL) (Per BL)
(c) Beer having alcoholic 12.00 10.00
contents 5.25% to 8.25% (Per BL) (Per BL)
72. Additional Excise Duty
(i) IMFL (all degrees) 4.00 4.00
(Per PL) (Per PL)
(ii) Beer (all types) 2.00 2.00
(Per BL) (Per BL)
(iii) Ready to drink beverages 2.00 2.00
(Per BL) (Per BL)

EXPORT FEE
73. Indian Made Foreign Liquor of any 0.25 0.25
 degree (Per PL) (Per PL)
74. Ready to Drink beverages upto 200 0.10 0.10
proof strength (Per BL) (Per BL)
75. Rum 750 for troops sold through 0.10 0.10
Canteen Store Department (Per PL) (Per PL)
76. Country Liquor of any degree 0.25 0.25
(Per PL) (Per PL)
77. Beer 0.10 0.10
(Per BL) (Per BL)
78. Rectified Spirit 0.05 0.05
(Per BL) (Per BL)
79. Malt Spirit 0.25 0.25
(Per BL) (Per BL)
80. Denatured Spirit 0.25 0.25
(Per BL) (Per BL)
81. Industrial Alcohol 0.25 0.25
(Per BL) (Per BL)
82. Bhang (per 10 Kilograms or less) 50.00 50.00
83. Liquor Imported from abroad. 0.25 0.25
(Per PL) (Per PL)
IMPORT FEE
84. Indian Made Foreign Liquor of any 7.00 7.00
degree. (Per PL) (Per PL)
85. Liquor Imported from abroad 7.00 7.00
(Per PL) (Per PL)

86. Ready to Drink beverages upto 200 6.00 1.00

proof strength. (Per BL) (Per BL)
87. Potable Spirit (in bulk) 5.00 5.00
Malt/IMFL/Fruit based/Rectified (Per BL) (Per BL)
Spirit.

88. Potable Rectified Spirit (in bulk) for 0.00 0.00

the manufacture of PML on the (Per BL) (Per BL)
basis of tender by the Department.
89. Potable Rectified Spirit (in bulk) for 1.00 1.00
the manufacture of PML (Per BL) (Per BL)
(PML)
90. Wine 6.00 1.00
(Per BL) (Per BL)
91. Beer of all types 8.00 1.00
(Per BL) (Per BL)
92. (i) Brand Registration fee per 20000 20000
Label for liquor other than
PML and Wine. (other than
Imported Foreign Liquor
BIO)
(ii) Subsequent change in the 1000 1000
approved label during the
year.
(iii) Brand Registration fee for 2000 2000
wine
(iv) Brand Registration fee for Nil Nil
PML including Rum/Gin/
Whisky of any degree.
93. (i) Brand Registration fee per 20000 10000
 Label for Imported Foreign
Liquor (BIO)
(ii) Subsequent change in the 1000 1000
approved label during the
year.
94. Brand Registration fee for hotels of 2000 2000
3-star and above category in
respect of liquor imported from
abroad of which brands are not
already approved by the Excise
Commissioner, Punjab.
95. Excise & Taxation Department 1.00 1.00
Development Cess IMFL &
Imported Foreign Liquor (Per PL)
96. Excise & Taxation Department 1.00 1.00
Development Cess on conversion
quota of PML (Per PL).
97. (a) Grant of L.O.I.
(i) Distillery 500000 500000
(ii) Brewery 500000 500000
(iii) B.W.H. including 200000 200000
Bottling Plant
(iv) Winery including Nil 5000
Bottling Plant
(b) Renewal of L.O.I.
(i) Distillery 200000 200000
(ii) Brewery 200000 200000
(iii) B.W.H. including 100000 100000
Bottling Plant
(iv) Winery including Nil 5000
Bottling Plant

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