Excise Department

List of Licencees

• List of L1 Licensees with brands (Click here)
• List of L-9 Licensees with brands (Click Here)

List of Vends

• List of L2 vends District wise (Click here)
• List of L-10 Vends District Wise (Click Here)
• List of L-52 Private Outlets (Click Here)
• List of L-53 Private Outlets (Click Here)

License Application

Temporary Excise License are issued for parties hosted by individual (L49A) and Licensed Hotel, Club, Restaurant inside their premises(L20). Detail see under licences.

• Application form for L-20 License (Click Here)
• L-49A License Available At (Click Here)
• Application form for L-49A (Click Here)

IMFL Branch/Licences of Liquor

The IMFL branch issues L-1 licences to Distilleries/ Bottling plants for supply of liquor to the retail outlets, licensed hotels, restaurants and clubs. The applications for the grant/renewal of L-1 licences are invited through a public notice. After the receipt of the applications, these are scrutinized. The applications which are complete in all respects and fulfil all the requirements are taken into consideration for the grant of L-1 licence by the Competent Authority. Cases are processed according to the Terms and Conditions for the grant of licences. Once the L-1 licence is granted, licence fee is to be deposited. The L-1 licence is further processed for the approval of the brands as well as the price. Fixation of price is done by Excise Commissioner. Price structures are issued after the payment of brand fee and brand registration fee. Payment of brand fee is on pro-rata basis.

All the L-1 licencees are required to maintain Bonded Warehouses which are supervised by the Excise Inspectors.

Import Permits : The Import Permits are issued to the L-1 licencees after payment of import fee. The concerned Excise authority of the state where the distillery is located issues export permits on the basis of the Import Permits to take the liquor out of the state without payment of Excise duty. The Excise Inspector posted at the Bonded Warehouse after scrutinizing all the documents allows the stock for in-bonding.

Transport Permits : Transport permit is a document which authorises L-1 licencees for taking out the specific quantity of liquor mentioned in Transport Permit for supply to a specified destination. Transport Permits are issued only after the deposition of requisite Excise Duty/Revenue by the Licencee. On receipt of the Transport Permits, the Bonded warehouse Excise Inspector allows the stock for transporting it to various retail outlets, clubs, hotels/restaurants.

PRICE LIST -

CAUTION ! DO NOT PAY MORE , ALWAYS INSIST ON CASH MEMO

Prices of different brands of liquor in Delhi for the excise year

• Whisky (Click here)
• Beer (Click here)
• Rum (Click here)
• Wine (Click here)
• Gin (Click here)
• Vodka (Click here)
• Brandy (Click here)

Country Liquor Branch

Tenders are invited for supply of expected required quantity of country liquor from distilleries/bottling plants in accordance with the terms and conditions as approved by the Government on yearly basis. For the year 2008-2009 the expected required quantity is fixed for 500 lakh Bulk Litre with the variation upto 25% plus or minus. Tenderers are asked to submit capacity and rates for delivering the liquor. They are allotted quota (in terms of percentage) to be supplied depending on their capacity and competitiveness of rates. After finalizing the tender, the L-9 licences are granted to more than one tenderer to supply country liquor in Delhi. The percentage of supply is fixed in case of every licensee by a committee appointed by the Government. Every licensee is also granted a licence CLW-1 for Bonded Ware house to store country liquor.

Based on the consumption of country liquor a monthly order is placed by the Excise Department on each of the licensees in the fixed ratio by the 20th of every month for the supplies of next month.

When the analytical report is received from the Excise Control Laboratory and stock is found potable, it is issued to the retail L-10 vends run by DTTDC, DSIIDC, DSCSC and DCCWS for sale to the consumer at a fixed price in Delhi. There are 95 93 vends of different corporations, for the sale of country liquor. Excise Department collects Excise revenue from the L-10 licensees well in advance of the supplies.Cheaper IMFL and Beer are also sold from certain Country Liquor retail vends, for which L-2 (Spl) license is granted.

Where the stock is not found potable, it is destroyed in the presence of a committee formed by the Commissioner of Excise.

• List of L-9 Licensees with brands (Click Here)
• List of L-10 Vends (Click Here)

Price structure of Country Liquor

Tenders/bids of the following applicant Companies have been accepted by the Government of NCT of Delhi for
the year 2008-09 for the wholesale supply of country liquor in the
ratio of 4:4:2 F O R to retail sale vends at the following rates :-

The price structure for the year 2008-09 on the weighted average price of Rs.154.21 in respect of the
above mentioned Licensees is given below:-

The above price structure shall be applicable from the date of commencement of the supply
by the above said licensees for the year 2008-09.

The wholesale L-9 licensee will charge VAT, as applicable, on the wholesale price from the Corporations and deposit with the VAT Deptt. The Corporations will pay VAT on sale of quarts/pints/nips as mentioned against each in the above retail sale price structure and claim input credit for VAT paid to the wholesalers.


List of Country Liquor Vends

L-9 Licencees (Country Liquor) for the year 2008-09

Import/Transport Permit Branch

Permit Branch issues Import permits for import of liquor into NCT of Delhi and Transport Permits for transportation of liquor from Bonded Warehouse to off/on site licensed consumption premises. The Licensees are L-2 (Retail Vend : 0 ), L-3 ( Hotel-Room Service : 2),L-4 (Restaurant : 293), L-5 (Hotel-Bar : 50) and L-19 (Club : 51) etc. On an average 80 Import permits and 1800 transport permits are being issued daily.

Import permits are issued to the L-1 licensees on demand which is duly recommended by the inspector posted at Bonded Ware House. For issue of these Import permits, It is ensured that Excise revenue in form of Import duty i.e. Rs. 5/-per Bulk litre for regular brands ( above Rs. 90/- per quart) and Rs. 1.25/- per bulk litre for cheaper brands (Rs. 90/- per quart) as applicable in respect of each brands have been realized as per the quantity for which the import permit is to be issued.

Transport Permits are prepared as per the order placed by the retailers to L-1 licensees. Such orders are received from the concerned retailers in the forenoon while the Transport Permits are issued by the evening of the same day. Before issuing these permits, it is ensured that Excise revenue in form of special duty, assessment fee and vend fee as applicable in respect of individual brands has been released as per the quantity of IMFL proposed to be released There are 69 L-1 licensees for the year who are authorised to supply liquor/beer to retailers. Separate transport permits are prepared for each retailers vend wise and L-1 licensee wise.

Excise Control Laboratory

Excise department sends the samples of IMFL, country liquor, rectified spirit, denatured spirit and other types of samples containing alcohol to the Excise control laboratory. The detection of methyl alcohol and other harmful ingredients in different potable and non-potable spirits is of great importance to avoid liquor related mishappenings in N.C.T. of Delhi and reporting of the same is immediately required by the Excise Department before releasing the consignment for sale. In case of non potable spirits various standards are followed. In country liquor samples, methyl alcohol test is conducted alongwith the presence/absence of sediments and foreign matter. Detailed analysis of country liquor samples is done batch-wise. In case of IMFL samples, essential tests as well as detailed analysis is performed as per the requirements.

The samples seized by police are also received by the Excise department for analysis .Ethyl alcohol, % proof spirit, alcohol v/v, total acids, residue on evaporation, esters, furfural, fusel oil, copper, methyl alcohol, aldehyde, miscibility, alkalinity, colour and other type of tests are conducted depending upon the type of the sample and requirements.

Excise Intelligence Beureau

A.C.P (EIB) and his branch are involved in:

• Checking of inter-state smuggling of various intoxicants and drugs.
• Detection of manufacture and sale of illicit liquor and drugs.
• Checking Illegal serving of liquor at unlicensed premises and ensuring compliance of L-49A License.
• Liaison with various units of Delhi Police to combat bootlegging.

Administration and Vigilance

The administration branch of Excise department deals with

• Service and establishment work
• recruitment
• pay fixation
• resignation cases
• retirement cases
• maintenance of service record and leave account
• maintenance of annual confidential reports (ACRs)
• processing of advance, GPF etc.,
• preparation of periodic increment certificate (PIC)

Vigilance branch deals with complaints/disciplinary cases of misconduct, moral turpitude & corruption against any public servant of this department.

Medicinal and Toiletry Preparations

M&TP branch performs the functions of grant and renewal of various licences for wholesale and retail sale of Rectified Spirit, Denatured Spirit and manufacture and sale of medicines and toilet preparations containing alcohol and narcotics viz., opium, morphine, pathedine and Indian hemp etc., Certain permits for the import, export and transport of M&TP containing alcohol and narcotics are also dealt with, by the M&TP branch. The grant / renewal of various M&TP licences and permits is governed by various Rules and Acts framed. Various licenses granted by M&TP branch are as under:-

A new notification for dealing in the life saving drugs called as Morphine has been notified by the Government of NCT of Delhi by which the control on the transactions of the Morphine has been liberalised.

• Application form for grant of possession limit.
• Application form for all types of renewal.
• List of L-1 & L-2 license under M&TP Act.

Accounts

The main functions of the accounts branch are:

• Collection of revenue receipts relating to Excise duty, Entertainment tax, Betting tax, and other related receipts and maintenance of relevant records.
• Preparation of periodical returns and comparative statements of revenue receipts or expenditure.
• Preparation of budget proposals for Excise, Entertainment, and Betting tax etc.,
• Preparation of salary bills, contingent bills, medical bills, TA, LTC, arrears bills of staff of Excise and Entertainment tax.
• Calculation of income tax of the staff.
• Maintenance of GPF account of class IV staff.
• A concept of computarized single window system has also been introduced for collection of all types of duties and taxes to improve the convenience to the clients of the department as well as for immediate and error free preparations of financial records.

Computerisation

The Commissionerate is committed towards consumer convenience and revenue mobilisation through Computerization. The Excise, Entertainment and Luxury Tax Commissionerate of NCT of Delhi has two major objectives :

* To enforce and regulate the liquor trade in Delhi without promoting it.

* To mobilize revenue generation under the 3 heads of taxation that it administers. The department has realised that the increasing workload under the manual system affects efficiency and also hampers department's revenue collection capacity. Hence the remedy lies in extremely smooth operating infrastructures. and effective communication systems. This requires an integrated information technology network with an inbuilt facility to collect revenue electronically from liquor vending, corporations, hotels, cinemas, liquor shops and it will be connected at one end with the Commissionerate and other with participatory banks.The major benefits expected to accrue from the system would be

* Reduction in smuggling and brand pushing of liquor which would help in better revenue mobilisation.

* Automation of the issue of Transport Permits, import permits, No Objection Certificates will obviate the necessity of people coming to department.

* Generation of timely, intelligent reports and comparisons will help managerial control, inventory management, improve efficiency and enable revenue record reconciliation on daily basis. Also bringing departments float to zero simultaneously. This will also help flattening of tax cycle.

* Ease of tax rates or regulatory changes being put in force immediately and also providing transparency to department and its business with it's clients.

* Control data e.g. occupancy rates for hotels, ordering patterns for corporation and bookings for entertainment can be monitored effectively.

The corporations dealing with liquor will see savings in cost of transfer of funds, reduction of floats, better stock management improving revenues and less time spent in chasing paper The Corporation shops will see savings in space and reduction of overstocking/stockout situations. They will be able to serve customers with speed and with brand of choice alongwith accuracy in billing and payment resulting in enhanced satisfaction. Similar benefits will also accrue to bonded warehouses.

As regards hotels and entertainment entities with respect to Luxury Tax and Entertainment Tax the system in course of time will build value for them primarily by increasing convenience and reducing cost of money transfer, possibly doing away with manual filing of periodic returns and effective reconciliation, thus reducing accounting load.

Status of Computerization

Software development for Excise Management Information System(EMIS) consisting of 14 functional areas of the department. Currently, Transport Permits, Import permits, Hotel Clubs & Restt, Indian Made Foreign Liquor, Luxury Tax, Administration, Excise Intelligence Bureau, Vigilance and Accounts applications are in use. Department has implemented bar coding for checking sale of unauthorized and spurious liquor in NCT of Delhi.

DETAILS OF MAJOR INITIATIVES UNDERTAKEN BY THE EXCISE DEPARTMENT FOR IMPROVING SERVICE DELIVERY SYSTEM

The Department is committed to automate various day today activities for the benefit of various types of licencees, cable operators, hoteliers etc. The automation of tasks started by this Department is as under
Online Filing of Luxury Tax Returns (Monthly & Quarterly),
Printing of Transport Permits of licencees online through Departmental Website,
Dynamic Updation & enhancement in the Departmental Website,
Making available downloadable application forms & dynamic Status of All Applications Received by the Department on the website as per CVC Guidelines,
Acceptance of all types (Corporations, Hotels, Clubs, Restaurants, L52, L53) of Purchase Requests Online
Availability of Information to the users regarding stock, EVC, Price list etc. through Touch Screen Kiosk installed at the reception of the Department.
Availability of latest Revenue Status online through Departmental Website.