Excise Department

Excise Department

IMFL - Licences of Liquor
Country Liquor Branch
Import/Transport Permit Branch
Excise Control Laboratory
Excise IB
Administration and Vigilance
Medicinal and Toiletry
Citizen's Charter/Right to Information Act
Delhi Liquor  License Rule
Licensed Places in Delhi
Frequently Asked Questions


The prime job of Excise Department is to regulate import and supply of liquor, intoxicants and narcotics (for medicinal purposes), the statutory powers for which are discharged under the Punjab Excise Act, 1914 and M&TP Act. The department grants L-1 Licence to manufacturers for the wholesale supply of IMFL and Beer in Delhi, while retail liquor trade in Delhi is in the hands of the Government Undertakings for which a separate licence in form L-2 is granted. Besides, Licences for the consumption of liquor 'on' site premises like hotels, restaurants and clubs are also granted by this Department. The Department also fixes the price of Country Liquor and regulates it's supply through DTTDC/DCCWS Ltd./DSCSC Ltd/DSIDC. Licences are also given for private parties as well as for storage for personal consumption beyond the  permissible limits.

At present only four corporations namely DTTDC, DSCSC, DSIDC and DCCWS are engaged in the retail trade of liquor, with a total of 281 shops in operation all over Delhi.

The department also regulates consumption/distribution/issue of Rectified Spirit, Denatured Spirit, Life Saving Drugs like Morphine, Pathedine, Medicinal Opium and Hemp to various Government Hospitals, Private Nursing Homes, Doctors, etc. Sale of Denatured Spirit and Rectified Spirit in wholesale or retail without a valid licence is an offence in Delhi. Possession of Spirit and Narcotic Drugs without a licence is also a cognizable offence.


IMFL Branch / Licences of Liquor

The IMFL branch issues L-1 licence to wholesellers/bottlers for supply of liquor to the retail outlets of the Corporations (which are Delhi Govt. owned), hotels, restaurants and clubs. The applications for the grant/renewal of L-1 licences are invited through public notice. After the receipts of the applications, these are scrutinised. The applications which are complete in all respect 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 licence. 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 Excise Inspector.

Import Permits : The Import Permits are issued to the L-1 licencees by the state importing liquor after payment of import fee. The concerned Excise authority of the state where the distillery is located issues export permit 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 scrutinising all the documents allows the stock for inbonding.

Transport Permits : On receipt of the Transport permits, the Bonded warehouse Excise Inspector allows the stock for transporting it to various retail outlets, clubs, hotels/restaurants.




Prices of different brands of liquor in Delhi for the excise year 2001-2002



Country Liquor Branch

Tenders are invited for supply of 375-400 lakh bulk litre with the variation upto 25% plus or minus of country liquor from distilleries/bottling plants during the months of Jan. to March in accordance with the terms and conditions as approved by the Govt. for the year. 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 finalising the tender, the L-9 licences are granted to two or more tenderers to supply country liquor in Delhi. The percentage of supply is fixed in case of every licensee by a committee appointed by the Govt. Every licensee is also granted a licence in the form CLW-1 for Bonded Ware house to store enough quantity of 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.

 Rest of the process is similar to IMFL. Cheaper IMFL which costs Rs 90 per 750ml bottle is also sold from Country Liquor retail vends. 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, DSIDC, DSCSC and DCCWS for sale to the consumer at a fixed price in Delhi. There are 55 vends for the sale of country liquor. Excise Department collects Excise revenue from the L-10 licensees well in advance of the supplies.

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

Tender Notice of Country Liquor for 2002-2003 (Click here)


Import / Transport Permit Branch

 Permit Branch issues Import permits  for import of liquor into Delhi State and Transport Permits for transportation of liquor from Bonded ware house to the retail vends.  The Licensees are L-2 (Retail Vend ), L-3 ( Hotel-Room Service),L-4 (Restaurant), L-5 (Hotel-Bar) and L-19 (Club) 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 Corporations to  L-1 licensees. Such orders are received from the concerned Corporation 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 realised  as per the quantity of IMFL proposed to be released   There are 63 L-1 licensee for the year 2001-2002 who are authorised  to supply liquor/beer to  L-2 vends.  Separate transport permits are prepared for each retail vend of Corporation  L-1licensee wise.



Excise Control Laboratory

Excise department sends the samples of IMFL, country liquor, rectified spirit, denatured spirit, neera 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. These samples are very essential for analysis to determine their fitness for human consumption. 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 batchwise. In case of IMFL samples, essential tests as well as detailed analysis is performed as per the requirements.

The police seized samples are received by Excise department. These samples are then forwarded to the Excise control laboratory. 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.


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 the 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.



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.




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 is in the process of implementing bar code solution for checking sale of unauthorized and spurious liquor in NCT of Delhi.

For other specific details, kindly contact

Excise, Entt. & Luxury Tax Department,
L-Block, I.P. Estate,
New Delhi-110 002
Phone :  23378370,23370868
Email :