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 Medicinal and Toilet Preparation Act 1955. The Department grants L-1 Licences to Distilleries/Bottling Plants  for the wholesale supply of IMFL and Beer in Delhi, while retail liquor trade in Delhi is mainly in the hands of the Government Undertakings for which a separate licence in form L-2 is granted. Apart from this some private entrepreneurs have also been granted licenses in Form L-52 for retail trade of IMFL & Beer. Besides, Licences for the consumption of liquor 'on-site' premises like hotels, restaurants and clubs are also granted by this Department. The Department invites tender on yearly basis for wholesale supply of country liquor from the distilleries/bottling plants and licence in Form L-9 are issued to successful tenderer. The Department also fixes the price of Country Liquor and regulates it's supply for retail sale through DTTDC/DCCWS Ltd./DSCSC Ltd/DSIDC for which L-10 license are granted. Licences are also given for holding/hosting private parties as well as for storage for personal consumption beyond the  permissible limits.

At present  four corporations namely DTTDC, DSCSC, DSIDC and DCCWS are engaged in the retail trade of liquor, with a total 276 shops for IMFL & Beer and 65 shops for country liquor. The private entrepreneurs are also holding 34 shops for retail sale of IMFL & Beer all over Delhi.The Department has also granted two L-53 licence for retail sale of Beer & Mixed Alcoholic Beverages through Departmental Stores for "off-site" consumption in the Excise Year 2003-04. 

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 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.



Prices of different brands of liquor in Delhi for the excise year 2003-2004

Country Liquor Branch

Tenders are invited for supply of expected required quantity 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. on yearly basis. For the year 2003-2004 the expected required quantity is fixed for 400-450 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 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  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, DSIDC, DSCSC and DCCWS for sale to the consumer at a fixed price in Delhi. There are 65 vends for the sale of country liquor. Excise Department collects Excise revenue from the L-10 licensees well in advance of the supplies.  Cheaper IMFL which costs Rs 90 per 750ml bottle and Beer is also sold from Country Liquor retail vends. For which L-2 (Spl) license are granted. 

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

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 ), 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 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 65 L-1  licensees for the year 2003-2004 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.

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:-


Name of License



L-1 (M&TP)

(In Bond) Granted to manufacturers of Medicines and cosmetics.

(Duty  deposited on finished goods).


L-2 (M&TP)

(Out Bond) Granted to manufacturers of Medicines etc. (Duty deposited in advance/on finished goods)



It is a subsidiary license of L-2 (M&TP) and granted for use of Narcotic Drugs.



H-1 (Bhang)

This license is granted on the basis of auction held by this department for by retail sale of Bhang and its admisture



Wholesale supply of Denatured Spirit to retailers as well as to Hospitals & F-21 license holders.



Wholesale supply of Rectified Spirit  to L-1 (M&TP) & F-22 Licences and  retailers etc.

i)      Service charges of    Excise staff deputed at Bond.

ii)   Godown Fee

iii)  R.S.B.W-1




For Rectified spirit (self consumption or for reseach urpose to institutions and manufacturers of medicines)



Issued to the hospitals, schoolds, painters and Doctors for self consumption of Denatured spirit.



License to retailers for denatured sprit



Rectified spirits issued to retailers for sale in open market



Issued to Doctors, schools, painters and households (polishing) one time 5 litres limit



Issued to Doctors for self consumption of morphine and pathedine injection



Issued to wholesale medicines containing narcotics



Issued to chemists for possession and sale of morphine and pethadine injection


Authorization permit

Issue to hospital and Nursing Homes


Opium Cards

Issue to addicts of opium

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.


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.


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.

For other specific details, kindly contact

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

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