The Excise and Taxation Department, Chandigarh on March 17, 2026, issued the Punjab Excise Fiscal (Chandigarh 1st Amendment) Orders, 2026, to further amend the Punjab Excise Fiscal Orders, 1932.
The following has been stated namely: -
• In Order 1, in the table for item No. (1), (3)(a),(3)(b) & (4) has been substituted.
• In Order 1, for item 3(f), the following shall be substituted, namely: -
“3(f) Import fee will be charged as under: -
(i) On Indian Made Foreign Liquor (IMFL) @Rs. 26/- per proof litre
(ii) On Imported Foreign Liquor (IFL), @Rs. 26/- per proof litre.
(iii) On Beer, @Rs. 6/- per bulk litre. (iv) On Draught Beer, @Rs. 6/- per bulk litre.
(iv) On Indian Wine, Champagne, Cider, Liqueur @Rs. 5/- per bulk litre.
(v) On Imported wine, Champagne, Cider, Liqueur & Ready to Drink Beverages (RTD), @Rs. 5/- per bulk litre.
• In Order 2, the following shall be substituted, namely: -
“Excise Duty on Indian Wine, Champagne, Cider, etc. sold through L-1D (Wholesale licence for Indian Wine) shall be charged @Rs. 15/- per bulk litre. Excise Duty on Ready to Drink Beverages (RTD) sold through L1-C1 (Wholesale licence for Ready to Drink Beverages) shall be charged @Rs. 30/- per bulk litre & on Denatured Spirit @Rs. 1/- per bulk litre.”
The following shall come into force on April 01, 2026.
[Notification No. E&T/ETO(X)-2026/4135]
