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Government Of Assam Excise COMMISSIONERATE OF EXCISE

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Functions and Objectives

The Excise Department, Government of Assam implements the state’s excise policy, regulates out of state import and supply of liquor and other notified intoxicants within the state. The Excise Department regulates manufacture, import and supply of liquor, intoxicants and narcotics (for medicinal purposes). The Department grants Licenses for distilling and bottling of IMFL, Beer and other spirits in Assam and the stocking and sale of IMFL, Beer and other spirits for human consumption. Apart from this the Department grants licenses for wholesale and retail trade of IMFL & Beer. Besides, Licenses for the consumption of liquor 'on-site' premises like hotels, restaurants and clubs are also granted by the Department.

The main functions of the department include the following:

  1. Administration of The Assam Excise Act, 2000 and The Assam Excise Rules,2016.
  2. Preparation. Enforcement and Monitoring of Excise Policy matters.
  3. Collection of Excise levies on liquor including dues.
  4. Issue of Licenses for production of Spirit and Liquor, to Breweries for production of Beer other alcohol based produces.
  5. Issue of Licenses for bottling of Wine, Beer and Indian Made Foreign Liquor (IMFL).
  6. Issue of Licenses for wholesale & retail distribution of Liquor, Wine, Beer and other intoxicants.
  7. Renewal of aforementioned licenses.
  8. Endorsement of licenses, Issue of duplicate licenses, Cancellation / suspension / and surrender of licenses.
  9. Facilitating Brand Registration by various Companies, Approval of Label.
  10. Fixation of MRP of excisable items
  11. Testing of Samples.
  12. Regulate through proper issue of permits and passes, transport of IMFL in and through Assam.
  13. Collection of Intelligence regarding the offences under various laws administered by the Excise Department.
  14. To conduct intensive raids, detect cases and prompt actions on complaints.
  15. Speedy actions on cases registered.
  16. To provide training to excise personnel and strengthening preventive machinery of the department.
  17. To conduct campaign against drug abuse and alcoholism through State Anti-Drug and Prohibition Council.

The Excise Department of Assam regulates one Distillery, eighty-four Bonded Warehouses, Eighteen Bottling Plants and approximately 2100 retailers for the sale of IMFL and 178 functional vends for country liquor. The Department’s revenue is of the order of Rs. 665 crore. Assam is also the only transit route for liquor transport to other north-eastern states.

Functions & Duties of the Organisation

a) Name of the Organisation : -

Office of the Commissioner of Excise, Assam
Housefed Complex, Dispur, Guwahati-6.

b) Function/ Duties of the department :-

  • To frame Excise Policy for the State of Assam.
  • To implement the excise Policy through subordinate Officer.
  • To run the Administration of Excise Department.

(A) Core Departmental Activities :

* Licensing (all prescribed types)
* Permit / Pass issue chain including tracking.
* Supply chain inventory management.
* Revenue Management.
* Preventive Force case registration and end-processing.
* Distilleries and Bonded Warehouse stock monitoring with reverse reconciliation.
* Raw material reconciliation and distillery brewery production.
* Liquor seizure and auction.
* Legal Management.
* Budget & Accounts.
* Excise Department HR matters.
* Audit Para monitoring module