Central Excise duty is an indirect tax which is levied and collected on the goods/commodities manufactured in India. Generally, manufacturer of commodities is responsible to pay duty to the Government. This indirect taxation is administered through an enactment of the Central Government viz., The Central Excise Act, 1944 and other connected rules- which provide for levy, collection and connected procedures. The rates at which the excise duty is to be collected are stipulated in the Central Excise Tariff Act, 1985.
Power to impose excise on alcoholic liquors, opium and narcotics is granted to States under entry No. 51 of list II of Seventh Schedule to the Constitution and it is called 'State Excise'. The Act, Rules and rates for excise on liquor are different for each State.
So, liquor Excise Duty is a state subject. Now interestingly I see in this article: Liquor, beer to cost more in Karnataka:
He imposed additional excise duties on Indian made foreign liquor (IMFL), beer and other low alcohol beverages to net Rs 820 crore more revenue from the excise during the coming year. The exact amount of the additional excise duties on liquor is yet to be worked out and will be notified shortly in view of the commencement of the excise year from July 1 (2009).
Last I heard we were still in May.
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