The manufacture of goods that have a negative impact on health in Nepal is subject to excise charge. The contribution of beer to such excise duty has been shown to be the largest. The government was able to raise 1 trillion, 3 billion rupees in internal income for the fiscal year 2078–1979, according to the Department of Internal Revenue. where beer has made the most contribution. Beer has generated excise tax revenue this year of 31 billion rupees. 30.09 % of the excise duty revenue was collected in this way.
30.41 billion rupees excise income has been generated from alcohol. This accounts for 29.52% of the total amount of excise duty revenue. In one year, tobacco product excise duty was collected to the tune of 24.56 billion rupees. This accounts for 23.84 percent of all excise duty revenue.16.55 percent of the total is made up of other industrial items. Using departmental statistics, it can be seen that these items generated 17.5 billion in sales in a single year.
