Excise Revenue in the State:
The Department contributes to the Revenue of the State by way of license fees, fines and Excise Duty and other levies on liquors and medicinal and toilet Preparations manufactured, imported, exported and sold within the State.
The Government from time to time revises the rates of Excise duty. As far as collection of revenue under the provision of Sikkim Excise Act, 1992 is concerned, the revenue receipt is mainly by way of Excise Duty and other fees on the Indian Made Foreign Liquor and Beer manufactured within the State by Local Distilleries and breweries and the Indian Made Foreign Liquor imported from other states.
The following table indicates the trend of revenue receipt during the last 25 years:-
| Sl.no | Year | Target* | Achievement* |
| 1. | 1994-95 | 9.00 | 6.80 |
| 2. | 1995-96 | 9.00 | 10.60 |
| 3. | 1996-97 | 10.28 | 10.91 |
| 4. | 1997-98 | 9.49 | 10.71 |
| 5. | 1998-99 | 11.20 | 11.71 |
| 6. | 1999-00 | 13.06 | 13.19 |
| 7. | 2000-01 | 14.50 | 17.56 |
| 8. | 2001-02 | 17.00 | 21.51 |
| 9. | 2002-03 | 20.57 | 22.45 |
| 10. | 2003-04 | 22.75 | 25.24 |
| 11. | 2004-05 | 29.47 | 32.68 |
| 12. | 2005-06 | 26.48 | 32.95 |
| 13. | 2006-07 | 27.00 | 33.31 |
| 14. | 2007-08 | 29.00 | 37.31 |
| 15. | 2008-09 | 42.50 | 46.46 |
| 16. | 2009-10 | 47.60 | 57.27 |
| 17. | 2010-11 | 55.50 | 70.52 |
| 18. | 2011-12 | 67.44 | 96.26 |
| 19. | 2012-13 | 95.00 | 111.12 |
| 20. | 2013-14 | 109.00 | 120.64 |
| 21. | 2014-15 | 120.93 | 131.36 |
| 22. | 2015-16 | 135.00 | 142.07 |
| 23. | 2016-17 | 147.00 | 156.23 |
| 24. | 2017-18 | 153.79 | 156.23 |
| 25. | 2018-19 | 170.00 | 103.74 Crores up to October 2018 |
| Sl No | Year | Amount* |
| 1. | 2007-08 | 2.34 |
| 2. | 2008-09 | 2.89 |
| 3. | 2009-10 | 3.18 |
| 4. | 2010-11 | 5.30 |
| 5. | 2011-12 | 4.76 |
| 6. | 2012-13 | 5.22 |
| 7. | 2013-14 | 5.61 |
| 8. | 2014-15 | 5.70 |
| 9. | 2015-16 | 5.62 |
| 10. | 2016-17 | 4.78 |
| 11. | 2017-18 | 4.43 |
| 12. | 2018-19 | 3.82 Crores up to October 2018 |