A distilled beverage, spirit, or liquor is an alcoholic beverage containing ethanol that is produced by distilling (i.e., concentrating by distillation) ethanol produced by means of fermenting grain, fruit, or vegetables. Alcoholic beverage consumption patterns vary considerably among different countries and even among different ethnic groups within one country. Because India has great variety in topography, climate, vegetation, culture, and traditions, it is unsurprising that hundreds of kinds of alcoholic beverages are made and consumed. All of them, however, can be grouped into the following four broad categories; India-Made Foreign Liquor (IMFL), Country Liquor or Indian Made Indian Liquor (IMIL), Illicit Liquor and Beer. IMFL are the category, created for revenue purposes, consists in Western-style distilled beverages such as whiskey, rum, vodka and brandy. These beverages are made in India under government licenses and the maximum alcohol content allowed is 42.8%. Whiskey is by far the most popular drink in this category, with hundreds of brands available, at least 20 of which have an all-India presence. Indian Made Indian Liquor (IMIL) are made from any cheap raw material available locally, e.g. sugarcane, rice, or coarse grains. Country liquor is produced in licensed distilleries and sold from authorized outlets within the same district. Common varieties of country liquor are arrack, desi sharab, and tari (toddy). Excise duties are paid, but since production costs are low the retail prices are also low. The licensing system and some governmental monitoring of the production process ensures a uniformity in alcohol content (around 40%) and basic safeguards against adulteration with other harmful intoxicants. Northern and western India are sugar-producing areas, and a large amount of molasses is available in these states at a very cheap price. Consequently, molasses is the main raw ingredient for country liquor In south India, coconut and other palms are used for the same purpose. In addition, inexpensive grains are used for country liquor all over India. Uses of Mahua The Mahua tree is a very important source of food for the Gonds and other tribes in Central and Western India. They are also used for making alcohol, vinegar, syrups and jams. Mahua oil is largely used in the manufacture of soaps, besides cooking. Mahua flowers and seeds have healing Power and Curative Properties, used in Bronchitis, Rheumatism, Diabetes, Piles, Arthritis, Problem of Breast Milk Secretion, Bleeding Gums, Tonsillitis, Eczema, and Skin Disorders. Mahua flowers are also considered good for cooling, and are used as a tonic and demulcent. However an estimated 90 per cent of the production goes into brewing beverages. In traditional medicine, the flowers are used for a variety of purposes. An extract of the flowers is used for heart disease and to treat excessive vaginal discharge. This is also believed to be good for the eyes, TB, asthma, blood diseases, thirst and burning sensations. The flowers are also believed to be aphrodisiacs and to increase the quantity (but not necessarily the quality) of sperm. Market Survey Liquor industry has always remained under strict governmental control in terms of capacity creation, distribution, taxation. While overall public perception spells restraint, it is the symbol of high life even in puritan India. The industry poses a dilemma to the state. It cannot resist the temptation of large revenues, while steering clear of the embarrassment of giving encouragement to drinking. A positive feature of allowing the industry to grow and operate is the prevention of illicit production and drinking. The growing popularity of wine in India is generating lots of interest among big and small wine producers. This is also reinforced by the fact that the cost for opening and setting up of wine plants with capacity of around 100,000 lts comes only to somewhere between Rs 10-15 mn mark. As a result many entrepreneurs, Indian and foreign, are entering in this sector. Based on beverage type the Indian alcohol industry has three prominent sectors: the IMFL and beer sector, the IMIL or country liquor sector, and the illicit liquor sector. The structure, marketing and sales practices, and economic issues differ for each of these. These joint ventures have served a dual purpose: They have brought international alcohol brands to India, and they have utilized the existing production and marketing strengths of Indian industry. Hence they have been mutually beneficial. Nearly all of the major transnational alcohol companies now have a presence in India and many internationally popular brands of whiskey and beer have become available. These have been accepted well by the upper middle and higher socioeconomic classes, who can now purchase these famous brands locally rather than having to carry them back from trips to other countries or to buy them from illegal importers. The price of these products remains high, but since they carry high social prestige value there is good demand in this premium range.