The Secretary of the State Excise Department functions as the Head of the Department and is responsible for overseeing that the policies of the government is implemented in its letter and spirit. She accords approval and sanction to all proposals as per the power delegated under the Sikkim Finance Rules 1979. Besides that she exercises administrative powers as prescribed under the rules.

The Commissioner Excise exercises powers delegated to him and functions in accordance with the provision of the Sikkim Excise Act, 1952. The Act provides for the manufacture, possession, sale, transport, import & export of alcoholic liquor & imposition of  excise duty/fees  therein & for matters connected therewith & incidental thereto

• Collects fees and/or excise duties levied on absolute alcohol, IMFLs, country liquor, beer, wine, toddy and neera.

• It regulates use and sale of certain narcotic drugs, regulates activities relating to notified drugs.

• Regulates the manufacture and sale of medicinal and toilet preparations containing alcohol or narcotic drug and  collects the excise duty levied on these products.

The organization also carries out raids on illicit distillation, sale of illicit liquor, illegal import, export and transport as also possession of molasses, mhow flowers, spirit, IMFL and other potable liquors. Raids are also carried out on illegal possession, sale etc. of narcotic drugs. The offenders are arrested and prosecuted in the courts of law after completion of investigation.

• Permission to schools, colleges and other educational institutions, doctors, hospitals for possession and use of rectified spirit and denatured spirit.
 
• The spirit is also used for manufacture of chemicals for which also licenses are granted.

Additional information of Sate Excise can be made available at the Commissioner's office, at Excise Dept. Building,M.G.Marg.,Gangtok,East Sikkim