Daman and Diu act 016 of 1955 : The Medicinal and Toilet preparations(Excise Duties) Act & Rules ,1955

Date: 27 Apr 1955

Department

Department of Excise Department, Daman

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THE

MEDICINAL & TOILET

PREPARATIONS (EXCISE

DUTIES) ACT, 1955

WI^TH

THE M^EDICINAL AND TOILET PREPARATIONS

( EXCISE DUTIE S) RULES , 1956

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THE M

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THE MEDICINAL AND TOILET PREPARATIONS

(EXCISE DUTIES) ACT, 1955

CONTENTS

Page

Introduction ... Xi

Preliminary

Section

1. Short title, extent and commencement ,,, 2

2. Definitions .. 3 Levy

and Collection of Duties

3. Duties of excise to be levied and collected on certain goods ... 5

4. Rebate of duty on alcohol. etc. supp!ied for manufacture of dutiable goods ... 6

,-runt of low, in tracing

)US o rnnndrnentt

t' wir 5. Recovery of sums due to Government ... 7 rocurernnnt of ora,s

kris Putes. f ,q," txxn 6. Certain operations to be subject to licences ... 7

owing . rnc.ty Have ciept

7. Offences and penalties ... 7

ken care or in the ns:xt

8. Power of Courts to order forfeiture

•xr IS sold with the clear ... 8 for any damage or loss

iMect of

ncmect and for

of 'h ^5 wotk nor f'r nn/ Powers and Duties of Officers and Landholders or rw,

rr1s

(grant. nk,, rruxuc

9. Power to arrest

;n retrieval irtemS) or 8 Je dr. ,ce. etc *lthou'

10. Power to summon persons to give evidence a.id produce

'le pub+lsners

. Beach n' documents in inquiries under this Act ... 9 s hmltod to repth(:ement

yen of puUlcaton All 11. Officers required to assist excise officers ... 9

12. Owners of occupiers of land to report manufacture of contraband dutiable goods ... 9

13. Punishment for connivance at offences ... 9

14. Searches and arrests how to be made ... 9

15. Disposal of persons arrested ... 10

16. Inquiry how to be made by excise officers against arrested persons forwarded to them ... 10

17. Vexatious search,

seizure , etc. by Excise Officer ... 11

18. Failure of excise officers on duty ... I I

Supplementary Provisions

19. Power to make rules

20. Bar of suit and limitation of suits and other legal proceedings . . . 14

21. Repeals and savings ... 14

SCHEDULE ... 15

(i)

THE MEDICINAL AND TOILET PREPARATIONS

(EXCISE DUTIES) RULES, 1956

CI IAPTER I

Preliminary

... Page Rule ... 1 7

1. Short title 17

2. Definitions 3 . Agent or owner of goods. manufactory or wairehouse to¹⁹ he deemed owner for certain purposes

CHAPTFR 11

Appointment

of Officers

4. Appointment of officers and delegation of powers 9 to

theIn

5. Excise commissioner may exercise the powers of any 20 officer

CHAPTER III

Levy and refund of, and exemption

from duty

6. Recovery of duty

7. Exemption from duty on medicinal

preparation for titutions 20Government and charitable ins l case ... 208. Power to exempt from duty in specia s du y ...

9. Time and manner of payment of t

10. Alternation of duty 1 1 Recovery of duties or charges short-levied or erroneous- lv 22

refunded

12. Residuary powers for recovery of sums due to 22 Government aid, unless

13. No refund of duties or charges erroneously paid, claimed within six months 23

14. Rebate of duty on goods exported

15. Export under bond of goods on which duty has not 23 been paid ... 23

16. General bond by an exporter

17. Penalty for failure to furnish proof of export within the 23 prescribed period

CHAPTER 1V

Manufacture

medicinal Supply of rectified spirit for manufacture of

18. 24

and toilet preparations 24 i

19 . Wastage in transit of rectified spir t 20. Mode of manufacture

CONTENTS n Rule

RATION S ^PageSECTION A

6 Manufacture in bond of medicinal and toilet preparations containing alcohol, opium ,

Indian hemp and other narcotic drugs and narcotics

21. Issue of rectified spirit without payment of duty 24

22. Entry into and exist from a bonded manufactory 24

. .. Page 23. Essentials of a bonded manufactory ... 24

. .. 17 24. No additions or alterations to be made without orders ... 25 1 7 25. Arrangement of receptacles in a bonded manufactory ... 25 use 11) 26. Indent for rectified spirit

97 11-- 2cian o nti

o frectified spirit received ... 26

28. Storage of rectified spirit ... 26

29. Issue of rectified spirit from the spirit store 26

30. Indent for opium, Indian hemp and other narcotic drugs 19 and narcotics, their storage and issue for manufacture ... 27

31.

Manufactured dutiable goodsany^...²⁷ ... 20 ^32.Manufacturing vessels to bear labels ... 27

33. Sample to be taken 27

34. Storage of finished products ... 28 uty

35. Deficiency noticed in the finished store 29 20 36 Thpe o o ssua l- sf a bn ta ndd preparations ... 29 for 37. Disposal of recovered alcohol ... 29

38. Wastage in manufacture 20 ... 3039. Remission of duty in case of loss due to accident 21 ... 3040. Issue from a bonded manufactory ... 22 ... 3141. The licensee to maintain proper accounts. etc. ... 31 roncous-

42. Size of establishment ... 31 ... 22 ^43.Accounts ... 31

44. Collection of duty ... 31 ... 22 ^45.Scope of duties ... 31 i, unless

... 23

SECTION B

... 23

Manufacture outside bond of medicinal and toilet preparations containing

alcohol,

opium

not

Indian hemp and other narcotic drugs and narcotics

... 23 46. Opening and closing hours ... 32

... 23

47. Building arrangements ... 32 .thin the 48. Receptacles ... 33

49. Indent for rectified spirit-duty paid ... 33

50. Indent for opium, Indian hemp and other narcotic drugs

and narcotics, their storage and issue for manufacture . .. 34 iedicinai 51. Restrictions on manufacture 34 24 52. Manufacture, storage and sale to be carried on only in ... 24 the licensed premises of the non-bonded manufactory . .. 35

... 24

iv MEDICINAL AND TOILET PREPARATIONS

(EXCISE DUTIES) ACT, 1955

Page

Rule

53. Sab tm ken bp thel Eexcsise Otffoice r aet le ast y 35 once a month for analysis "'

54. Procedure to be followed in taking samples ... 36

55. No compensation to manufacturer of samples taken for 36 analysis ...

56. Correct and up-to-date accounts in prescribed printed 36 registers to be maintained . .

57. Employees ... 37

58. Inspection ... 37

SECTION C

Classification of Medicinal and Toilet Preparations Containing

Alcohol

59. Allopathic preparations ... 37

Restricted and unrestricted medicinal preparations

60. Maintenance of restricted list of preparations . 38

Homoeopathic Preparations

61. Mode of manufacture ... 38

62 .

..... ... 38

Preparation with narcotic ingredients

63. Preparations containing opium, Indian hemp and other narcotic drugs and narcotics ... 39

Ayurvedic Preparations

64. Types of preparations ... 39

65. Pharmacopoeia for Ayurvedic preparations . . . 39

66. Classification of preparations containing self-generated 39 alcohol for purposes of levy of duty . .

67. Levy of duty on Ayurvedic preparations made by distil- lation or to which alcohol is added at any stage of manufacture "' 3939

67-A.

Standing Committee

68. Standing Committee and its functions ... 40

CHAPTER V

Warehousing

... 40

69.

Establishment of bonded warehouses ... 40

70. Licensing of warehouses

... 41

71 . Licensee to enter into a bond ... 41 ivi.

72. Receipt of goods at warehouse

73. Owner's power to deal with warehoused goods

... 41 102

74. Goods not to be taken out of warehouse except as

"' 41¹⁰³provided by these rules

CON t'ENTS vii R i l le

'age ^Page

CHAPTER XI

Miscellaneous

130. Excise Commissioner may require a fresh declaration ... 58

131. Stocks of dutiable goods to he stored in an orderly 52 manner ... 58

132. Account of stock of goods in a manufactory or warehouse to be taken and balance to be struck ... 59 52 133. Restriction of removal of goods ... 59 53 134. Licensee's liability for removal of goods by any person ... 59

135. How registers and stock accounts to be maintained 5f?

53 136. Provision and maintenance of weighing and measuring 53 apparatus ... 6(

54 137. Provision and maintenance of locks ... 60 137-A. Duplicate of documents may be granted on payment of fees

... 61

138. Goods, plant and machinery chargeable with duty not paid

... 61

54 139. Dutiable goods not to be sold except in prescribed con- tainers bearing a label ... 61

54 140. Officer not to disclose information learned in his official capacity

55 ... 61

141. Provisions of lodgings for the excise staff posted to the

bonded manufactory or warehouse

... 61

55 142. Power to issue supplementary instructions ... 62

143. Cancellation of former rules, orders and notifications⁶²

SCHEDULE

55 ⁶²

FORMS

FORM A.L..-I w Application for licence to manufacture goods liable to duty 56 of excise under the Medicinal and Toilet Preparations 56 (Excise Duties) Act. 1955 . .. 84

56 FORM A.L.-2 Application for licence to manufacture Ayurvedic praparations by an ayurvedic practitioner

57 87

FORM A. 1-3 Application for licence for a bonded warehouse for the storage of excisable goods liable to duty under the Medicinal and Toilet Preparations (Excise Duties) Act. 1955 8

57 FORM L-1

57 Licence to manufacture medicinal and toilet preparations containing 57 alcohol.

opium . Indian hemp and other narcotic drugs and nar- codes tinder bond for payment of duty .

57 ^..⁸⁹

FORM L-2

Licence to manufacture medicinal and toilet preparations 58 containing alcohol. opium. Indian hemp and other narcotic drug and narcotics outside bond . .. 90

Vi MEDICINAL AND TOILET PREPARATIONS

(EXCISE DUTIES) ACT,1955

Rule Page

CHAPTER VIII

Inter -State Movement of Medicinal and Toilet Preparations containing

Alcohol, Opium

, Indian Hemp and other Narcotic Drugs and Narcotics

104. Mode of Inter-State movement ... 52

Movement from one Bonded Warehouse to another Bonded Warehouse

105. Bond for due arrival and re-warehousing .. . 52

106. Remover may enter into a general bond . .. 53

107. Procedure in respect of goods removed from one warehouseto another . .. 53

108. Failure to present triplicate application . .. 53

109. Procedure on failure to pay duty . .. 54

CHAPTER IX

Entry, Search

, Seizure and Investigation

110. Authorized officers to have free access to premises. equipment, stocks and accounts of dealers in dutiable goods '

111. Penalty for obstruction or for giving false or misleading information "' 54

112. Power to detain person and examine goods ... 55

113. Power to stop, enter and search ... 55

114. Seizure ...

115. Power to require access to place, vessel or conveyance for inspection or examination of goods ... 55

116. Police to take charge of articles seized ... 55

117. Summons and notices: Manner of service . . . 56

118. Service of notice: Notice not void for error ... 56

119. Disposal of things seized ... 56

120. Prosecution ... 56

121. Arrests ...

122. Provisions of arrests and seizures to be in conformity with the Act ." 57

CHAPTER X

Penalties, Confiscation and Appeals

123. Power of adjudication of confiscation and penalty ... 57

124. General penalty ... 57

125. Composition of offences ... 57

... 57

126. Confiscation

... 57

127. Appeals

128. Revision petitions ... 58

129. Appeal and application for revision to be accompanie d by copy of decision or order appealed against . . 58

INTRODUCTION

Medicinal and toilet preparations containing alcohol. etc. were sub- jected to State excise duties. Each State Government fixed its own rates of duty and followed its own procedure to regulate the imports from and exports to other States of such preparations. Thus therefore the industry manufacturing these preparations had to contend with several handicaps imposed by such diversities in rates and procedure. In order to secure uniformity the entry relating to excise duty on medicinal and toilet prepara- tions containing alcohol, etc. was transferred under the Constitution from the State list to the Union list.

In such an eventuality the Medicinal and Toilet Preparations (Excise Duties) Act was enacted in 1955 to provide for the levy and collection of duties of excise on medicinal and toilet preparations containing alcohol, narcotic drug or narcotics. This Act extends to the whole of India and was enforced with eftect from 1st April, 1957. This is a very short Act containing only 21 sections. Sections 1 and 2 are preliminary. Sections 3 to 8 deal with levy and collection of duties whereas Sees. 9 to 18 relate to powers and duties of officers and land holders. Sections 18 to 21 are supplementary provisions.

Section 19 of the Act empowers the Central Government to make rules to carry out the purposes of the Act. The Central Government in exercise of the powers conferred by Sec. 19 of the Act framed the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956. 't'hese rules are divided in XI Chapters. Chapter I consisting of rules 1 to 3 are preliminary. Rules 4 and 5 in Chapter II deal with appointment of officers. Chapter III consisting of rules 6 to 17 relates to levy and refund of, and exemption from duty and rules 18 to 68 in Chapter IV deal with manufacture of medicinal and toilet preparations containing alcohol, opium, Indian hemp and other narcotic drugs and narcotics. Chapter V consisting of rules 69 to 81 relates to warehousing and its establishment. Chapter VI is a procedural chapter for obtaining licence covered under rules 82 to 96. Chapter VII consisting of rules 97 to 103 deals with export under claim for rebate of duty or under bond. Inter-State movement of medicinal and toilet preparations have been discussed in Chapter VIII under rule 104 to 109. Chapter IX consisting of rule 110 to 122 deals with entry, search, seizure and investigation. Rules 123 to 129 in Chapter X provides for penalties, confiscation and appeals. Rules 130 to 143 covered under Chapter XI are miscellaneous matters.

LIST OF AMENDING ACTS

1. The Repealing and Amending Act, 1960 (58 of 1960).

2. The Medicinal and Toilet Preparations (Excise Duties) Amend- ment Act, 1961 (19 of 1961).

3. The Finance (No. 2) Act, 1962 (20 of 1962).

4. The Finance Act. 1964 (5 of 1964). (xi )

MEDICINAL AND TOILET PREPARATIONS

viii

(EXCISE DUTIES) ACT, 1955

Page

Rule

FORM L-3

Licence for Ayurvedic or Unani practitioner to manufacture Ayurvedic or Unani preparations containing self generated alcohol for dis 91 pensing and not for trade purposes

FORM L-4 92

Licence for a bonded warehouse "'

FORM B-1

Bond to be entered into by the licensee of a bonded manufactory. 93 FORM B-2 (SUR.)

Bond (with Surety) to be entered into by the licensee of a

private bonded warehouse FORM B-2 (SEC.)

Bond (with Security) to be entered Into by the licensee of a private

bonded warehouse FORM B-3 (SUR) Bond (with Surety) for the due despatch of dutiable goods removed

for export to a foreign country without payment of duty ... FORM B-3 (SEC.)

Bond (with Security) for the due despatch of dutiable goods removed

for export to a foreign country without payment of duty . . FORM B-3 (GEN. SUR.)

General Bond (with Surety) for the due despatch of dutiable goods removed from time to time for export to a foreign country

without payment of duty FORM B-3 (GEN. SEC.) General Bond (with Security) for due despatch of dutiable goods removed from time to time for export to a foreign country

without payment of duty FORM B-4 (SEC.)

Bond (with Surety) for the due arrival and rewarehousing of

dutiable goods removed from one bonded warehouse to another ... FORM B-4 (SEC.)

Bond

(with Security) for the due arrival and rewarehousing of

102

dutiable goods removed from one bonded warehouse to another ... FORM 13-4 (GEN. SEC.)

General bond (with surety/ies) for the arrival and rewarehousing of to another 103

dutiable goods removed from one bonded warehouse FORM B-4 (GEN. SEC.)

General Bond (with Security) for the due arrival and rewarehousing of dutiable goods removed from one bonded warehousing to

104

another FORM R. G.-1

1OE

receptacles Bonded/Non-bonded Manufactory FORM R. G.-2

Register

of transaction in the spirit store of bonded/non-bonded 10"

manufactory

FORM R. G.-3 108

in the bonded/non-bonded manufactory ... FORM R. G.-4

in the bonded/non-bonded 109 manufactory of Shri Sarvashri

THE MEDICINAL AND TOILET PREPARATIONS

(EXCISE DUTIES) ACT, 1955

(Act No. 16 of 1955)1 An

Act 127th April, 19551to provide for the levy and collections of duties

c f c:rci e on medicinal and toilet preparations containin alcohol, opium, Indian hemp or other narcotic drug or narcotic STATEMENT OF OBJECTS AND REASONS OF ACT; 16 OF 1955 By virtue of entry 40 in List If in the Seventh Schedule to the Government. of India Act, 1935, medicinal and toilet preparations contain- ing alcohol, etc., were subjected to Provincial excise duties. Each Provincial Government fixed its own rates of duty and followed its own procedure to regulate the imports from arid exports to other Prin. ir;""es of such prepara- tions so that the industry manufacturing these preparations had to contend with severdl.handicaps imposed by such diversities in rates and procedure. In order to secure (uniformity the entry relating to excise duty on medicinal and toilet preparations containing alcohol, etc., were transferred under the Constitution from the State list to the Union List.

2. The present Bill is Intended to implement this provision in the Constitution, and proposes uniform rates of excise duty and a uniform pthreo caecdtuuarel for the collection thereof. In the case Part A and Part 13 States,collection

of the duties will be left with the States, as required by Art. 268 of the Constitution. Governments

of theThe existing the existing procedure for collection under the pre-Constitution dsutattiueste asn odf the States which are at present protected under Art. 2

by the rates and the procedure proposed in the Bill. 77 will be replaced

3. The duties specified in the Schedule are, generally speaking, based omne ntht.5 recornmendatlons of an Expert Committee appointed by Govern-

STATEMENT OF OBJECTS AND REASONS OF ACT 19 OF 1961

Consequent on the decision to adopt metric units from the 1st April, 1961, in the sale of alcohol and collection of duty thereon, it is proposed to provide for the levy and collection of excise duty on medicinal and toilet preparations in terms of metric units.

At present toilet preparations that are considered capable of being ocfon R s s u .

med as ordinary alcoholic beverages, are subject to a duty at the rate 17/8/- and others at the rate of Rs. 5 per gallon of the strength of London proof spirit. Since toilet preparations are in the nature of luxury articles and there is no foreign competition-imports being banned or severely restricted-it is proposed to fix a uniform rate of duty of about Rs. 32 per gallon of the strength of London proof spirit which comes to Rs. 7 per litre in terms of metric units, irrespective of whether the preparations are capable of being consumed as ordinary alcoholic beverages or not. Under existing item 2 (ii) of the schedule to the Act, Ayurvedic preparations containing self-generated alcohol which are capable of being consumed as ordinary alcoholic beverages are subject to duty at the rate of Rs. 3 per gallon. However, by virtue of the provision contained in Sec. 19

1. Published in the Gazette

of India. Extraordinary,

2. Published in the Pt. li, Sec. 1, dated the 29th April, 1955.Gazette of

India. Extraordinary dated 16th September, 1954.

(1)

C1 ION 2

[TION 1 SL DEFINITIONS 3

rations (3) It shall conic into force on such date,1 as the Central Governmentmay. by notification in the Official Gazette, appoint. repara-

le 10th 2. Definitions .-In this Act unless the context otherwise requires.---

I to be (a) "alcohol" means ethyl alcohol of any strength and purity

having chemical composition C2H5 OH;

If India Cowment

List of the Seventh Schedule of the Constitution.-

law under Stale Legislature's power to makeentry 8.--17he enactment of the Medicinal and Toilet Preparations (Excise

Duties able as

) Act. 1955 by Parliament under entry 84, List I of the Seventh Schedule of

irrow or

the Constitution

of the framing of the Medicinal and Toilet Preparations (Excise tick . T1ic Duties) Rules, 1956, the Central Government in exercise of their rule-making power under Sec. 19 of the Act for the purpose of levying duties of excise on medicinal and toilet preparations containing alcohol, etc. do not pi event the State Legislature from

1st find

making a law under entry 8, List II of the Seventh Schedule to the Constitution with trig, so, if respect to intoxicating liquors, or a law under entry 51. List 11 for levying exciseduties on alcoholic requirements for human

xt of the consumption.2

mockery 3[(aa) "Coca derivative" means- e and for

([) crude cocaine that is an extract of coca leaf which can he used directly or indirectly, for the manufacture of me Courts

cocaine:

struction ion to he (ii) ecgonine, that is laevo-ecgonine having the chemical ii whose formula,

C9H1 5 NO3

1120,

and all the derivatives of laevo- ecgonine from which it can be recovered, and dex. The (iii) cocaine, that is, methyl-benzoyl-laevo-ecgonine having rovisions the chemical formula, C1 H2 NO4 and

its salts;

ice arises

(ab) "coca-leaf" means- but has

[cation is (i) the leaf and young twigs of any coca plant, that is, of ived have

the Erythroxylo coca (Lamk.) and the Erythroxylon novo-grariatense (llierrr.) and their varieties, and of any other species of this genus which the Central Govern- ailed the

ment may. by notification in the Official Gazette. dec- lare to be coca plants for the purposes of this Act, and

(ii) any mixture thereof, with or without neutral materials;

(b) "collecting Government" means the Central Government or,

II. Sec. 2. as the case may be, the State Government which is entitled

37 S.C 138 to collect the duties levied under this Act; C.C. 36 1 at

21(bb) derivative of opium,

nreatts- R New India at p. 129: (i) medicinal opium, that is. opium which has undergone

69 at p. 79. the processes necessary to adopt it for medicinal use:

0(2) R,C.R. (ii)

prepared opium, that is, any product of opium obtained by any series of operations designed to transform

dia v. Deoki opium into an extract suitable for smoking and the

Fishermen's

dross or other residue remaining after opium is rat Academy

smoked:

lracle Sugar

(iii)

morphine, that is, the principal alkaloid of opium

87) 61 Com. having the chemical formula C 17 H 1 9 NO8, and its salts,

OA.P., A.I.R. and its derivatives:

)

to Transport

1. 1st April, 1957,^vide

Notifin. No. 5 S.O. 892. dated the 9th March. 1957; see India,

1957, Pt. If. Sec. 3.

Gazette of 1991 Cr. L.J. 120 at p. 423: 2. Southern Pharnuureuticals and Chemicals. Trichur v. State of Kerala. A.I.R. 1981 S.C. 1 at p. 1368:

1863 at p. 1867. ip. 115: A.P. 3. Ins. by Act No. 66 of 1976.

110.

xii MEDICINAL AND TOILET PREPARATIONS

(EXCISE DUTIES

) ACT, 1955

5. The Finance Act, 1976 (66 of 1976).

6. The Finance Act, 1981 (16 of 1981).

7. The Finance Act, 1982 (14 of 1982).

8. The Delegated Legislation Provisions (Amendment) Act, 1983 (20 of 1983).

9. The Finance Act, 1989 (13 of 1989).

10. The Finance (No.2) Act, 1998 (21 of 1998)

11. The Finance Act, 2000 (10 of 2000) .3p

1 Pub

2 Pub

THE MEDICINAL AND TOILET PREPARATIONS

(EXCISE DUTIES) ACT, 1955

(Act No.

16 of 1955)1

[27th

April. 19551 An Act to provide far the levy and collections of

duties of excise on medicinal and toilet preparations containing alcohol, opium, Indian

hemp or other narcotic drug or narcotic

STATEMENT OF OBJECTS AND REASONS OF ACT, 16 OF 1955

By virtue of entry 40 in List 11 In the Seventh Schedule to the Government of India Act, 1935, medicinal and toilet preparations contain- ing alcohol, etc., were subjected to Provincial excise duties. Each Provincial Government fixed its own rates of duty and followed its own procedure to regulate the imports from and exports to other Prin. ir.r•e;s of such prepara- tions so that the indnrstiy manufacturing these preparations had to contend with several handicaps imposed by such diversities in rates and procedure. in order to secure uniformity the entry relating to excise duty on medicinal end toilet preparations containing alcohol, etc., were transferreel under the Constitution from the State list to the Union List.

2. Ttie present Bill is Intended to iniplernent this provision in the Constitution. and proposes uniform rates of excise duty and a uniform procedure for the collection thereof. In the case Part A and Part B States, the actual collection of the duties will be left with the Governments of the States, as required by Art. 268 of the Constitution. 'fhe existing duties and the existing procedure for collection under the pre-Constitution statutes of the States which are at present protected under Art. 277 will be replaced by the rates and the procedure proposed in the Bill.

3. The duties specified in the Schedule are, generally speaking, based on th9 recommendations of an Expert Committee appointed by Govern- ment.

STATEMENT OF 013iECTS AND REASONS OF ACT 19 OF 1961 Consequent on the decision to adopt metric units from the 1st April. 1961. in the sale of alcohol and collection of duty thereon, it is proposed to provide for the levy and collection of excise duty on medicinal and toilet preparations iii terms of metric units.

At present toilet preparations that are considered capable of being consumed as ordinary alcoholic beverages, are subject to a duty at the rate of Rs. 17/8/- and others at the rate of Rs. 5 per gallon of the strength of London proof spirit. Since toilet preparations are in the nature of luxury articles and there is no foreign competition-imports being banned or severely restricted-

it is proposed to fix a uniform rate of duty of about Rs. 32 per gallon of the strength of London proof spirit. which comes to Rs. 7 per litre

in terms of metric units, irrespective of whether the preparations are capable of being consumed as ordinary alcoholic beverages or not. Under existing item 2 (ii) of the schedule to the Act. Ayurvedic preparations containing self-generated alcohol which are capable of being consumed as ordinary alcoholic beverages are subject to duty at the rate of Rs. 3 per gallon. However, by virtue of the provision contained in Sec. 19

1. Published in the Gazette oflndio. Extraordinani. Pt. II. Sec. 1, dated

the 29th April. 1955.

2. Published in (he Gazette of India.

Evtraordinary dated 10th September. 1954.

MEDiCINALANDTOILLTl'REPAIZA] IONS SECTION 1

(EXCISE DUTIES) ACT, 1955

(2) (xix) of the Act, read with rule 8 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 . the rate of duty with respect

of such prepara- tions has been reduced to Rs. 1

.75 per

gallon with effect from the 10th September, 1960, and it is this reduced rate that is, proposed to be

expressed

in terms of metric units in the Bill.1 Be it enacted by Parliament in the Sixth Year of the Republic of India as follows:

Comments

Interpretation of statutes

.-The Court must strive to so interpret the statute as to protect and advance

the object and purpose of ttic enactment. Any narrow or technical Interpretation of the provisions would defeat the legislative policy The Courts must, therefore, keel) the legislative policy in mind in applying the provisions of the Act to the facts of the case.

Courts must find out the literal meaning of the expression

.---Courts must find out the literal

meaning of the expression in the task of construction in eloiug so, it the expressions are ambiguous then the construction that fulfils the ubicct of the

legislation must

provide the key to the meaning. Courts must not make a mockery and should take a constructive appoach to fulfil the purpose and for

of legislation

that purpose, if necessary. iron out the creases.'

Social welfare legislation

.-in construing social welfare legislation, the Courts should adopt a beneficent rule of

construction and in any event, that c•onstniction should be preferred which fulfils the policy of the legislation. Con-;u•ucilon to be adopted should be more benefica to the purposes in favour of :uui. in whose Interest the Act has been passed.

Directory and mandatory

.-The language is not always a sure index. The

provisions

may be directory in form

, but mandatory in substance. Some provisions may he mandatory some others merely directory. The difference arises

in a statute where the

legislature has used a language of apparent compulsive force, but has not prescribed the consequence of its disregard. No rule of general application is

possible

to be enunciated either. But some

tests which the Courts have evolved have worked effectively and with reasonable assurance of success.

Preliminary

1. Short title, extent and commencement

.---(1) This Act may be called the Medicinal and Toilet Preparations (Excise Duties) Act. 1955.

(2) It extends to the whole of India.

1. Published In the

Gazette of budia. Extruoidinnnl, dated 8th March. 1961, {'t. it. Sec. 2.

2. Kameshwar Singh Srivastava v. iVih Atkll. DistrlctJudge, Lucknow. A.I.R. 1987 S.C 138 at p. 141: Administrator, Municipal Corporation u. D. t tahankar, (1992) ; S.C.C. 36 1 at p. 364: K.S. Paripoornam v. State of Kerala, A.I.R. 1995 S.C. 1012 at p. 1034. New l idta Assurance Co. Lid. V. Mithakhau Dina Khan Netiyar. A.I R. 1995 Gill. 126 at P. 129:

Kristian Prasad Gupta v. Controller. Printing and Stationery. (1996) I S.C.C. 69 at p. 79.

State of Maharashtra

v. Nanded Paibhani Z.L.13.M.V. Operator Sangh. 2000 (2) R,C.R. (Civil) 154 at p. 155 (S.C.): 2000 S.C.C. (Cr".) 318 at p. 322.

3. H. Shiva Rao u. Cecilia Pereira, A.I.R. 1987 S.C. 248 at p. 250: Union of India v. Deoki Nandan Aggarwal. A.I.R. 1992 S.C. 95 at p. 101: Regional Executive, Kerala Fishermen's Welfare Fund Board v. Fancy Food. A.I R. 1995 S.C. 1620 at p. 1623; Manipal Academy of Higher Education v. State of Karnataka. A.i R- 1995 Knt. 273 at p. 286: Miracle Sugar Factory v. State of U.P.. A.I.R. 1995 All. 31 at p. 233.

4. Oriental Fire and General Insurance Company Ltd. e.

Aleixo Fernandes, (1987) 61 Conn. Cas. 130 at p. 148 (Bout.): Bhonagirl Saidanima v. Secret ^ary.Government of A.1 1. A.I.R.

1995 A.P. 318 at p. 318. 5. Karnataka State Road Transport Corporation, Bangalore i+. Karnataka State Transport Gopalati, 99 1

Cr. 4L2.J . Authority. A.I.R. 1984 Knt. 4 at p. 15: The Food in pecto u.

All. 1420 at 1783 at p. 1790 (Ker.) (F.B.): Natthu v. Amar Nath AI,

A.I.R.¹⁹⁹⁵^i' Shashi Gupta u. Life Insurance Corporation of India. A.I R. 1995 S.C. 1:367 at p. 1368; StateL aevlelv. Government of N.C.T. of Delhi. 2000 5LCC. i (t...& S.) 206 : t 1).. 210' 1 15: A.P.

SICItON4 SECTION 7 OFTENCES AND PENALTIES

Dural relation constituted before the new law ca m e into force or created by a Dural fact or event takint place before the new law, or any relief or remedy in respect of

Iilictiun has

that right or liability remain unaffected by the new law.

me between

Misuse of alcohol-- Prohibition ,t9f. --(n Board of Revenue, Madras v. Associated

tsions which

Pharmaceutical 1ndust ,ies Pet Ltd..

It is clear that the order passed was in order

nd collcc I ion

to prevent the misuse of the alcohol and for the purpose of effectively enforcing the

r, machinery

prohibiting programme

It was held that such restrictions are unwarranted and

Courts are

they are made only to effectively

implement the prohibition policy. hargc to tax The nrisuss, ifapprehended, must be prevented

by the citiorcernent of the Act

and the Rules.

Juity no 5. Recovery

of sums due to Government .-In respect of the duty ofexcise dtlrstandin.a and auiy other sums of any kind payable to t.lte collecting Goverranc•nt under any of the provisions of this Act or of the titles trade thereunder, the Excise conuuodity Officer cm cowered by the said riilcs to levy such duty or require the payment ofstich SUmS, may deduct the atrrount so payable- front any money B. lihavsar owing to the person from whom such stars may he recoverable or clue, tch not only which may be in his hands -)r under his disposal or control or may recover 2Gch of tt:c r' thre amount by attarchment ando sale of duftiable goodRs belongin r to such se ilrnrs had person: and if the amount payable is not so recovered he may prepare a tnt ttre sons certificate signed by him specifying the amount due from the person liable

tonly

in the to pay the sum and send to it the Collector of the district in which such

ic two firms, person resides or conducts his business, and the said Collector on receipt id the prices of such certificate shall proceed to recover from the said person the amount cal Works to specified therein in the same manner as an arrear of land revenue. aid prcpara

Comment

of the word The Excise Officer is empowered to attach or sell the dutiable goods for the )reparations ' recover y of dues.

act that the 6. Certain

operations to be subject to licences .--The Central Government therefore. a may. by notification in the Official Gazette, provide that from such date as is fell under may be specified in the notification, no person shall engage in the produe-

tines whist: tion or manufacture of any dutiable goods or of any specified component not capahle pari.s or iugrexlicnis of such goods or of specified container of such goods sitE1errc,fcare, or of label,; (:f such cont:iiiiers except raider the authority and in accordance with the terms and conditions of a licence granted under this Act.

of dutiable (2) Every licence under sub-section (1) shall be granted for such area. Ipplied to a if any, for such period, subject to such restrictions and conditfous. and in such goods such form and containing such particulars as may be prescribed. try of excise

Comment

ivernrnent Control on

articles and quantities .---No provision in the statu

te even .,:., -sting nent shall. ire a remote manner any control being exercised

in relation to the articles to be i]ect of the produced and regarding the quantum that could be manufactured. For understand- turcr of the Ing the import of Sec. 6 the provisions in See. l9 arc not only accessible but provide ler this Act. material which must he considered in determining the scope of Sec. 6. The nature of the rrstrtcttons that can be imposed are clearly spelt out In the two clauses of hat when a sub-section (2) of Sec. 19. They clearly show that these restrictions relate (a) to the

p lace tang law It llection Of may be carrie(d] abny a tnhde (A1c))t. restriction,, is ensu ing (the pro per levy

and r co impose t the t light for a ri s si t n t g he said the above, it is not possible to understand Sec. 6 as enabling something more beingout of done by way of control

7. Offences and penalties

. - If any person-

"' (a) contravenes any of the provisions of a notification issued p. Ii under See. 6: or

iS.C

1. Raj' -hwarSingli r. State of

Bihar, A I.R. 1083 Pat. 194 at p. 199; Dahiben tv. Vasanji Kevalbhai , A.I.R.

1995 S.C. 2268 at p

. 2271; Saffia Bee-. , 19srn AI I- . f B. Sathar, A.I.R. 20W Mad. 167 at p. 173. 2. 1982 E.L.I. 23 (Mad.).

3. Enoch ^

h,vma n. State of Kerala, A . I.R. 1965 Ker

291) followed.

4. 'N d at p. 2S1

MEDICINAL ANII"I'OILETI'REPARATIONS SFCTION 2

(EXCISE DUTIES) ACI,1955

(c) "dutiable goods" meaiis the medicinal and toilet preparations specified in the schedule as being subject to the duties of excise levied under this Act;

(d) "excise officer" means an officer of the Excise Department of any State and includes any person empowered by the collect- ing Government to exercise all or any of (lie powers of an excise officer under this Act.;

11(e) "Indian hemp" means-

(i) the leaves, shall stalks and flowering or fruiting tops of the Indian hemp plant (Cannahis-sativa I.), Includ- ing all forms known as bhang, sid)ti or

ganja.

(ii) charas. that is, the resin obtained from the Indian hemp plant, which has not been submitted to any manipulations other than those necessary for packing arid transport:

(iii) any mixture, with or without neutral materials, of any of the above forms of Indian hemp or any drink prepared therefrom: and

(iv) any extract or tincture of the above forms of Indian hemp: )

(() "manufacture" includes any process incidental or ancillary to the completion of the manufacture of any dutiable goods:

(9) "medicinal preparation" includes all drugs which are a remedy or "prescription" prepared for internal or external use of human beings or animals and all substances intended to be used for or in the treatment, mitigation or prevention of disease in human beings or animals:

2[(11) "narcotic drag" or "narcotic" means a substance which is coca leaf, or coca derivative, or opium or derivative of opium, or Indian hemp and shall include any other substance, capable of causing or producing In human beings dependence, tolerance and withdrawal syndromes and which the Central Government may, by notification in the official Gazette. declare to be a narcotic drug or narcotic: [

31((i) "apium" means---

(1) the capsules of the poppy (Papaver somniferuin I.), whether in their original form or cut, crushed or pow- dered and whether or not juice has been extracted therefrom,

(2) the spontaneously coagulated juice of such capsules which has not been submitted to any manipulations other than those necessary for packing and transport; and

(3) any mixture, with or without neutral materials of any of the above forms of opiurrr, includes any derivati.e of opium:

(j) "prescribed" means prescribed by rules made under tlii Art.

(k) "toilet preparation" means any preparation which is intended

1. Subs. by Act No. 66 of 1976.

2. Subs. by ibid.

3. Subs. by Act 5 of 1964, Sec. 64.

SECTION 13 PUN ISIiMENTFORCONNIVANCEATOFFENCES 9

SI:("rlON S any excise officer duly empowered by rules made under this Act, refuses to ie under this give his name and residence. or who gives a name or residence which such officer has reason to believe to be false may be arrested by such officer in Bred by rules order that his name and residence may be ascertained.

a reasonable Comment an him, that the exercise of the power of arrest by the Excise Officer is subject to the belief

is false infor-

which should he reasonable that person being arrested Is liable to punishment under the Act.

lany offence

10. Power to summon persons to give evidence and produce documents in inquiries

under this Act.-(1) Any excise officer duly empowered by rules made in this behalf shall have power to summon any person whose Mt for :1 torn

attendance he considers necessary either to give evidence or to produce a xtend to two

document or any other thing in any inquiry which such officer is making for any of the purpose of this Act.

(2) A summons to produce documents or other things under sub-sec- to be dutiable tion (1) may be for the production of certain specified documents or things

or for the production of all documents or things of a certain description in which there is

the possession or under the control of the person concerned. here the words

ple and explicit (3)

All persons so surnnloned shall be bound to attend either in person ino ambiguity. or by air authorized agent as such officer may direct and all persons so

in for

deriving

summoned

shall be bound to state the truth on any subject respecting tzpreted on the

which he is examined or make statements and produce such documents irds therefrom-

and other things as may be required:

id to go behind

Provided that the exemption under Sec. 132 and Sec. 133 of the Code ie of a political

of Civil Procedure, 1908 (5 of 1908), shall apply to requisitions for atten- stniction of a dance under this section.

mit any part of

(4) Every, such inquiry as aforesaid shall be deemed to be a judicial tally applicable proceeding within the meaning of Sec. 193 and Sec. 228 of the Indian Penal Code (45 of 1860).

any offence

Comment nment of any

17:c section empowers the Excise Officer to summon any person whose at an offence attendance is necessary to give evidence in any inquiry. e forfeiture of

11. Officers required to assist excise officers

.-A11 officers of Customs nce has been

and Central Excise, and such other officers of the Central Government as hich any such

may be specified in this behalf, and all police officers and all officers engaged ssels or other

in the collection of land revenue are hereby empowered and required to ;y implements

assist excise officers in the execution of this Act. Comment

Fiscal laws

..--[ n fiscal laws due importance has to be given to the phraseology

;Dods

in respect used in the charging section.1

12. Owners or occupiers of land to report manufacture of contraband duti- able goods

.--Every owner or occupier of land and the agent of any such

by rules made owner or occupier in charge of the management of that land, if dutiable )believe to be goods are manufactured thereon in contravention of the provisions of this Act or the rules made thereunder, shall, in the absence of reasonable ommitting an excuse, be bound to give notice of such manufacture to a Magistrate or to on demand of an officer of the. Excise, Customs, Police or land Revenue Department immediately the act comes to his notice.

4; Mohan Kumar 13. Punishment for connivance at offences

.-Any owner or occupier of

pacer v

. Atchatah.

land or any agent of such owner or occupier in charge of the management

tr V. Shiv Kumar

of the laud, who wilfully connives at any offence against the provisions of idya. A.I.R. 1987 I. state of

litliar v. Ashok Industries. A.I.R. 1987 S.C. 838 at p. 840. i9. (S.C.).

6 MEDICINAL ANDTOILET PREPARATIONS SECTION 4

(EXCISE DU IES)ACT,1955

Comments

Taxing

Provision -Rule of interpretation

-It is settled law that a distinction has between

to be made by Court while interpreting the provisions of a taxing tovi stoions which charging provisions which impose the charge to taxt an dc maochilnelrye proction provide the machinery for the quantification ions ax and the levying a dmochinery of the tax so imposed. While charging p

sections are not generally subject to a rigorous construction. The Courts are expected to con?true the machinery sections in such a manner that a charge to tax is not defeated. .-While interpreting a taxing statute, equity has no placeI.n Ttehr9pr cetlaetaior nl aonf gstuataugtee of the statute is to be given effect notwithstanding hardship. .-?e market price relates only to the essential commodity

Market price

sought to be carried. of.--The firm of M. B. Bhavsar

Real value of the preparation-Determination

and Sonsalthfoirusgt ha pellant anappellants fwer•e parts rs but a sontof eachtof them the olstr P interest

was aaoaand So wand the was of BhavsariChemical Woks. Bothutheseifirms 1 ad t hi ts offices and under the partnership agreement the sons the sappopreell panret manisde tshe other two appellants were to share only in the oif the or'iginatl first yylosses 'lese two firms,

ptrohfits eof ref re. a d i

cabnen ostaid to be at arm's length liable

iltndhependen t partiers ices

Bhavsar Chem

ical Works top aMt .wDh.i chha vthsea manedd icSionnals cannot be taken to be e breal vale of the said prepara- tions.

dicdnianl reparations were reparat onsoft the old Schedule does not mean that medicinal of refeMreers ag tem 'Me fa t t at b for

c h

h the sa defir niweree in seni-solidrf g m was, therefore, a

meodlicina pl rPea trhaafta icotnosr of said preparations which

oprietary

wholly iorelnot nThese p eparatl ns were 1i tent ore pr

item

oit was undXiat such

s were

ocfontainedc alcohola and isputed The High iCou was theref9re.rdinary alcoholic origfh t gin holding that these medicinal preparations were dutiable under item 1.

4. Rebate of duty on alcohol

, etc. supplied

for manufacture

of dutiable supplied goods

ma nu

facturer or any dutiable goods o^ruuse as ancingredient of bbyy., oorr unnthdeer authority of, the collecting Government and a duty of exciesnet on the goods so for the, time being inyyforceC1thecollecting Government shalluonnd aenr aanpyp lliacwation being made to it in this behalf, grant in respect of the duty excise of table under this Act, a rebate to such

he duty so recovered over the duty leviable and rrthis Act

excceesss, , If any

Comments

.--It is established principle of law that when a

Retrospectivity of a statute d law It is sto be retrospective state e. The 11pr sun pton, ehowever t seagainstgthe said

sinatiedntion. A law is said to be not retrospective, when right or liability arising out of

1. Associated Cement Co. Ltd. v. Commercial Tax Officer, Kota, A.I.R. 1981 S.C. 1887 at p. 1904; Ananda Marga Pracharak Sangh v. C.1.T., (1966) 2181.T.R. 254 at p. 273 (Cal.).

2. Commissioner of Income-tax v. Electro Steel Castings Ltd., (1992) 193 I.TA.R..I 1.R03. 5a tS p..C 1.0 186 (2O0r.i-sJs ap);. Regional Executive, Kerala Fishermen's Welfare Fund Fancy Food 349

1623; Nathuram Agrawal v. State of M.P., 2000 (1) U.J. (S.C.) p-

3. Rudolph Fernandez v. Deputy Commissioner, Mangalore, A.I.R. 1984 Knt. 106 at p. 107.

4. Mohanlal Maganlal Bhavsar v. Union of India, A.I.R. 1956 S.C. 401 at pp. 402, 403: 198(' (23) E.L.T.

3 (S.C.).

5. Ibid., at p. 402.

6. Subs. by Act 66 of 1966, Sec. 39 (a).

SECTION 19 POWERTO MAKE RULES

1CTION 14

Magistrate having jurisdiction and shall make a full report of fence. be all the particulars of the case to his

official superior.

imonths, (3) All officers exercising any powers under Sec. 15 or this section shall

th.

so exercise their powers as to ensure that every person who is ar rested and detained in custody is produced before the nearest Magistrate within a

for quasi- period of twenty-four hours of such arrest excluding the time necessary for sw which the journey from the place of arrest to the Court of the Magistrate.

x accused

17. Vexatious search

seizure, etc

. by Excise Officer.-(1) Any officer exer- cising powers under this Act or under the rules made thereunder who- searches (W without reasonable ground of suspicion searches or causes ie carried to be searched any place, conveyance or vessel; tocedure, (b) vexatiously and unnecessarily detains, searches or arrests

under the any person;

order this ff'icer em-

of any person on pretence of seizing or searching for any

s no such

article liable to confiscation under this Act:

irge of the

(d) commits, as such officer, any other act to the injury of any person, without having reason to believe that such act is

person is

required for the execution of his duty:

.to appear shall, for every such offence, be punishable with fine which may extend to ward him two thousand rupees.

(2) Any person wilfully and maliciously giving false information and so causing an arrest or a search to be made under this Act shall be punishable with imprisonment for a term which may extend to two years. or with fine tto commits

which may extend to two thousand rupees, or with both. Comment

led persons

The act of wilful and m aliciously giving false information so as to cause an

e. 15 to an

arrest

or a search to be made under the Act is punishable with imprisonment up Istrate. tile to two years or with tine upto two thousand rupees or with both.

iim.

18. Failure of excise officers on

duty.-Any Excise Officer who ceases or

ray exercise refuses to perform, or withdraws himself from the duties of his office, unless tns, as the he had obtained the express written permission of his superior officer or art to under has given such superior officer two months' notice in writing of his intention

tstigating a or has other lawful excuse, shall be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to three months' pay, or with both.

s sufficient

Comment

inst the ac- The act of refusal to perform or withdrawal of one-self from the duty by the ppear before Excise

Officer without written permission of the superior is punishable with ward him In

imprisonment up to three m n;ths or with fine up to three months pay. of sufficient

Supplementary

Provisions

ttnst the ac-

19. Power to make rules

.-(l) The Central Government may, by notifica- rson on his

tion in the Official Gazette, make rules to carry out the purposes of this Act. xcise officer

(2) In particular. and without. prejudice to the generality of the forego- 1, before the ing power , such rules may-

(i) provide for the assessment and collection of duties levied under this Act, the authorities by whom functions under this 7 (Deltic); Satya

Act are to be discharged, the issue of notices requiring

payment, the manner in which the duties shall be payable

Nand Kishore V. and the recovery of the duty not paid:

8 MEI)ICINALANDTOILETPREPARATIONS SECTION 8

(EXCISE DUTIES ) ACT, 1955

(b) evades the

payment of any duty of excise payable under this

Act: or

(c) fails

to supply any information which he is required by rules made under this Act to supply or

(unless with a reasonable

belief, the burden of proving which shall be upon him, that the information supplied

by him is true) supplies false infor- mation: or

(d) attempts to commit or

abets the commission of any offence mentioned in Cl. (a ) or Cl. (b),

he shall

for every such offence be punishable with imprisonment for a term which may extend to six months ^,or with fine which may extend to two thousand rupees, or with both.

Comments

Applicability

.-When the goods seized have not been proved

to be dutiable goods, the conviction under Sec. 7 (a) of the Act cannot be sustained. I General principles of construction

.-There is one principle on which there is complete unanimity of all the Courts in the world and this is that where the words

or the language used in a statute

are clear and cloudless, plain, simple and explicit unclouded

and unobscured, intelligible and pointed so as to admit

of no ambiguity, vagueness, uncertainty or equivocation, there is absolutely no room for deriving support from external side

. In such cases, the statute should be interpreted on the

face of the language itself without adding. subtracting or omitting words therefrom.

Where the language

is plain, and unambiguous the Court is not entitled to go behind

the language so as to add or supply omissions z pd thus play the role of a political reformer or of a wise

counsel to the Legislature.

Construction of a section.-It is an elementary rule that construction of a section is to

be made of all parts together. It is not permissible to omit any part of

it. For, the principle that the statute

must be read as a whole, is equally applicable

to different parts of the same section.

8. Power of Courts to order forfeiture

.-Any Court trying any offence under Sec. 7 may order the forfeiture to the collecting Government of any dutiable goods in respect of which the Court is satisfied that an offence under this Act has been committed, and may also order the forfeiture of any alcohol, drugs or materials by means of which the offence has been

committed and of any receptacles, packages or coverings in which any such goods or articles are contained and the animals, vehicles, vessels or other

conveyances used in carrying such goods or articles, and any implements

or machinery used in the manufacture of such goods.

Comment

The Court is empowered to order the forfeiture of any dutiable goods in respect

of which an offence

under the Act has been committed.

Powers and Duties of Officers and Landholders

9. Power to arrest

.-(1) Any excise officer duly empowered by rules made

in this behalf may arrest any person whom he has reason to believe to be

liable to punishment under this Act.

(2) Any person accused or reasonably suspected of committing an

offence tinder this Act or any rules made thereunder, who, on demand of

1. Madho Charan Sarkar v. State. A.I.R. 1963 Pat ^.211 at p. 213.

2. S.P. Gupta v. President of India. A.I R. 1982 S.C. 149 at pp. 304, 314: Mohan Kumar Singhania v . Union of India ^.A.I.R. 1992 S ^.

C. I at p^.21: Income^-tax Officer v. Atchalah. (1996 ) 1 S.C.C ^.417 at p^.425: Regional Provident Fund Commissioner v. Shiv Kumat

Joshi. 2000 (1) S.C.C. 98 at p. 105.

3. Balastnor Nagrik Co-operative Bank Ltd. v. Babubhai Shankerlal Pandya. A.I.R. 1987

S.C. 849 at p. 851; N.K. Jain v. C.K. Shah, 1991 Cr.L.J.1347 at p. 1359. (S.C.).

ICTION 19 SECTION 19 POWFR TO MAKE RULES 13

(xiii) provide for the confiscation of dutiable goods in respect of tlbject to

which a breach of any rule made under this Act has been nk fit, the

committed, and also for the confiscation of any alcohol, drugs rdutiable

or materials by means of which the breach has been com- ontainers

mitted and of any receptacle, uackages or coverings In which :purpose;

goods or articles are contained, and the animals, vehicles, ace where vessels, or other conveyances used in carrying such goods or ry process articles and any implements or machinery used in the to or from manufacture of SUCh goods;

douse, or

(xiv) provide for the levy of a penalty not exceeding two thousand rupees for a breach of any rule made under this Act:

lrocessl of

(.vu) provide for the procedure in connection with such confisca- storage of

tion and the imposition of such penalty, the maximum limits tdients or

up to which particular classes of excise officers may adjudge sential for

such confiscation or penalty, appeals from orders of such r this Act;

officers and revision of such orders by some higher authority, the tune-limit for such appeals and revisions and the disposal xrvise the

of goods and articles confiscated;

(xvi) authorize and regulate the compounding of offences against.

house to

or liabilities incurred tinder, this Act or the rules made ;factory or therein icier:

ervise the

(xvii) authorize and regulate the inspection of factories and provide scribe the for the taking of samples or for the making of tests of any substance produced therein and for the inspection or search ment and of any place. conveyance or vessel used for the production, dure to be storage, sale or transport of dutiable goods in so far as such goods from inspection or search is essential for the proper levy and goods from collection of the duties levied under this Act:

(xviii)

provide for the grant of a reb ate of the duty paid on dutiable which have goods which are exporte

d out of India or shipped for consump- which have

tion on a voyage to any port outside India; hduty has (xix) exempt any dutiable goods from the whole or any part of the his Act: duty levied under this Act where in the opinion of the Central storage or

Government, it is necessary to grant such exemption in the or commis-

interest of the trade or in the public interest:

flal for the (xx)

notify in the Official Gazette lists of the names and descrip- ier

this Act, tions of preparations which would fall for assessment under ecords and any particular item or the schedule or for regulating their nformatiot i manufacture, transport and distribution; ulars

to be

(xxi) authorize particular classes of excise officers to provide by ey shall be written instructions for supplemental matters arising out of any rule made by the Central Government under this section. Bred or kept

a banderol.

(3) Where any confiscation or penalty has been adjudged in respect of imanner as

a breach of any rule under this Act, which is also an offence under Sec. 7 the person concerned shall not be prosecuted under that section. permits and 1((4) Every rule made under this section shall be laid as soon as may be after it is made before each House of Parliaiiient while it is in session for machinery

1. Subs . by Act 19 of 1961 . See. 2 . for sub-section (4), w.e.f . 1st June. 1961.

10 MEDICINAL ANDTOII.ETI'REI'AR.ATiONS SECTION 14

(EXCISE DUTIES) ACT, 1955

this Act or any rules made thereunder shall, for every such offence. be punishable with imprisonment fora term which may extend to six months, or with fine which may extend to live hundred rupees. or with both. Comment

Penal provisions-Rule of interpretation

.-In any case, when criminal or quasi- criminal liability is sought to be imputed on the basis of provisions of law which are capable of two reasonable interpretations, the one favourable to the accused rnust prrvail.

14. Searches and arrests

how to be made.-All arrests and searches trade under this Act or under any rules made thereunder shall be carried out in accordance with the provisions of the Code of Criminal Procedure, 1898 (5 of 1898).2 relating respectively to searches and arrests under the Code.

15. Disposal of persons arrested

.-(1) Every person arrested under this Act shall be forwarded without delay to the nearest Excise Officer em- powered to send persons so arrested to a Magistrate or if there is no such excise officer within a reasonable distance to the officer-in-charge of the nearest police station.

(2) The officer-in charge of a police station to whom any person is forwarded under sub-section (1) shall either admit him to bail to appear before a Magistrate having jurisdiction or in default of bail forward him withoul delay in custody to such Magistrate.

Comment

Penal provision.-The law in its wisdop seeks to punish the guilty who commits the sift. and not his son who is innocent.'

16. Inquiry how to be made by excise officers against arrested persons

forwarded to them.-(1) When any person is forwarded under Sec. 15 to an excise officer empowered to send persons so arrested to a Magistrate. the Excise Officer shall proceed to inquire into the charge against him.

(2) For the purpose of sub-section (1), the Excise Officer may exercise the same powers, and shall be subject to the salve provisions, as the officer-in-charge of a police station may exercise and is subject to under the Code of Criminal Procedure, 1898 (5 of 1898), when investigating a cognizable case:

Provided that-

(u) if the. Excise Officer is of opinion that there is sufficient evidence or reasonable ground of suspicion against the ac- cused person he shall either admit him to bail to appear before Magistrate having jurisdiction In the case, or forward him in custody without. delay to such Magistrate;

(ii) if it appears to the Excise Officer that there is not. sufficient evidence or reasonable ground of suspicion against the ac- cused person, he shall release the accused person on his executing a bond with or without sureties as the Excise Officer may direct. to appear, if and when so required, before the

1. Delhi Development Authority V. H.S. Kalra. 1981 Cr. L.J. 666 at p. 667 (Delhi): Satya Narayan Das v. Government of India, A.M. 1995 Orissa 253 at p. 255.

2 See now the Code of Criminal Procedure. 1973'.2 of 1974).

3. A.S. Sulochana o. C. Dhannalin6am. A.I R. 1987 S.C. 242 at p. 244: Nand Kishore v. State of Mahn 'ashtra. 1096 (1) Mah.L.J. 145 at p. 156.

SECTION 20 *HEUI'LF:

MF1)1CINALANDTO ILE'rI ' RFPARATIONS

(EXCISE DUTIES )

ACT,1955

slon or 1 [in '[THE SCHEDULE

the session (See Sec. 3)

tesaidI both ouses agree

rrEM DESCRIPTION OF RATE OF D ^UTY

!effect only

NO. DUTIAliLl; GOODS io ho:I.•cver. (1) (2) (3) .dice- t(, the

Medicinal Preparations

1. Allopathic Medicinal Preparations

ings. -- (1)

^overr1ment

(t) Medicinal preparations contain- )tor any act

ing aitohot which are riot capable of being consumed as o: Binary alcoholic beverages- x instituted (a) Patent or proprietauy 2[Sixt.cen per cent. ad ixtior'em.

'thing clone niedi cities, nonths from ;II) 00-,(.1 s. 2[Sixtecn per cent. ad valorem.

act or order

Mellit'i ^u

:-Il !)rc'pari4ilolls colit,till-

tnM alcohol which are capable of encernent of immg consumed as ordinary at- to this Act, cottolic beverages--

(n) medpriecpianraatilo nws (hSiixcthee na per cent. ad valorem. sor permits conta?:r i.nowr-t active in-

Aredtcnts in therapeutic quail-

all, so far as title,

)d effect as if fb) Others. 2[Sixtcenper cent. ad

valorem. d under this 2

(iii) Medicinal preparations not con - [Sixteen per cent. ad va

lorem.

taming alcohol but containing

narcotic drug or narcotic.

rlier one either 2. Medicinal preparations

in Avurvedic, tai by Implica- Uilani or other indigenous systems

of nierlicine--

lion in view of

(i) Medicinal preparations contain ^-2[Nil]

ns. As soon as lag self-generated alcohol which ecific

provision are not capable of being con-

under ally law sume(l as ordinary alcoholic bevcro,gcs.

(ii) Medicinal preparations contain- Four per cent . ad valorem.

tog ,elf generated alcohol which are capable of being consumed as ordinary alcoholic beverages.

(iii) All other containing alcohol Six per cent

. ad valorem.

which are prepared by distilla-

tion or

to which alcohol has been added.

(iv) Meclicirial preparations not con

- 2[Sixteen per cent

. ad valorem.

taming alcohol but containing

narcotic drug or narcotic.

3. 1 loiiiocopathic preparations con- Four per cent

. ad valorem.

taming alcohol. 'In two successive

9d or the session 3(3 a. 3 rlornocopathic prepara

Rupees twenty per litre of pure

thins containing alcohol. alcohol content.

1. Subs ^.by the Act l0 of 2000, Sit I I I and "Kh- VI. Ira Prade

sh, A.I.R.

2. Subs . by Notifn

. No. 2/2003- M &'r11, dated 1st March, 2003

3. Sub% ^.by Notifn

. No. 4/2003- M & TP, dated 10th June, 2003

12 MEDICINAL AND 1OILLTPREPARATiONS SECTION 19 (EXCISEDUTII.S) A(^i, 1955

(ii) prohibit absolutely, or with such exceptions, or subject to such conditions as the 'Central Government may think fit, the manufacture, or any process of the manufacture

, or dutiable

goods or of any component parts or ingredients or containers

thereof, excclrt of land or premises approved for the purpose;

(iii) regulate the removal of dutiable goods from the place where they are stored or manufactured or subjected to any process

of production or manufacture and their transport to or from the premises of a licensed person. or a bonded warehouse, or to a market:

(iv) regulate the production or manufacture Ilor any process] of production or manufacture, the possession and storage of dutiable goods or of any component parts or ingredients or containers thereof so far as such regulation is essential for tho proper levy and collection of duties levied under this Act:

(v) provide for the employment of excise officers to supervise the carrying out of any rules made under this Act;

(vi) require a manufacturer or the licensee of a warehouse to provide accommodation within the precincts of his factory or warehouse for Excise Officers employed to supervise the carrying out of rules made under this Act and prescribe the scale of such accommodation;

(vii) provide for the appointment, licensing, management and supervision of bonded warehoi.ises and the procedure to be followed in entering dutiable goods into a clearing goods from such warehouses or in the movement of dutiable goods from one bonded warehouse to another;

(viii) provide for the distinguishing of excisable goods which have been manufactured under licence, or materials which have been imported under licence and of goods on which duty has been paid or which are exempt from duty under this Act:

(ixj impose on persons engaged in the manufacture, storage or sale (whether on their own account or as brokers or commis- sion agents) so far as such imposition is essential for the proper levy and collection of the duties levied under this Act, the duty of furnishing information, keeping records and making returns and prescribe the nature of such information and form of such records and returns the particulars to be contained therein and the manner in which they shall be verified:

(x) require that. dutiable goods shall not be sold or offered or kept for sale except in prescribed containers, bearing a banderol. stamp or label of such nature and affixed in such manner as may be prescribed:

(xi) provide for the issue of licences and transport permits and the fees, if any, to he charged therefor;

(xii) provide for the detention of dutiable goods, plant, machinery or material for the purpe';e of exacting the duty; Subs. by Act 58 of 1960. See. 3 and Sch. 11• for "of any process''.

SCHI I>ULC

MEDICINAL AND TOILET PREPARATIONS

(EXCISE DUTIES) RULES, 1956

ad "alorem.

S.R.O. 891, dated the 9th March, 1957.1.--In exercise of the powers con- ferred by Sec. 19 of the Medicinal and Toilet Preparations (Excise. Duties) Act. 1955 (16 of 1955). the Central Government hereby makes the following ny medicinal Rules. namely:

both. a name

Mary or other CHAPTER I

in the Official

Preliminary

a registered

1. Short title .--These rules may be called the Medicinal and Toilet

1958, or any

Preparations (Excise Duties) Rules, 1Q56. vented words

paratiot1 tot Comment

Interpretation of rule .-The general power of framlctt; rules for effectuating the

the course of purpyses of the Act, would plainly authorise and sanctify

the framing of such a

fight eit her as rule.

without any

2. Definitions .-In these rules unless there is anything repugnant in the subject or context,-

tyat arate (iJ "the Act" means the Medicinal and Toilet Preparations (Excise ned to be tile Duties) Act. 1955:

Sec. el of the

(ii) "absolute alcohol" means alcohol conforming to the British Pharmacopoeial specification for dehydrated alcohol; lExpla.nation

(iii) "bonded manufactory" means the premises or any part of the dial Gazette.

premises approved and licensed for the manufacture and td under the

storage of medicinal and toilet preparations containing al-the rules In force, to

cohol, opium, Indian hemp and other narcotic drugs or narcotics on which duty has not been paid:

ods, to which

(iv) "non-bonded manufactory" means the premises or any part of the premises approved and licensed for the manufacture table to duty and storage of medicinal and toilet preparations containing contained in

alcohol, opium, Indian hemp and other narcotic drugs or mice declared

narcotics on which duty has been paid:

ch retail: price

Idal Gazette. "Chemical Examiner" means the Chemical Examiner to the State Government and includes such other officer whom the allowing anv

State Government or the Central Government may at any time sales tax and

appoint as Chemical Examiner;

tan one retail

(vi) "denatured spirit" of "denatured alcohol" means alcohol of any strength which has been rendered unfit for human consump- all he deemed

tion by the addition of substances approved by the Central Government or by the State Government with the approval of rent packages the Central Government;

nt areas, each (vii) "duty" means the duty of excise payable under Sec. 3 of the :purposes of Act:

ato which the (viii) "Excise C mimissioncr" means the Head of the Excise ad- ministration of a State and includes a Prohibition Commis- ce

means the m may be sold raise. freight.

1. Published in the Gazette^ofIndia. 19b7 Pt. 11, Sec. 3, p. 502. "They have been extended toand brought Into force in the Union territory of Dadra and Nagar Havell by G.S.R. 95.

arges

towards

dated the 12th January. 1968. the ease may 2. Ram

Autar Sanlosh Kumar v. State of Bihar, A.I.R. 1987 Pat. 13 at p. 17; Velur D. Narayanan v. General Manager. Madras Telephones, A.I.R. 1995 Mad. 290 at p. 292.

(17)

14 MEDICINAL AND TOILET PREPARATIONS SECTION 20

(EXCISE DUTIES) ACT,1955

a total period of thirty days which may be comprised is one session or '[in two or more successive sessions

, and if, before the expiry of the session

immediately following the session or

the successive sessions aforesaid] both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under the rule.]

20. Bar of suits and limitation of suits and other legal proceedings.- (1)

No suit or other legal proceeding shall lie against the collecting Government or against any officer in respect of any order passed in good faith or any act in good faith done or ordered to be done under this Act.

(2) No suit, prosecution or other legal proceeding shall be instituted against the collecting Government or against any officer for anything done or ordered to be done under this Act after the expiration of six months from the accrual of the cause of action or from the date of the act or order complained of.

21. Repeals and savings

.-If. immediately before the commencement of this Act, there is in force in any State any law corresponding to this Act, that law is hereby repealed:

Provided that all rules made, notifications issued , licences or

permits granted, powers conferred under any law hereby repealed shall, so far as

they are not inconsistent with this Act, have the same force and effect as if they had been respectively made, issued, granted or conferred under this Act and by the authority empowered hereby in that behalf.

Comments Re ^peal

.-There is no doubt that a later statute may repeal an

earlier one either

expressly or by implication. The Courts have not favoured such repeal

by tmplica- Applicability: The proviso to Sec. 21 cannot change the position in view of the new rules framed in 1956 with respect to medicinal preparations. As soon as the new rule came into force the old rules must fall and there is a specific provision in the new rules (namely rule 143) which say that all rules made under any law corresponding to the Act are hereby repealed.

1. Subs. by Act 20 of 1983, Sec. 2, the Schedule Si. No. 31, for the words. in two successive

sessions,

and if before the expiry of the session in which it is so laid or the session immediately following'.

2. R.S. Raghunath v. State of Karnataka. (1992) 1 S.C.C. 335 at p. 349.

3. Hyderabad Chemical and Pharmaceutical Works Ltd. v. State of Andhra Pradesh. A.I.R. 1964 S.C. 1870 at p. 1872.

ONS RULF.2

RULE 4 APPOINTMEN •1OFOFFICFItSANDDF.LFGATR)NOFPOW'E RS 10 !'Hr1; 19 in any State as Pre)hibi-

of these Rules Shall, in relation to a Union territory. mean the a non-bonded or bonded

Administrator thereof appointed under Art. 239 of the Coll - he storage of its finished

stit cation of India' (xviu) A "sub-standard preparation" is- the rules; (n) a pharmaeopueial preparation in which the amount of ltity of alcohol or dutiable any of the various ingredients is below the minimum my cask or receptacle of that the pharrnacopocial compositiori would require, or ;k or receptacle:

(h) a proprietary medicine which does not conform to the iron-bonded or bonde.1

formula or the list of ingredients disclosed on tl,c label manufacture of dutiable

on the container or on the ec;t/taincr; (x v) "-warehouse" means any plac•c or premises licensed tourer rule 70.

wlionl a licence has been

able goods;

Cominews '1 he detinition of restricted preparalinrt--tnt.rpr ration of. -"i'lie deliniticn) given of the Excise Department under rule 2 (.kip) read with rule 60 (1) v,,wild shc'v that a restricted preparation is cting Government to sca- one which the Government have ccmsiderertid Let ;tdoptin;;the prescribed prucedure ry or a bonded warehouse

and aitcr taking the advice of the Standing Comrnit'ec. to be capable of being Department similarly ap-

misused as ordinary alcoholic bee tr;c General principles of cuastructioe.-Thcrc is one principle Oil which there is complete unanimay of all lit(- C'eliris in' Ire world and this if, that where tl:e words ficer in whose jurisdiction 01 tlic !a1iguage used hi a statute arcs ckrrand cloudless, plain, simple and r ,hlicit, f any dutiable goods, or of Uueloudrd and urtol-'se-ured, intern-lihle and pointed So as to admit of Ito ambiguity. )f manufacture of.or trade

vagueness. uliceriafuty or eriuivocatton. there is absolutely no room for deriving of, whether as manufac-

support from external aids. III sucfl case:.. the statute should be interpreted on the sided manufacturer or

face of:hc Iaingimgc itself,vitlioul adding. subtracting or omitting words then-t: oni. Where cite l;attgua4c is plain, and unambiguous the Court is not entitled to go behind the tanguuge so as to add or supply omission it d thus play the tole of a political

of alcohol

by hydrometer refotrner or of a

wise counsel to the Legislature.

3. Agent or owner of goods, manufactory or warehouse to be deemed owner

nonths

beginning with 1st

for certain purposes.---When any person is expressly or impliedly authorised October;

by the owner of any dutiable goods, manulbetory or warehouse to be his zderiaturecI alcohol of a

agent cat respect ot•such goods, manufactory or warehouse such agent shall, roof and includes absolute

for all purpose:: of the Act and these rules be deemed to be the owner of such goods. manufactory er warehouse.

ery medicinal preparation

CHAPTER 11

icludes every preparation

Appointment of Officers

it as restricted preparation

4. Appointment of officers and delegation

of powers to them .-- -ti) The State Government

any medicinal preparation

may appoint such ituntber of Excise Officers as it thinks fit to exercise

a restricted preparation or

: all or any of the powers conferred or to discharge all or any of the duties imposed by the Act or these rules and define thce

jurisdiction

of every such officer. inexed to these piles; 'the bonded or non

-bonded (if) Unless the State Government in any case otherwise directs, the or the storages of alcohol,

Excise Commissioner may authorize any Excise Officer subor- narcotic drugs or narcotic

dinate to him to exercise throughout his jurisdiction, or in any -ibed rates of duty specified

specified area therein, all or any of the powers conferred or to discharge all or any of the duties imposed on an Excise Commis- sioner under t:he.ste mile';.

preparation other than a - Pliarrria Prrtiuct Ltd.. Tlianjavur t, District ilevcniie Otice ,'r hauJavur . A.i.R. 1969 Mad. 443 at p. 457.

and (2), 19, 30.

38 (1), 50, ,, S.P. Gupta

President of India

112, 129

(2), 127 and 132

, A.I.R. 1982 S.C. 149 at pp. 304 .

314: Moliau Kumar Singhanla V .

Union of India. A

LR. 1992 S .

C. I at p. 21: Thomas Antony v. Varkey Varkey,

2000 (

1) S.C.C. 35 at p. 42.

SCHEDULE

MEDICINAL ANDTOILET PREPARATIONS

16 ACT,1955 (EXCISE DUTIES)

Toilet preparations cent. ad m2lorem.

4. Toilet preparations containing al- (Forty per cohol or narcotic drug or nar-

cotic.

any medicinalmedicines' means1.-"Patent or proprietaryExplanation preparation which bears either on itself or on its container or both, a name which is riot specified in a monograph in pharmacopoeia, formulary or other publications notified in this behalf by the Central Government in the Official Gazette, or which is a brand name, that is, a name or a registered trade-mark under the Trade and Merchandise Marks Act, 1958, or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicinal preparation for the purpose of indicating or so as to indicate a connection in the course of trade between the preparation and some person having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity of that person.

Explanation 11.-Where any article is chargeable to duty at a rate dependent on the value of the article, such value shall be deemed to be the value as determined in accordance with the provisions of Sec. 4 of the Central Excise Act, 1944 (1 of 1944).

in Explanation111.-(1) Notwithstanding anything containedExplanation

Gazette,

II, the Central Government may, by notification in the Official specify any dutiable goods, in relation to which it is required under the provisions of the Standards of Weights and Measures Act, 1976 or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of Cl. (2) shall apply.

(2) Where dutiable goods specified under Cl. (1) are chargeable to duty with reference to value, then, notwithstanding anything contained in price declared

Explanation 11, such value shall be deemed to be the retail on such goods less such amount of abatement, if any, from such retail price as the Central Government may allow by notification in the Official Gazette.

(3) The Central Government may, for the purpose of allowing any

excise, sales tax and

abatement under Cl. (2), take into account the duty of other taxes, if any, payable on such goods.

(4) Where on the package of any dutiable goods more than one retail

sale price shall be deemed

sale price is declared, the maximum of such retail to be the retail sale price for the purposes of Cl. (2). packages

(5) Where different retail sale prices are declared on different areas, each

for the sale of any dutiable goods in packaged form in different retailthebe such retail to be sold In the area to vhiich thetendedinof the dutiable goodsvaluation retail sale price relates.

means the

(6) For the purpose of this Explanation. 'retail sale price' maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards like, as the case mayforwarding and thedelivery.adertisement, sale.)is v the sole cotsiderationVand the pricebe

1. Subs. by Notifn. No. 3/2003- M & TP, dated Ist March, 2003

RULES RULE 9 TIME AND MANNER OF PAYMENTOFDUTY 21

t.-The Ex- Comment all or

The Central Government is empowered to exempt any dutiable goods from the Gies.

whole or any part of the ditty leviable on such goods in the interest of trade or in the public interest.

9. Time and manner of payment of duty.-(1) No dutiable goods shall be removed from any place where they are manufactured or any premises

appurtenant thereto, which may be specified by the Excise Commissioner my dutiable in this behalf, whether for consumption. export or manufacture of any other futy or dunes commodity in or outside such place, until the excise duty leviable thereon

and to such has been paid at such place and in such manner as is prescribed in these

these rules, rules or as the Excise Commissioner may require:

or otherwise. Provided that such goods may he deposited without payment of duty

temment and

in a warehouse or may he exported out of India under bond as provided in no duty shall rule 97:

lufactured t;r Provided further that the Excise Commissioner may, if lie thinks fit,

rarehouse to instead of requiting payment of duty in respect of each separate

consign- merit of goods removed from the place or premises specified

in this behalf.

iipervision of

or from a warehouse keep with any person dealing in such goods an account-current of the duties payable thereon and such account shall be ntral Govern- settled at Intervals not exceeding three months, and the account-holder shall periodically deposit a sum therein sufficient in the opinion of the Excise Commissioner to cover the duty on the goods

e adininistra- intended to be removedfrom the pla-e of manufacture or storage.

(2) If any dutiable goods are, in contravention of sub-rule (1) deposited

mt or a State

in, or rf•moretf from, any place specified therein the manufacturer thereof shall pay the duty leviable on such goods upon written demand made by rl Medical Of- the proper nl1cer, whether such demand is delivered personally to him or

Is situated as is left at the manufactory or his dwelling-house, and he shall also he liable to a penalty to be determined by the Excise Commissioner which may direct to all or extend to two thousand rupees, and such goods shall also be liable to

or shortage is confiscation. licensee of a

a such loss or

Comments or shortage is

Taxing provision-Rule of interpretation.-It is settled law that a distinction has to be made by Court while interpreting the provisions of a taxing statute between charging provisions which impose the charge to lax and machinery provisions which xcise Commis- provide the machinery for the quantification of the tax and the levying and collection over which the of the tax so imposed. While charging provisions are construed strictly, machinery ml. the Excise

sections are not generally subject to a rigorous construction. The Couns are

able.]

expected to construe (lie machinery sections in such a manner that a charge to tax Is not defeated.

While interpreting a taxing statute, equity has no placa. The clear language oinianufactured of the statute is to be given effect notwithstanding hardship.

ible hospitals is Scope of.--Rule 9 (2) of the Rules provides for the imposition of penalty and confiscation of the goods if removed without payment of excise duty in contravention itral Govern- of sub-rule (1). In N.

B Sunjarta v. Elphinstone Spin nurg and

Weauiny Mills Co. Ltd..3 tubject to such it has been laid down by the Supreme Court that In the order to attract sub-rule tble goods from (2) of rule 9 of the Central Excise Rules, which is the same as sub-rule (2) of rule 9 lthi opinion of of the Riles, the goods should have been removed clandestinely and without tithe interest of

1. Associated Cement Co. Ltd. u. Commercial Tax Officer. A.I R. 1981 S.C. 1887

at p. 1904.

2. Comniissioner of Income-Tax. v. Electro Steel Castings Ltd., (1992) 193 I.T.R. 103 at p. 108 (Orissa).

3. A.I.R. 1971 S.C'. 2039,

18 MEDICINAL AND TO ILETPREPARATIONS RULE2

(EXCISE DUTIES) ACT,1955

sioner and also an officer designated in any State as Prohibi- tion or Excise Director;

(ix) "finished store" means that portion of a non-bonded or bonded manufactory which is set apart for the storage of its finished preparations;

(x) "Form" means a Form appended to the rules:

(xi) "gauge" means to determine the quantity of alcohol or dutiable goods contained in, or taken from, any cask or receptacle or to determine the capacity of any cask or receptacle;

(xii) "laboratory" means that part of a non-bonded or bonded manufactory in which the actual manufacture of dutiable goods takes place:

(xiii) "manufacturer" means a person to whorl a licence has been granted for the manufacture of dutiable goods;

(xiv) "officer-in-charge" means an officer of the Excise Department of any State appointed by the collecting Government to su- pervise work in a bonded manufactory or a bonded warehouse and includes officers of any other Department similarly ap- pointed;

(xv) "proper officer" means an Excise Officer in whose jurisdiction the premises of the manufacturer of any dutiable goods, or of any person engaged in the process of manufacture of,or trade in such goods or containers thereof, whether as manufac- turer, wholesale dealer, or intended manufacturer or wholesale dealer, are situated:

(xvi) "prove" means to test the strength of alcohol by hydrometer or other suitable instrument:

(xvii) "quarter" means a period of three months beginning with 1st January, 1st April, 1st July or 1st October;

(xviii) "rectified spirit" means plain undenatured alcohol of a strength not less than 50.0° over proof and includes absolute alcohol:

(xix) "restricted preparation" means every medicinal preparation specified in the sch:°dule and includes every preparation declared by the Central Government as restricted preparation under these rules:

(xx) "unrestricted preparation" means any medicinal preparation containing alcohol but other than a restricted preparation or a spurious preparation:

(xxi) "Schedule" means the schedule annexed to these rules;

(xxii) "spirit store" means that portion of the bonded or non-bonded manufactory which is set apart for the storages of alcohol, opium, Indian hemp and other narcotic drugs or narcotic purchased free of duty or at prescribed rates of duty specified in the schedule to the Act:

(xxiii) ^*(•*

(xxiii-a) "standard preparation" means a preparation other than a

"sub-standard preparation":

(xxiii-b) "State Government" in rules 4 (1) and (2), 19, 30, 38 (1), 50, 58 (3), 60 (2), 80, 82 (ii), 96, 199, 112, 129 (2), 127 and 132

RULE 26 1N1)FNTFOR RF.CTIFIGDSFIRIT

(iu) separate arrangement for manufacture of toilet preparations:

oalty which

b twice the

(v) the storage of finished toilet preparations;

the Excise

(vi) accommodation with necessary furniture near the bonded

on to make

premises for the officer-in-charge;

(vii) malleable iron rods not less than 19 mm. in thickness, set not more than 102 mm. apart, embodied in brick work up to a depth of at least 51 mm. and covered on the inside with strong wire netting or expanded metal of a mesh not exceeding 25

Itoilet prep-

num. in diameter of length in every window of the bonded inufacturer premises:

tanufactory

(viii) a board on which the name of the room and a serial number. btaining his

if any, are legibly painted in oil colour on the outside of every he State.

such room in the manufactory;

Ae. (ix) all pipes from sinks or wash-basins inside manufactory premises discharging into drains forming part of the general it case it Is

bss is bona drainage system of the premises; e manufac- (x) all gas and electric connections with the licensed premises so n full or in fixed as to admit of the supply of gas or electricity being cut off and all the regulators or switches being securely locked at concession

the end of the day's work. ft made to (2) The Central Government may in special cases relax any of the provisions of Cls. (i) to (x) of sub-rule (1).

Wet prepa- 24. No

additions or alterations

to be made without orders .-No addition payment of or alteration shall b^ made in the bonded premises or in respect of the and alcohol

kipervision; permanent fixtures therein without the previous orders of the Excise which duty Commissioner. Plans, in triplicate showing each addition or alteration shall be submitted with the application for the necessary permission and copies disposed of in the same manner as copies of the original plans of the bonded din the case manufactory as provided in rule 95.

Comment

Prior permission of the Excise Commissioner is a must for making alterations

ingalcohol , or additions in the bonded premises. ics 25. Arrangement of receptacles in a bonded

manufactory.-(1) The per- Red

spirit manent vessels for the storage of alcohol, opium. Indian hemp i.,nd

other ,ufacture of narcotic drugs and narcotics received under bond and all the finished othe condi- preparation on which duty has not been paid shall be secured with excise th sufficient ticket locks.

f duty and

(2) All vessels intended to hold alcohol and liquid preparations shall otherwise be gauged by the officer-in-charge. They shall each bear a distinctive serial ranee to the number and their full capacities distinctly and indelibly marked on them. 4llthe doors A record of these details shall be kept in Form R.G.-I. the officer- (3) Table shall be computed to show contents at an inch and tenth of ianufactory an inch of the depth of each such vessel.

2b. Indent for

rectified

spirit

.-Rectified spirit required for manufactur- ittached

to a ing medicinal and toilet preparations shall be obtained on an indent In Form ich

rectified I.D.-1 countersigned by the officer-in-charge, from any distillery or spirit warehouse approved by the Excise Commissioner, the original being sent nal re ara- by the licensee of the bonded manufactory to the distiller the duplicate sent

p p through the officer-iii-charge to the distillery or spirit warehouse officer and

tine triplicate retained as office copy. The cost price of such rectified spirit

teal prepara-

SCHEI)Utf MEDICINAL

. ANU'roi .rTI'Rhl'ARA!IONS 22 (rXCISEDUTICS) A(7 ;456 assessment. There is no alle,gatin t it, the inst.'nt case that fire respondent had clandestinely removed the goods trot, Us manalaciory. On the coat azy. it is not dispel-d that the goods were renio cd on tht• basis of applications rt,ade by the respondent in A.R. 2 forms on payment nt ci=-ity assessed try the Excise Officer. "lucre is. therefore, no question of cif ndestine ref loyal of the good and

10. Alteration of duty.-The rate of duty applicable to goods cleared on payment of'duty shall be the rate in force on the date on which duty iii paid. or if the goods are cleared from a manufactory or warehouse. on the date of the actual removal of such goods from such manufactory or warehouse- PROVIDED THAT if the goods have previously been removed from a warehouse under bond to be re-warehoused arid the duty is paid on such goods without their being re-warehoused, the rate applicable thereto shall be the rate in force on the date on which duty Is paid. of if duty is paid through an account-current maintained with the Excise Commissioner under Rule 9 on the date on which an application in Form A.R. 2 is delivered to the officer--in-charge of the warehouse from which the t(oods. were removed.

11. Recovery of duties or charges short-levied or erroneously refunded.- When duties or charges have been short-levied through inadvertence, error, collusion or mis-construction on the part of an Excise Officer, or through mis-statement as to the quantity or description of such goods on the part of the owner, or when any such duty or charge, after having been levied, has been, owing to any such cause erroneously refunded the person chargeable with the duty or charge. so short -levied, or to whom such refund has been erroneously made, shall pay the deficiency or repay the amount paid to him in excess, as the case may be, on written demand by the j)roper officer being made within six months from the date on which the duty or charge was paid or adjusted in the owner's account-current. if any, or from the date of making the refund.

Comment

Terms and Conditions of licence

under.--lit the instant case, if the petitioners

want to

sell their products to any of their agent,, or retailers on the strength of S,P. VI or VII licence as the case may be they have to abide by the condition prescribed under such licence. No. retailer or wholesale dealer can possess spirituous prepa- ration without licence; nor cai-, they sell or +cal with them except in accordance with the terms aril conditions of a licenceir,sucd under R. I I of (he Kerala Spirituous preparation (Control) Rules. 1969.-

12. Residuary powers for

recovery of sums due to Government

. --Where these rules do not make any specific provision for the collection of any duty, or of any deficiency in duty if the duty has for any reason been short-levied, or of any other sum of any kind payable to the collecting Government under the Act or these tiles, such duty, deficiency in duty or sum shall, on written demand made by the proper officer, be paid to such person and at such time and place, as the proper officer may specify.

Comment Scope and applicability

.-Their lordships of the Madras High Court observed as follows;

'The rules other than Rule 12 (to not contain any specific f uAtston for a

case

where the manufacturer

, due to his own default. tails to take a lieI:ncc and fails to ensure the proper safeguards for the manufacture under Rules 46 to

58. Had he done so, it would. have ensured the levy of duty at the prober tit re and proper place. But that does not mein that the oocis which are :it I i ic under the Act should escape from duty due to the delau,l''f the tu:kill tiucl.ut It is for such cases that Rule 12 provides Lite appropriate power for lev^. it 1' mug

1. State of West Bengal v. Bio-Drug Laboratories

Pvt. I.td., 87 CW.`J 245 et p 258.

2. Murleedharan Pillai r. State of Kerala ^,

200) (4 ⁾L.1-T. 254 at p. 259 (Ker.).

RULE 1

' PEN AUFY [OR 1'A(LURETO FURN!SI1 PROOF OF²³ 1?XPoRT v, iTlr1N THEPRESCRIDED PER1OO 2z in the nature of a residuary power. as the heading itself states. For the appiicat.i.)Ti of Rule t2, there Is,no period of lirnitiicion

. A limitation of six months iad is prC,d irtcc; only for Rule 1 1. got 1:i. No refund of duties or charges erroneously

paid, unless claimed within the six nil

nths --No duties of char,gcs which have been paid or have been tre adjus, f d In an account-current. maintained with the Excise Commissioner ule uncle. Pule 9 and of w'ilch repayment whnlly or in part is claimed in c oi1sct^^it lie r of the ttavtiig been pair; through inadvertence, error or on miscoitsoaction. •;ltall be iefunded unless a written claim is lodged with id, the proper officer within six months from the date of such payment or ate adjustment -^is the. case may be.

Be! trorn*iteni

i'i,c [e pr' ;

,erihes the prt e

of hmitaiiun ii.? six months for making the claim Etalill for the refu: a; of riuty nr ritar^t s p:dhi In consequence of inadvertence or some error.

aid 14. Rebate

of duty on Foods exported.--- l`he collecting Government get shall, subject to such safeguards, conditions and limitations as are speci- red fled in Chapter ViI of these rules, grant rebate of duty on dutiable goods, If tre exported out of India.

Comment

The ail provides for grata o' rebate of duty in dutiable goods. if imported out rot, of India.

15.

E. port

under bond of goods on which duty has not been paid.-Dutiable goods may be exported out of India , without payment

of duty. from a warehouse or a bonded

manufactory, provided that export 1s

made

in ton accocdancc with the procedure set out in the relevant provisions of Chapter

and

Vii of trio :.c. rules and the owne

r enters into a bond

In Form F3 -

3 with such

surety or sucticient security. and tinder such conditions as the Excise Per Conmtissiouei approves. in a sum equal at least to the duty chargeable on fuomr ihr.t;ood5, for the due export thereof at the place of export, within the period th--A i,lay he soecilled by the ollicer-i. i-charge under sub-rule (3) of Rule 99 and sutra bo,id shall not he ctischaiged unless the goods are duly exported lets out of India, to the salisfac•i,ci of the Excise Commissioner or art, otherwise accounted for the satis,ar_t'un of such officer. nor uittil the ful! duty due bed upon any deficiency of goods riot so accounted for, has been paid. W- ih. Genera 1 bond by an exporter

. -'i'he Excise Commissioner may lace

rala

perrtlit. any lTert-,ecl person desirous of exporting

from his State. In the manner provided in the. foregoing rules, dutiable goods on which ^:.^,• ^has ere not been paid, to enter ^{i to}a general bond in Form 13-3 with such surety aty, or sufficient security, in ::i_ch amount, and under suc h conditions. as the ted.

Exci^-e D `mmission?r approves, ^for the export, from time ^to ^time, of such

der duti able goods within the period prescribed for the goods exported under ten sub-rule (3) of Rule 99:

uch PROViGE1--f) IHAI' In the event of death. insolvency or insufficiency of the surely, the Excise Conunissioncr may. in his discretion demand a fresh bond aiicr may, if Lilc bond is with security dei i nd at. any time lie considers Teti it fit is do..uidi!-Iona! senurity.

17. Penalty for failure to flimish

proof of export within the prescribed br:r period.--w'tien an;, person. authorized to export dutiable goods in bond in and accordance with the provisions of Chapter VII of these rules fails to furnish f310 proof of such expo.: io the s aiisfaction of the Excise Commissioner, he shall t^^, :rl;un o writt.n despond being made by the officer-in-charge forthwith pay

tilt I . 'ban ^.; ` ; 'o., Ltd.. lh^t la`' u^ t)istrR t FFc- 'nuc^Offircr ^,Vianlavnr, A.T.R. 1969 Mad. 448 at

!, 455; Si ll, ni C,.,ar Cntfan L,bora;n.u•s [

id., ALA. 21X'4 S.C. 45 at pp 54-55.

RULL 26

TOILET PREPARATIONS 24 MEDICINAL ANDL SCHEDU1 ACT, 1956 (EXCISEDUT1ES)

shall also be liable to a penalty which goods, andthe duty leviable on such of two thousand rupees. extend to twice the to a maximummay, subject of duty and until such duty and penalty are paid, the Excise amount

Commissioner may in his discretion refuse to permit such person to make further exports of dutiable goods in bond.

CHAPTER TV

Manufacture

18. Supply of rectified spirit for manufacture of medicinal and toilet prep-

.-Rectifled spirit shall ordinarily be supplied to a manufacturer arationsfrom a distillery or a spirit warehouse of the State in which the manufactory however,is situated. The mrectified sources situated outside the State hisants r ifrritom prequirements of

Comment

the rectified spirit from outside the. State. can obtainManufacturer .-If, in any particular case it is 19. Wastage in transit of rectified spirit

proved to the satisfaction of the Excise Commissioner that the loss Is bona and not due to negligence or connivance on the part of the manufac-fide

of such loss may be waived in full or in in respectturer, the duty payable part according to the merits of the case.

Except with the prior sanction of the State Government the concession in this rule shall not be applicable to Issues of rectified spirit made to non-bonded manufactories.

.-Manufacture of medicinal and toilet prepa- 20. Mode of manufacture

alcohol shall be permitted in bond without payment of rations containing

duty as well as outside bond. In the case of manufacture in bond alcohol on which duty has not been paid shall be used under excise supervision:

and in the case of manufacture outside bond, only alcohol on which duty

be used.has already been paid shall

tCommen

in the caseOnly alcohol on which duty has already been paid shall be used of manufacture outside bond. SECTION A

Manufacture in bond of medicinal and toilet preparations containing alcohol, Indian hemp and other narcotic drugs and narcotics, opium

duty.--Rectified spirit 21. Issue of rectified spirit without payment of

shall be issued without previous payment of duty for the manufacture of toilet preparations containing alcohol subject to the condt- medicinal and

lion that the manufacturer enters

of duty ca 1dpayment withas laid down in Rule 96, t towards due Form of the rules. observance .-Unless otherwise 22. Entry into and exit from a bonded manufactory

ordered by the State Government there shall be only one entrance to the compartments.shall be secured with and one door to each of itsbonded

absence of the officersexcise ticket locks during the in-charge. .-(1) A bonded manufactory 23. Essentials of a bonded manufactory

shall make provision for the following:

unless the manufactory is attached to a spirit store(1) one plain distillery or a rectified spirit warehouse from which rectified as and when necessary: made availablespirit is (it) at least one large room for manufacturing medicinal prepara- tions:

one or more rooms for storing finished medicinal prepara-(iu) t I ons:

24 RULII26 INDLNTFORRECTIFIEDSPIRIT 2.5

(iv)

th separate arrangement for manufacture of toilet preparations:

he (v) the storage of finished toilet preparations; Ae (vi) accommodation with necessary furnitur

e near the bonded to premises for the officer-in-charge:

(vii) malleable iron rods not less than 19 nlm. in thickness. set not more than 102 inns. apart., embodied in brick work up to a depth of at least 51 nom. and covered on the inside with strong wire netting or expanded metal of a mesh not exceeding 25 nun. in diameter of length in every window of the bonded premises:

(viii) a board on which the name of the room and a serial number. if any, are legibly painted in oil colour on the outside of every such room in the manufactory;

(ix) all pipes from sinks or wash-basins inside manufactory premises discharging into drains forming part of the general re drainage system of the premises:

C_ (x) all gas and electric connections with the licensed premises so In fixed as to admit of the supply of gas or electricity being cut off and all the regulators or switches being securely locked at on the end of the day's work.

to (2) The Central Government may in special cases relax any of the provisions of Cls. (i) to (x) of sub-mile (1).

it 24. No

additions or alterations to be made without orders .-No addition of or alteration shall b° made in the bonded premises or in respect of the nl permanent fixtures therein without the previous orders of the Excise 1Y Commissioner. Plans, in triplicate showing each addition or alteration shall be submitted with the application for the necessary permission and copies disposed of in the same manner as copies of the original plans of the bonded manufactory as provided in rule 95.

Comment

Prior permission of the Excise Commissioner is a must for

making alterations

or additions in the bonded premises.

25. Arrangement of receptacles in a bonded manufactory .-(1) The per- dt manent vessels for the storage of alcohol, opium. Indian hemp and other of narcotic drugs and narcotics received under bond and all the finished &-

preparation on which duty has not been paid shall be secured with excise at ticket looks.

Tai

(2) All vessels

intended to hold alcohol and liquid preparations shall

3e be gauged by the officer-in-charge. They shall each bear a distinctive serial he number and their full capacities distinctly and indelibly marked on them. is A record of these details shall be kept in Form R.G.-1. T_, (3) Table shall be computed to show contents at an inch and tenth of ry an Inch of the depth of each such vessel.

26. Indent for rectified spirit .-Rectified spirit required for manufactur- oa Ing medicinal and toilet preparations shall be obtained on an Indent in Form kd LD.-1 countersigned by the officer-In. charge, from any distillery or spirit warehouse approved by the Excise Commissioner. the original being sent M_

by the licensee of the bonded manufactory to the distiller the duplicate sentthrough t he officer-in-charge to the distillery or spirit warehouse officer and the triplicate retained as office copy. The cost price of such rectified spirit

ra -

26 NILI)ICINA.LAN 0 1011.1ifl'l EPARArfc)NS RULE27 (iixeisLI)U IIt:S) ACT, I

:,hall be ^paidby ^thelivens e ^ofthe bonded tiu1nulactory to the distiller. If

lia'

(listillr

v (nr warehon`+C; O

f fic

er 1111:, recei ved

from the olfo_er-iii-Cllirlge of tile l o!rded marnlflotoi-v the Iaplicate of the indent, he shall issue the spirit rcgtlirc(I under hoed, uti(icr the appropriat0 permit in the Form in yogiic it: the State for transport ofi elf ified si)iril and send the :ulvice portion of 5t1clr porn-it tr! till. officer-in-(•h:,rt c .

Comment

i Iu: l tilt- directs Ihat. I lie rectified spirit reciuired Cur inant;tactunuli medicinal and toilet i)rel;clrations to be obtained on an indent iii Form I .D.- I countersigiwd l)v the officer-in chari^c Trout any distillery ur spirit W,0-eliourSe approved by the Excise Commissioner.

27. Verification of rectified spirit ieceivecl. C;or,sit;nrncnt5 of rectified spirit received tinder hood shall he verified in volume and strength and the receipt of ralu h supply shall he entered in register in Form R. G.-2. Subject to the provision of rule 19 duty at the rate levied by the State Government nn alcoholic liquors on all wastages shall he paid by the licensee of the boude d 1113! iulactorv into a Government treasury on receipt of a demand teem the olficei-in-charge and a copy of the treasury receipt shall be sent t.o the dis',illerv ullicer who shall thereupon make the necessary adjusttnent in his regislel

28. lorm,e of rectified spirit. --(I I After the rectified spirit received has been .xrilied. it shall 1 stoned in one or more vessels in the spirit store. t2) -f, in any particular case. it is proves: to the satisfaction of the Excise Curnniir> yioner that llie loss is boric fide

and nu due to negligence or connivance on the part of the wannlactiircr, the

dotv payable in respect of such

los,. rnav he waived in full or in part accordi.:g

to the merits of the case.

2c►

. Issues of rectified spirit from the spirit store.----(1) Rectified spirit shall i s issiie(.I frenl the spirit store hi tit(- laboratory of the manufactory OT! a reclni5itir,u of the licensee, which shall he made in Form R.Q-1, but only in such c.lu:lrltiries as are in conlrurtiiiiy with the formulae laid down in the rc!eanl phartna(opoeia or (lie formula of I lie patent and proprietary medicines displavcd on the label of the container Ili the manner prescribed in the Drugs Rulc:s. 1945, for the iliac being in force. for the particular r,repar:ttion nor which tlle alcoht)1 is required. In the case of medicinal preparation r11,1111. ''till'ed troth concentrated tinctures the exact quantity of spirit to he added to them shall be calculated after ascertaining the proof-spirit coutent of the concentrated tinctures by analysis by the Chemi- cal Examiner. For this purpose two saurples of not less titan 142 nil. each shall be taken front each coriccntratccl tincture, one of which shall be sent to tine said Chemical Examiner for ascertaining the proof-spirit content while the other shall be retained by the officer-in-charge of the bonded maniilaclorv until the result of analysis is known. after which it may be added to the concentrated tincture from which it was originally taken. All reelilicd spirit so issia I shall, in file presence of the officer-in-charge, be added Without delay to the other iivitcrials for the preparation sptcilied in the application. Rectified spirit shall, not be issued for any purpose other t I pan the marrutact ur( of medicinal in id toilet preparatioils rn the laboratory.

(2) FiniShcd ntcdicirl

•i„i!: ;t. ,I ,l rc•. tt^

1E27

Rt.LE 33 SAMPLE TO BE TAKEN 27

1. I f 30. Indent for opium, Indian hemp and other narcotic drugs and narcotics, their storage and issue for manufacture

irge .-indent for opium shall be made to

the the nearest Sub- treasury or the Government Opium Factory, Ghazipur or

11 in to the warehouse or to the price of storage approved by the State Govern-

Uon ment, in Form I.D.A. The supply of Indian hemp and other narcotics shall also he indented for from the nearest Government warehouse in the same Furor. The supply of opium, Indian hemp, narcotic drugs and other narcotics shall he made under permit as prescribed in nile 26. On their c(nal

receipt in the bonded manufactory they shall be verified and accounted for tncd

ythe in the register in Form R. G-2 as in the case of alcohol. Opium. Indian hemp, narcotic drugs and other narcotic obtained by the licensee free of duty shall fied be stored separat ely in the spirit store and secured by excise ticket locks. the They shall he issued for the mcinufactttre of medicinal preparations only on ljcct a requisition in Form R. Q.- I by the licensee as in the case of alcohol.

lent

31. Manufactured dutiable goods .-Each preparation manufactured idle shall bu registered and shall bear a distinctive serial number, which shall nand be known as its batch number in the register in Form R. G.-3. This Register sent shall also show the receipt and disposal of all alcohol issued to the

went laboratory from (he spirit store and the quantity of finished medicinal preparation manut:ictured therefrom. As soon as a preparation is manufac-

has

lured, it shall he removed to the finished store where, after it has been

ire.

carefully measured, it shall he stored in vessels provided fur the put-pose

and accounted

zdse

tin- in the register in Form R. G.-4. The issue of opium, Indian

cc or

hemp, narcotic- drugs and other narcotics shall be made under the ap- ect o f

propriate permit and the advice portion of-such permit shall be sent to theofficer-in-charge. if the

Comment

pirit This rule requires issue of opium, Ineiiari hemp, narcotic drugs to be made under the appropriate permit.

Ictoly

I, but

32. Manufacturing vessels to bear labels. --Every time the percolator, or

ivn in

other vessel intended fir alcohol Is charged there shall be attached to it a ietarv

label showing the following particulars:

ribed

(a) the name and batch number of the preparation; Icular (b) the description and quantity of alcohol placed in it from time licinal to tune; and

antity

Ig the

hemi -

preparation removed.

. each 33. Sample to be taken.-fl) On completion of production of a medicinal

e sent or toilet preparation, the officer-in-charge shall permit the licensee to take

intent free sample of 227 nil. or such quantity of the preparation as the officer- onded in-charge considers nec:cssaiy for analysis in his own laboratory and ay be declaration of the strength of alcohol and medicaments. in. Alt

(if) Any quantity left over after analysis shall be destroyed by the ge, be

fled i n

licensee in his laboratory in the presence of the officer-in-chargeof the laboratory. :other

latory.

(iii) A separate account of the quantity used by the licensee for analysis shall he inaintairred.

d from

(it))

to raw The alcoholic strength of a preparation as declared by the licensee

iratiori shall be entered by the licensee in the register in Form R. G.-3.

own in (v) Immediately after declaration by the licensee of the alcoholic talI he

Mtit)ICINALANU rOltl rrRGPARATiONS RULE34 t EXCiSE IiUTI iiS ) AC 1'. 1955 strength

of a finished preparation ^andl)efore

such preparation is removed to

the store, the

licensee -:hall

make proper entries

in the register

in Fn

i ill R. G :^{^.}

(vi) 't'he officer ^-in-charge shall check the entries and if they are found lit order. he shall check the contents of as many as he thinks

IlI'cessaty of the vessels

in which the preparation is being stored. Ile shall then initial on the relevant entries of the Register in Form R. G.-3 and take two samples from each batch of such finished preparation for analysis and report by the Chemical Examiner.

(vii) One set of

samples slt•-1ll be sent at once to such Chemical Examiner and a note to the effect shall be made in the register in Forth R. G.-3. The report of the Chemical Examiner, when received, shall be Shown to the licensee.

(uii011he duplicate sample of a preparation which is intended exclusive- ly for replacement of the original sample or repetition of its analysis, when necessary, shall be kept under excise ticket lock, and shall be returned to the finished store immediately on receipt of the report of the Chemical Examiner.

(ix) All such samples sent shall he sealed by the officer ^-in-charge and the licensee of the manufactory.

(x) The duplicate sample shall not he returned to the finished store in any case where-

(u) the alcohol strength of a preparation from which the sample was taken ^,is declared by the Chemical Examiner to be beyond the margin of 3% unless the Excise Commissioner permit standardization of such sub-standard preparation; and

(b) the preparation is declared to be a spurious preparation under these rules.

(xi) All samples required for analysis under these rules shall be supplied free of cost by the licensee and all expenses in connection with packing and despatch of the samples shall be borne by him. Samples of medicinal or toilet preparation may also be taken at any tune by the officer ^-in-charge or other superior officer and such saiii lcs shall be sent to the Chemical Examiner for analysis and

check.

Comment The word

"shall"-Meaning of.---It has been laid down consistently by the Supreme Court that the mere use of the word "shall ^"by itself in the statute does not slake the provision Mandatory ^,but it is the duty of the Courts of.Justice to try to get at the real intention of the Legislature by carefully attending to the whole scope of the statute

to he construed. It, each case, one has to look to the subject - matter, consider the importance of the provisions and the relation of that provision with the general object intended to be secured by the Act and upon the review of the case in that aspect

deride whether the enactment Is mandatory or only directory.

34. Storage of finished products.

-- (i) Medicinal and toilet preparation shall on completion of production

be stored in bulk in jars or bottles each containing not less than 2

.273 nil.

1. Moltamtnad Mahbooh Khan t' ^.Staff' Transport Appcilate Tribunal ^,

U.Y., 1982 A.L.J. 300

at p. 301 ^:L akstunansami Gounder u ^.C.A.Y. Scivatnani

. ( 1992) 1 S.C.C

. 91 at p. 95:

Uchhab Kanwar e. Legal Representati ^ves t,t Ratnswarool^p.A.I.R. 1905 Raj^{. 2}

09 at p. 211; Dinkar Anna Patil v

. State o lah,u -asttlra. A t.R. 199£1 S C.

152 at p. 159.

1E34

RULE 37 DISPOSAL OF RECOVERED ALCOHOL 29

(ii) Such preparations ready for issue may be filled in bottles oriS

containers of not less than 57 ml. content:

the

PROV'1DED TIIAT the Excise Commissioner may by an order in writing specify that any ,nch preparation may be filled in bottles or containers of

and

smaller capacity. As

red.

(its! Every container of a finished preparation shall bear a label orni showing the name of the preparation, its batch number, its rued

alcoholic strength and the name of the manufacturer.

er.

(iv) The label of each container of a preparation stored in bulk shall, alcal in addition, indicate the actual contents in litres, its alcoholic tr in strength and the date of storage.

Then (v) The containers shall be kept so arranged in suitable racks as to allow ready identification of each batch.

sive- (vi) Any goods stored may he left in the store room for a period of three af its years or fir such extended period as the Excise Commissioner lock, may. iti each case, allow. The owner of the bonded laboratory shall. xeipt before the expiry of the period of three years or the extended period, if any, clear the same for consumption in the State on t and payment of excise duty or for removal in bond to a bonded warehouse or for exportation.

store 35. Deficiency noticed in the finished store.-(1) A record shall be kept of all deCciencies in bulk content of any finished medicinal or toilet prepara- ample tion in store by the officer-in-charge in Form R. G.-4. and a report of all tyond such deficiencies, shall he submitted by him at the end of each quarter to xrmit the Excise Commissioner.

i (2) All such loss in the absence of a satisfactory explanation from the ration

licensee shall be subject to levy of duty on the quantity so lost at penal rates which shall not be more than double the rates prescribed.

all be

(3) 11' the Excise Commissioner Is satisfied that the deficiency reported

section

under suh-rule (1) was due to natural or unavoidable causes, and if he is

y him.

satisfied that the alcoholic preparation has not gone into consumption, he

ken at

may remit the duty. dsuch 36. Disposal of sub- standard preparations.--(l) A finished medicinal or Is and

toilet preparation which Is or is suspected to have deteriorated in quality may. if the manufacturer so desires, be destroyed with the permission of the Excise Commissioner in the presence of the officer-in-charge and by the relevant entries made in the register in Form R.C.A. ie does

(2) The Excise Commissioner may, on an application made to him by cc to try

k whole the manufacturer, allow hire to re-process a sub-standard preparation. e to the (3) Excise duty shall not be levied on the preparation so destroyed a of that

provided the Excise Commissioner is satisfied that the deterioration of the on the preparation, or in the

alternative its improper manufacture, was due to btory or

reasons beyond the control of the licensee.

37. Disposal of recovered alcohol.-(l) Alcohol recovered in the course of laration

is each production of a medicinal or toilet preparation or distilled separately from the mark of such preparation may be used for subsequent production of the same preparation provided such alcohol is collected separately and AL.J.300 accounted for separately.

at p. 95:

(2) In cases where the alcohol recovered from a preparation liable to

atp.211:

'\iI DI ('INALAND'it)ii.1:l't'RI'.I'AK/t1'ICINh Rul F, is (FXC ISFI)I MY ACT, IV;

(ltlt:y at the lower rate i , lu he t):;eti in the nl:lntataCtlti-e of a ln-cpar:Itit)r1 e.r1bj rt to higher tai( of Chity the dilly (1-1 the pl-rl)_Iration So tirlnttfaetured shall l) c ollrct('d •)t ttiacle: leviah1e ,ill (1(:tr1 illin:tiion of (lie -.i)itit strcngtl ►

of the p.-+ ftaulti( . ;: )) An ar:c•ount o1 !"ecovcrecl alc(1;u(1 ill .1 reeo%orcd clleohoi vat shall he maintained i)y t,u.: nffi o iii ''hi r,;,t in i' rrl f.

(-i) i\t reverccl al,.•t^'It)i +1

r( l

at('(I

IIY Iht' lic'C11Se(' u,

ht, )Itilit In!

IIs" t11. :li be de:;Crnyed by l vi ^hi

;he

1)rt'r-l JIC 'Y ul O r oh 1Cer-lli-( 'hat'Le

(1n `:'li!;"li:.:,lUli of \ CIli('1C .tl)l}licatiotl.^Noirbr(It' (,f dilly

:;hall ICC

aUowcd ^olcreco','er(•d alcohol

so (le:: troveci. 3S. Wastage in nlartufar(ure.---( t; I rue Stale ^Governillctlt um v. (rui l !i:Wit'

CCI

tittle. fix tiv percetttagc

of w'i ► ,;iaoc..^u1^Illcprocluetio!I of a tlarticul;ir lrledi('iiia1 ()r fill Ici

prep;1r:ahnrl. Atiy

w:iti

(agu

tllilt ( (t'(:ds

th('

-tIt0VVCllflt I^"!:IiI Lind ^ir>lioi 1r"operiy

'1 k (,urltc(I ^Cur',il;ili he chitri;Cd with 1!ic togeliS r with 'IiCIC pr:nalty not exc'eediC g

the. dilly lcviill)le thereon as lilt Excise Cotn

nlis-:ioner may^deemfit. It ^tileiilcohol in strength of ^aprep „. b ^ull^i:S W rid by the Cliejuical Examiurr to

execed the highest allow.i 1( 1

111111 by more than 3 proof (legrees or to ))c below the

lowest allowable'

l::rt ; , it,,

issttc from the bonded

manitfactorv. shall bewithlleld. (.'J ^The licensees 1a. ^lybe allowed to adjust ^I

lⁱ⁽ule(1I oat SSt ^rCl1LtIi o^f^th::

I11e(Iit :i111Crltti o r

the illgi(:dlent.s ^o

:11('.1) a

h^atcil 0I l)repal 11tCil

11. a suitable' mann er with the previous appro

val of the

Excise C(luntissial(c ►

provided the n

rncess cmplO',•ed clcies ^lintinlp:alr tlic' tlicra) CCII v ^o ^f^to^iletpropeilICS of the

prep;.a-a;ton

in ^allyway. j3) A ;amble of flit pri>l,ar alias shali

be sent to the Che111icat Examiner 'Cr anal

y:i..s:ttti'r adjJSttug the spirit

or me (licaiueut3 01 other Iii: ietIiit, and issu^eof the adjusted botch ^'A'such preparation shall be allow ^edonly. wh

n the Chemical ExamfnCr'S rrlx)rt has Leek I mnd

to he satistat•to ►T. (1l

I'kI'.en a n

of iltOrt: ^iii.^t(I20

Ilr0(11 degrhes^over ti

re. Sri (.l

► decinred I'v the licensee of :am;

Balch of preparation i5 100lin(1 1_rr ^tfl" Chet I!i''ial 1;x'iIiIInel-, the i t v - Slrva1' it asec rt^litled by

i tl:

!1 1 Exaniinel', sh;r'l he entered in tl1 l-,,iieh

dceolul) in Form P. C,. 3 . and

t.ile reason for t his :Ater:

i,il n shill

I)r hri.ety C1Oted iii the rainih%

cwhirm, mull the exC ess duty On, frolic the W- rap oran',' rll comity ISSUed ham the batch on pitymenl of Such

duty to the cn del ^Ofthe Ctnitral GoverncCF•r(t

(lit the case of W ^horlterritoriesl

or the

State c:+oveEnnlellt prior to the

iccc ipt of the Chemical Examiner's report. shall he re:lli rci by ^Weoffic::r-

iii-charge with the previous ,altetiorl of the

F,.< ( L;v Commissioner

(5) No reft ►

ud or abatenierlt of execs. duty shall be allowed on any quantily of a batch of preparatiorl issued on payment ofstu:h (holy and prior to the receipt of the Chemical Exaiiliner"; report. if the strength is follrl(1 to be lower than that rlee'.larr'd by the iic enscr

Conn nun t

1L`ra'(Se'. (..O'1111115ti1(Y.a'1' is ^'.iopow:ir i t'^,111pt)^C pCill(l'v !I(,! cxt'.eedititj the dot'' lct•iable. „r1 ill" wastage that exc'(•e(I' th, ;olI, rlhic li(11it.

It Ic(•I1lission of duty in caw of it.)'rl dui' to accident - -In ('ase of =Any ac- cidental loss of alcohol in a bonded :n a ttla('t_(.n_v, othe(zt;isr' than by (heft, the Aker in-c.hai'ge shall instittCC lreeess:irv enquiries withnt;t dcla'; to i(SC('rialll the cause of sue h I'`ss If r,ueh Cuss IS found to be OeNond tie e(,ntrol Of the licensee ills duty on the :lleuli01 s0 lost shall be rt•initled Will:

1E1,x Riii 1 a3

SCOPE OF CJUi l S 31 of a

a ^Sr.ⁱ⁽ⁱpreval^oIthe Excise Conunissiouer or^urayExercise

Office^subo

rdinate

'thy. ^t^o.the E,^:c.ise

Commissioner specially empowered by him in this behalf. -It?. Issue from a bonded Ulan iifaclorv .---(i) of ;ilcolioh

e prepara- tions and preparations cotllaiiiir : g opium. I ndian hcl ► ip of other narcotic drtt 4s a, id narcotics st=all be nlatle from a bonded mailulactoiy oil payment that i of rduly.'i•he licensee slutll present before the officer^-

iii-charge an applica- sioit

I ion iti From A. R.-2 signed by him or by his authorized representative. The

trefl

ottu'er^-iii-chnlrge^;hall, after checking the entries and realizing the duty

payable.

allow the required quantities to be removed after issuing a permit:

lime

Provide-cl that issues to another bonded warchcuse shall be made alai

tvldhoiit payment of duly under proper security governed liv the rules in

('l:apt.er^ V11 anti Vill. unit

the r ^('i if 1 1if' li,'eiisce is also rlr; account ^-

hcllcirr as provided for in rule 9.

ocis e

duty

Ire tarts on alcohol preparations and preprratioriS containing opium,

m is

!;lrli,iu iu^:'utp i+r other narcotic chugs and narcotics to be issued from a

1 by

bond.,." ntanlilalciory shall he debited in the acco1 ni -current before the

SSUc

prep;,; t.ion ;^.ire removed from the flooded premises.

41. The licensee to maintain proper accounts , etc..--(1) The licensee shall

rthc:

maii:tai l^,..'counts in proper forms and register -:; as prescribed in the

able

Appendix it., hc^.;e rules.

ided

(2) T}te ct ,-1see shall deliver to the officer iu-charge, by the hth of each rties.

month. a reh.rn of transactions of busiricss in respect of tart-, preceding month in Perot R.T.- 1.

iner

42. Size of establishment ---It shall he open to the Excise romntissioner its to determine the size of the supervisory staff in consultation with the

onlc liccie-ee.

ly.

Comntcn t

ngtl The rule ve:-.ts the discretionary power upon the Excise Crnninis sioner to thy

determine the

size of

t^hestaff liar supervision

ill cons^ultation with

the licenses. ic.tl 43. Accounts.-The officer-in-charge shall maintain accounts in the the

prescribed form and shall take steps to ensure that the licensee also

and

nrainitains accounts. Separate a,•colint shall he written tip (laity by the

atcll

officer in-charge and the licensee or by any person authorized by him and the

shall b'' compared and reconciled before the manufactory is closed at the (the

end of! he day's transactions.

with V. Collection of duty.---The officer ^-

in-charge shall be responsible for correct collection

of duty and penalty , if any. at the prescribed rate before am,• am ' nv.edicina': or toilet. prep.craiion containing alcohol are allowed to he tnor reniot'ed front the premises except in the case of exports or removal under to bond or under such conditions ^o

s may be permitted

by the Excise Commis-

sioner.

45. Scope of duties .--' I'ltc officer^-iii-charge shall exercise such super- ,duiv vision as

is required to erisare that alcohol issued for a certain preparation added to the materials Which go to make that preparation and that no ac- pclrtioln of such alcohol i:; diverted to the other purposes. heft-, (2 ) Agents. clerks, compounders and other person , who have been duly )' to authorized in this behalf by thv licensee, and a

pproved by the officer-in- lthe charge , may enter into

and curry oul their work in connection with the with nianufacturr during the working hours of the Inariufac

:tc-,ry.

ItULE 49

32 MEDICINAL AND TOILET ('REPARATIONS RULE 46

(EXCISE DUTIES) ACT, 1955

(3) Any person duly authorized in this behalf by the licensee may sign all applications and indents for the issue of rectified spirit or finished preparations.

(4) Excise Officer specially empowered in this behalf by the Excise Commissioner, shall inspect the manufactory in accordance with the instructions prescribed herein and shall submit the notes of their inspec- tion to the officer specified by the Excise Commissioner. They shall also be responsible for the correct maintenance of accounts and collection of duty by the office-in-charge.

Comment

This rule empowers the person authorized by the licensee to sign all applica- tions and indents for the issue of rectified spirit or finished preparations.

SECTION B

Manufacture outside bond of medicinal and toilet preparations containing ^ofll alcohol, opium

, Indian hemp and other narcotic drugs and narcotics

46. Opening and closing hours

.-The work of manufacture and sale in

to the non-bonded :manufactory shall be conducted between the hours of sunrise and sunset and on such days and hours as may be fixed by the Excise Commissioner.

The premises shall remain closed from the hours of sunset to sunrise each day.

Comment

The rule requires the premises of the non-bonded manufactory to keep closed

for the time between sunset and sunrise each day.

47. Building arrangements

.-Arrangement of the building shall be as tinder: ^pow

(i) The portion of the non-bonded manufactory used as "labora- Dut e tory" shall be separated from that used for other purpose. nee,,

(ii) The windows of the "spirit store". "laboratory" and "finished ^am store" shall be fitted with malleable iron bars not less than 19

of F I nun. in thickness. set not more than 102 mm. apart and fixed ^Mar in the brick-work to a depth of at least 51 mm. at each end. ^G.S. On the inside of each window there shall be securely fastened to the bars stout wire-netting the aperture of which shall not per exceed 25 mm. in diameter. ualo c

(iii) There shall be only one entrance to the non-bonded manu- factory and one door each to the "laboratory". "spirit"," store".

and "finished store".

(iv) All pipes from sinks and wash-basins inside the manufactory premises shall discharge into closed drains forming part of the general drainage system of the premises.

(v) All electric and gas connections with the licensed premises shall be so fixed as to admit of the supply of electricity or gas being cut off and the regulators or switches being securely locked out at the end of day's work.

(vi) There shall be separate "spirit store" for the rectified spirit

wa e 1 [purchased at the duty of Rs. 10 and Rs. 20 and Rs. 80 per

lice litre.)

lice

I . Subs. for words and figures

"purchased at the duty of Rs. 6.60 and Rs ^.

13.20 and Rs.

52.80 per litre" by Notif. No. 1/89-Opium. dated 1st March, 1989 (w.e.f. 1st March, 1989)

RULE: 49 INDENT FOR RITCTIFII D SP IRIT-Dory PAIn

IULE 46

(toil) There shall be separate finished stores for medicinal and toilet sign preparations falling under each item of the Schedule to the ushcd Act.

(viii) All alterations in anangelne.ili of building and plants shall be Excise made only with the previous sanction of the Excise Cornmis- h the stoner

ispec- (ix) The State Government may relax all or any of the provisions iso be of Cls. ( Q to (viii,' in the case of small manufacturers whose iduty annual consumption of alcohol does not exceed 500 litres and aao In the case of• thf)se who prepare medicinal preparation pplica for dispensing to their patients only and not for sale. Comment

111c 1 ufe requires the medicinal and toilet prepar..',.)cs falling under each item

ing of the Schedule of the Act to be kept in separate tinishcrl stores.

I 48 Rece p ho I le . s p -(eirm)a nT en th 11 e5 1 tie s for t h e storage of alcohol lalc in

and finished preparations containing alcohol in the non-horded manlifac-

urs ^cal

Lill V '5112111 •lt• t' ;It l Vf ^'^r1ⁿ

1.••1-11.

by ^tli anise

NOTIFICATION

dosed THE MEDICINAL AND TOILET PREPARATIONS

(EXCISE DUTIES) RULES, 1956

be as G.S.R. No. 159 (E), dated 27th February, 20101 .-In exercise of the powers conferred by Rule 8 of the Medicinal and Toilet Preparations (Excise

abora - Duties) Rules, 1956, the Central Government, on being satisfied that it is

ose. necessary in the public interest so to do, hereby makes the following rushed amendment in the notification of the Government of India in the Ministry

ban 19

of Finance (Department of Revenue), No. 2/2003-M & TP, dated the 1st d fixed March, 2003, published in the Gazette of India, Extraordinary, vide number bend. G.S.R. 159 (E), dated 1st March, 2003, namely:-

stencil In the said notification, in the Table, in Col. (4), for the entry "Sixteen all not per cent. ad valoreni', wherever it occurs, the entry "Ten per cent. ad valorem" shall be substituted.

manu -

Store "

factory

part of

1. Published in the Gazette of!ndia, Extraordinary P1. II, Sec. 3 sub- section U), dated 27th February,

tmises

2010.

or gas tcurely ⁽ⁱ⁾ ..^ w me manufactory to the distiller or spirit. warehouse- I spirit

keeper, the duplicate to :It(- of icer-in-charge of the distillery or spirit 80 per

warehouse through the proper officer and the triplicate retained by the licensee as office copy. The cost of such rectified spirit shall be paid by the licensee of the manufactory to the distiller or spirit warehouse-keeper. The ,and Rs.

41989).

MILE 50l 11I:1 I'.\R:1Tic1N5' 1. ANP I UILFA l,t r1117t)1CIN IlESt Mi T, ltl;;tiY 11:\CItiF Pt

able ()it the spirit indcntc(1 for into :l' creclit Ilse duty per-" shatlllicensee enclose the cllnfarl and Governllicnlthe eollectint ( ofill-v trcasrrlrnt'llt Gove ill token c,f stu•h p;t^i i ill. to the duplicate copy of the itulent The treasury

in-char c ^,t.the- officer shill send an advice of sttch payment to the. officer

a or spirit The olficc r in charge of the distill(. housee (I i tillel^r or spirit war hiltlscii that the correct alltlatitlt Ut ditty Ixd' ll';ll't'hOtltit alter sill is!Villl is evidenced by the cltalurr cilc•losed by tic' licensee and Ihe-

. been paid IreaSuly of fiver. 'shall order life'' advice of such pavilletlt received, from tilt pirit shall he I)rouglit fro,'ts issue of I(•('tifted spirit required. 'I'hc rectified Ilse distill(' or spiel( warehouse to the nl:_tnuiactoly c ovel'ed by a prrlt,11

lsc. All such. charge of the distillery or spirit warchot- 'it(' officer inissued by ', ; iril -,oIIie rcc•tified S1' with respective iruleuts.:; hall be filed aloft., per'ltlits aIciV tr^t0slcrl (d: the non-bolldcd nlanufaetoly sh,111 be irn:,tc(lim brought iui then and dies: in) iilcli illi I! StOl'C arld IIIC n(,'CCSSful' aC'('nnotS v' to the',pll G-2. Accounts (if' all transactions in respect o!. III(- ret;i';ter in forth R anti Ins. 800

re(.ItIicd spirit tlI)LII- CI tased paying the (luiv of Rs. 10:and ks 2 d scparat(ily.• mamiairu., shall be per litre I'rnrn •tvilicli.•. (2) \Vllcre the mantilaciory as w(•Il as the wau'ehotlsc ivit is to he obtaiite(I are located within the s-trite' Slate. die

^m rectified AV IilcI ) i'( 11011 ;e to. licensee tl,.l\' authorize the owner of the distillery 0I- V'i

a duly on his behalf before the issue of rectified spirit t.)rt t n iia lciu^atiutil pay 111 .: 'll; i tse s'a' " or warehou- the owner of the distiiiet t'rltloerlt or in shell' a G(tveriltilellt il'c•asl.try to the cre(iit of t it(' collectillg t 1oc 11111111(1 •e May be prescribed by the Excise Caiunmi',siuiler.

s,5P. Cadent for opium, Indian hemp and other narcotic drugs and narcotic mall( !o beshall c•r;it1Wfor • lildi nt. - e and issue for manufactureg their ,fora

Faetory• (;hilrif,ur.iumOp Goverlttnclitthe or to;

1 ;ul^Ucirt' l ;tt'i the rte:- roholiSe or place of storage approved h^- the Stale GovernmentI or to the vv; tigs and other- chnarentic f 1) 1. The supply of lri(tian hemp,Form h

ou ;(' or m Government ware Iht- nearest narcotics shall be indented for iron)

u. 'Che; lt in the saute fori pproved by the Stale Governrrlca place of storage , shill ,rlppl\ 01 ophlill. lildiall hemp artd othct narenlic drugs and narcotics pert:tit ;I-- proscribw(I ill rufc 49. Oil their rt ceipt ill the' lie itt;UIc i,ntlc t cotrnted fi,r ;:: the• 11011 bculcled ulu1i1lacto; 1i+cy shall Lc veriftc•.cl anci ;.IC e ht tt p and other n,ucuUc (Iru = iwl, futu r plui)

ltr-C•i;lslcr ill ^:'lil RR.(' 2 i li u;ltt'1V in' be stored sc'tii of (titi\' shall 'larco!it ti oltiained by t}u' lti'etlscc niiicotic drugs and; lt, ,'tdiall iieuip odic; Eveiy Iitnc opiu. the spirit :;I ore sue It issues shall'. of the lahorator-tor-t, - st>iriiv rt' issued from tia uarc•oti( , S t,'i in "oil R.G 2.a inlecI for in tilt' retfiiit• aeeo,

11)'11w lllikw.it:iclou t' nut sell of. - 51. I:cs.rictiutI on r?).uuifacturc crsorl., Ir:ulster the r-ctified spirit ohtalncd by ltilit to any other i l prepat-atiotls, cOntainiul!' alcoh . which art' ca (2) Medlciu I apab e.ofitem

being ccnlsunied as ordinary alcoholic 1 everages 1 >,

(ii) (c) ut lie Schedule io the Act shall nw he lnantifactured from rectified piriIL o1) which only the ditty of ' iNs. 101 per London Proof litre has been

•;

itlltri,irt.d duly froth rectified spirit' bt' rnut prep : paid and sticl ondor, I'r'ce>I litre has been paid and the. Rs. 201 per i' ( on which it duty of i spirit e,btaitled after payment of the ^iIoresaid ditty of Rs. 3.85 paise, reetific

to' utti d for separ:tidn Sh;lll he o

3.20 andIMYlot. March, t,(il l )tip ctf 1ill lea 11arc o.tIt/uqt--o 'ii:tn ,LittN I, vKota.(' I zst^;2 8(1 j•rrtlllrr 1!r8tl.l t,,letl 1st hl:,o'h, 1089. , o I /W)--oj„u:nRs. 6.60" by Nnti; . N"( 1s & tigurt•sfor w'- t .e 1 ist M;tri tt. 1989).:

ti ,uie "Rs 13.217 In i1)1(l.\ ;,nl tat w•n•tl',

45

RULE 53 SAMPI FS TO I0L TAKEN BY F1IL EXCISE OFFICER 35

AT ILAST ONCE A MONTH FOR ANAI.YSr'

(2-A) Medic

inal preparations containitlg ;i(t (

llcing -onsulut • ct as hot which are capable of(lydirlah/

alc•oholie beverages talliti No. I (ii)

(b) or uudcr[ either itemscot No. 2 (miil ()1' ill(-

Schedule to ^tlrrnidachlrccl from rectified -piiit Ow Act

shall not he 1Rs. ^(:II201

which only theper^duly ^of

iRs.London Proof 'Litre has

101 orbeelr

paid be livnIIIacture ^and

sIlch

pred parationsonly from rectilit shall:

per 1.1

d spirt ors which

duty1ndurl^ofP rout' Litre has beer IRs. 801 poⁱ ^sei

aid pln IYlent of and the rectified spirit obtained afterf Ile

af oresaid duty

0

1'

' I'Rs.

80J sh a

ll he accounted

for separately. i3) In no case shall the quantity of rectified spirit in the possession of the mantif- ictiorer exceed the limit fixed by the licensing authority. Comment

This rule impose s:

hY Ow iiiarit! Ictint • the restriction oil lhr sale and transfer of the rectified spiriti tit ally other person.

52. ,Manufacture, storage and sale to he carried on only in the licensed premises of the non - bonded manufactory . (

1) The nr.

of all preparalicnls tnufactore and storage::

hall he carried (:11 in tits licensed t,rernises only.

(2) f-':t(•I; prc'tiaration m;uiul,+rti re cl sitaii be registered and shall bear a distinctive serial number ,

which shall he known as its bate)i number in the register in Form R .

G.-3. This register .

hall also show the receipt and disl os;il utall reel ificd spirit ohiunr .

Indian hemp and other narcotic drugs ,and narcotics drawls from the spirit store and the quantity of finished prelr.lr;uitul tuanilfaciurect thercfaouc.

131 illl finished prePanatif)I Is stunt he trarlsfcrrc .

to tilt- •'linishc(i store d from the^'

laboratory .''

and shall be so arranged Ill;ii the checking of stock of ever h;,tch of pn"paration from the accounts re.Cisler in Form R tacililat,•tl. ^.

G.-4 is

(4) l tar. i:: d pretraralions ntadr- fioni rectified spirit obtained at differ- ent ra:e ^.

of •!uiy s h

all he kept separa

tely in the finished :tore. t5; Fverv pre!laration stored in hulk shall be nlcascu

•tes5t 1 ' ed into the storage'o the nearest Iliad out11•c by the nui;rufat•turcr and sealed. (ca) \Vlren :illy cf the contents oto vessel ,

in which the preparations are stored Ili bulk are rcnlovecl ,

the rnnnutactrrr,r slu.cll cuter col the stock c;fret ;itIat•he(I thc :

retco the quaintiiv taken out and the manner of disposal with his signatitre and date-.

Continent 'fln'i !,I:nl1 i,e `c [,ar^:Ic

ai diffei - c:tt r,:lc•` ofcluty. hl It,- iit d Stoics for kcr[;in^ I lie rectified spirit obtained

53. Samples to be taken by the Excise ofticer at least once a month for analysis. ---(f) The Excise O

fficer, in whose jurisdiction the llnalnufactory is situated .

si!;rll, without previous notice to the nianifactilrt`r. take samples of not Icss tli;ill 13 l;cr cent and not inure than 15 per cent exceptiou:ii ( ^(•save inirc lillistances )

of the total ntmlher of the medicinal and toilet prepar •

of

ltions eonitainirlg alcohol from the finished stocks at least once everymonth and lorw ;

u d them to the Chemical Examiner for analysis and report td

whether the ;rlcoholir cunients thereof tally with file percentage of alcohol en

shown can the labels affixed to the bottles,

tit

(ii) 11' I ire pi ool' st rengt l i reported by (lie Chemical Examiner is more

he that i 3 per cent proof spirit than the strength declared by the ae

nl.ululaci^.

an'cr oil the labels pasted on such botllrs. the nlanufac- turcr is liable to a penalty at the rate of 10 times the difference in duty in the quantity so rn;trltrfactured but not exceeding Rs. 2.000.

1. Suhs f., word F+ li , gurc•s If:: i;.no' 1,; ;v •i;;- No I/SS)- ( ol;lum. dated Isi March. 19149w.e t. Ist Maid , .

00130).

2. Subs .

li,r worsts & lig ices '

Rs

13.20 "

by ibid.

3. Subs for words &

lit ores " Rs.

52

.

8 0' ht' ibid.

MEDICINAL AND

rO1LL• r I'RLl'ARAT(c)NS

RULL 54

3(

(EXCISE DUTIES) ACT, 1955

(iii) If ^su^chdifferences

are ¶ tclid ¹⁰ ecevr Ii cquently, the

Excise Commissioner may ord: ^r^t1mF

Ctl,lCe llatioit of the licence held by die manufacturer. (il') Samples of finished products lnay also be taken at aaly time by the Excise ColnnhiSSioner, and sueli other Excise' Offic'_r author- ized'by the Excise Conuuissioncr ill this behalf.

(u) All such samples shall be taken by the officer perSonaliv and in the presence of the nlanufaleturer or his authorized agent. .-- (0 A sample shall be of

54. Procedure to be followed in taking samples

227 till. or such quantity as may be fixed by the Excise Coll unisSiorlet..

(ii) Every sample shall be taken in duplicate.

(iii) The cork of every bottle ill which sample is kept shall be lixed with the officers personal sea or the official seal and the name of the preparations and batch number shall he stated on label axed to each such bottle.

NO The label of the bottle shall be signed by the officer taking the 'atllplc.

(v) The manufacturer, if he so desires, shall be allowed to affix his own seal and sign the labels.

(N) The duplicate samples shall be kept securely under lock and key in an almirah (to be provided by the manufacturer) until the result. of the analysis has been reported. save in the case In which the Chemical Examiner has asked for another sample either to replace the previous sample despatched to him or to repeat the analysis. Duplicate samples, to which no further reference is needed, shall be promptly returned to the manufacturer.

(vii) Time samples to be sent ii )r examination shall be carefully placed in a case and securely fastened with tape or wire to he supplied by the manufacturer and shall be scaled by the officer taking the samples, with the personal seal or the official seal, and despatched without delay, at the expense of the manufacturer, to the Chemical Examiner.

(viii)A letter advising the despatch of the sample shall be sent to the Clivinical Examiner in duplicate. The letter shall contain besides other information

a facsimile of the seal used. The Chemical

Examiner shall

acknowled e the receipt of the sample in the duplicate copy to the

despatching officer.

compensation to manufacturer of samples taken for analysis.-The

55. No manufacturer shall not he entitled to any compensation for the samples taken for the purpose of analysis under these nlles.

50. Correct and up-to-date accounts in prescribed printed registers to be

.--(i) The manufacturer shall maintain up-to-date. correct and

maintained

proper accounts in the relevant register and deliver to the proper oftic•er. by the 5th of each month, a monthly return of transactions of business. (it) The manufacturer shall also furni

sh such staternetits as may be required by the Excise Commissioner or by any officer empowered by hint in this

behalf.

(iii) All the account registers shall be obtained by the manufacturer at his cost from the respective Taluq office or Excise Office or such other office authorized to sell such registers.

47

ULE 54 RULE 59 ALLOPArHtC PREPARATIONS 3•- cxcis 57. Employees.--(i)'I he uruurulacturer shall furnish to the Excise Com- ield by missioner and tire proper officer a list containing the names of the manager or assistant rnanar er employed by him and of all other employees whose fie by dirties require them to another non-bonded manufactory. wthoi - (ii) lie shall promptly inform t]le Excise ('omrrrissioner and the proper officer of any changes which he may choose to snake in the list and hi fitful time to time.

(iii) No pe rson othe r than the person

whose name is contained in the

I be of ^list ^sha^{ll e}nter the

manufactory without the the special permission of cer,

proper officer

58. Inspection

.--(1) The non-boridc(I nraorulactory shall at all Niwith

reasonable tithes be open to

inspection by the Excise

tof the

other ExciseOtficei having

Comiirissicnrer and jurisdiction over the area in which the

toly is situated. manufac- Wed 1o

(2) The

proper officer shall inspect . the non- icast once every month. bonded rnanufactory at

mg the (:3) Tile State

Government may authorize any officer

land revenue of the prohibition,. medical fix his and public he alth deparbonrlecf rrrantif"acturv tment to inspect the rion-

rid key SECTION C !result Classification of ; ► i

iedicin,il arid Toilet Preparations Containing Alcohol replace tIS9. AlIol:athic preparations.-Alfoparthie preparations are nredicittal lalysi,>. preparations made according to the modern system of medicines aucl all d, sh,1„

under either of Inc following two categories, namely:

(al Official allopathic prep arations that is to say. those tions w prepara- place: l

hich are ruaele

in accordance with the formulae given

applied

in the latest editions of the

following pharmacopoeias and

Ong the

official compendia

of drugs st iatclied ly:--. andards of formularies, name-

:emit ;d (i) Indian Pharmacopoeia;

(ii) official pharmacopoeia of any other country to which ito the the drug claims to comply;

besides (iii) in the case of the preparation;; for which the formulae

bemica l are not included in the latest edition of the official in (lie pharmacopoeia of any cor.intry. such preparations as may be included in the latest editions of the official s-Th(- compendia of drug standards or formularies, namely,

samples

the British f'harniaceutical Codex or the National For- nu.rlary of' the United States, the British Veterinary

is to be

Codex, the National Formulary of Indian, (lie Dental

CCt mid

Formularyy of U.S.A. to which the preparation claims to comply:

leer, l-v

ss.

Provided that where the forurularies are not specified either in the

ma}-

latest edition of the Indian Pharmacopoeia or the officia l pharmacopoeia

lower C d of any country or the official compendia of• drug standards of thefor n

►ularics specified above. but are specified in the edition imillediately

taCturer

preceding the latest edition of the said pharmacopoeia or official cam- or such

penclia, as the case may he. the preparations matte in accordance with

1. Subs. by G.S.R. 1030, dated 7th N:wcmber. 1986 (w.e.t. 291h November, 1986).

48

11 F.Ti I t'AH"O R)NSNil I)I('IrAe AN 010 UFx( ISt.I) iIFSIACi',1`1`S

the formula spciilied In stlrhi !n inudhately urece(ting edition cA* the nrpeiidiz+..hall be considered to be) relevant pharnlacopoeiti or -)ff;ci.t c atio.;rprcpu- thr o'ihcial allopathic Say. pnpata, s t ►ratic,nc; (that. c prer^.+! (l,j notx-uilicial allopalIi

madei,l{°l),ira ions) iiopathirahe eilict.al lions other than r-rniligcont(,'!i;d '-diculcof ;11 systemern dmo to theg accordin or. the lal)CL) displayedformulae to the tu'paraiio),::mcdicmai c,rnr,•.^trctt,david Restricr•d

;aidic'. ►e uekAA list1!. )reparations -({ t ofs l li tece idhU. Nlainteilancc of res te of beinsg misused as OrdILOWas capct) preparations which are considered hereinafter referred to as restriet(•c'. Prai, r,lcoholic beeverage 't,;+tt<,dtnrrs itiou; mein:u 1 prcpa. }iivca in the Schedule. All other nudicir;a rt';iderrd to be not capable,. 197. steal! he to trots) .t dart- prior to 1st April of being u isirsed as ordirtaty alcohol bevera{;cs (hereinafter rclen-ccd as

. linrestii fed prep:aratiuresI f hi the unrestricted i.:lte'tic.)ry is

(2) it. however. a ptcuatatioll I 6 Central. din widely used as of t i:oulul to he a ter efit or SILO r1o1i^n rnt!irl( rmiy. on the request of a State er tor the mCentral Government G`i. Thee omn)itlcc n-ferred lo i,c milC the ;At am idiit as it preparationthe Goret_t e, (.!t- ►COlita! id:,a by the o advisedi! s shall,rrstr+.cicd preparation and the itch or :Mill-item fir both iii the Schedule to

the :: aid and the'rcupott incltcde, the act under which the pr, il,:r rtion falls edul .h preparation in the Sc

n other than official allopathic l;reoaration;) i;;) Medicinal prcparafi and subsequent to 1 sten

which ate [,I:nmulactured in India for first tunec feted preparation; finless declo eato be uest. shall he presumedApril. 051 .

on the advice of tile; Stcutda,_,. to the contrary by Central Goverrurvilt Any manufacturer, init-riding I) produce a new alcohol prepara

. tittee ►(2ouu shall subialii two samples,, re},arati;;raliopat.hic {) tion ,)ther than an otticial the, Soo! Government. The State) of such preparaiioti with the rceripi tc such r(: ,etc ,t with receipt to the Central Govern-

shall forward Gov ernlnent :a11 refer the ituitter to the ►nt si. the Cent C,9%-('Ili w

itment for it decision y the advice te•nc1(red b.cor(i lnCc with loci it, :ac; Standing Uonimittec ld the item. ujuld be placedJ he prep:k: ation -I declare iii" eater ovy in which 1 or both in the Schedule to the Art under which the preparation

- of sub lteal verlunelit shall be communicated to allCw tails. The decision of the Central ricted In case the preparation is rleclared to l e a rest

.

1dotesState Governments preparation it shall be inciuded in I he Scilc'dule of restricted pre}

hallpreparation it stcstr1Cted nu an and if the preparation is declared to be }-,reparation,.included in the schedule on mirestricted 1t,ii( aced wit innbe 1t ommittee shall be roIurg C The advice of ilt(• Standin rom the elate of; a reasonable time and in no case cater ttait si;: trcnit.hs )nlission of sample to the Conunitu c- ►sri

)

ilcI10MOCe;L7t Ameri('an. British zend gemiel r That -. -- 61. Mode of manufacture s that are in vogue at presciit in the aariocis States, shalt be

a niacopoei alueopatlitc prtparattOr In,; recognized as standard pharmacopoc,ta or for lm overvmxC It,

the purpose of these rules until s,rch time as file Central

1

evolves its own pharmacopoeia. *1 J * Y * Y

62,

RULL 67 LEVY OF U)LTYON

:1YUItVFI) I'REPAIZATIONS MADE BY .19 RULE( tt !)!STILLA DON U!:-

r0 WHICH A1.COI1OI.

IS ADDEDATANYSTA(FOFMA ?SIFA

('TI'RE

!'r•eparatior; With nnrcatir i;,trr'd!cnts of (I;e 63. Preparations cuntaininj opium,

Indian hemp and other narcotic drugs

dto be and narcotics.----The rules in respect of alcoholic medicinal and toilet lirci.,aratio3cs shall, as fir as may be. apply to preparations containing tpata opiuan, Indian lienip, and other narcotic drugs arid narcotics. made Ayuruc'dic Preparations

armil:t; 64. Types of preparations, -Asavas and Aristas are the principal types of Aytuti'c: ^1)c preparations in which alcoholic contents is self-generated and riot added to si,ch.

cis. Pharmacopoeia for Ayurvedi( preparations.--Until a standard Ayur- dic*c::a; vedic phd-irmacopveia has been e%olyed by the Central Government, the aiinary pharlri.tcor)of-iiis that. are, in the vaciou•i States shall he recognized as

ons' is stando.rd t1}ntrvedic pharirr:,copocias. icture(I 60. Classification of preparation

containing self-generated alcohol for pur-

ap«i`i•e poses of levy or dut) -.----No duty shall be levied on Ayurvedic preparations situ corrlaialing sell-generated alcohol in which the alcoholic content does not exceed 2 per cent proof spirit. Where the percentage of proof spirit is in gory is excess of 2 per cent duty will be leviable under item 2 (ii) or 2 (I) of the aintent Schedule to the Act according as the preparations are capable of being after to consumed as ordinary alcoholic beverage or not:

nnlent Prov!ded that Avu.vedcc practitioner registered under any law for the m as it time becru in force in any State where there is no such registration of Jule to Ayu.-v; div practitioners, such practitioners, as are proved to satisfaction of he raid tine Excise Coinnlissioner to he of mood standing, shall be allowed to inanuf::rcttrrt° and dispense Ayurvedic preparations, excepting those rations prepared by distillation or by addition of alcohol as such during the process Ito 1st of manufacture or to the finished product, free of duty subject to the ft a:c :! followiri,g conditions:

iandii (a) Practitioners shall take out licence on payment of ice of Re. 1 repai -c in the manner hereinafter stated;

ramp1cs

(bi such r

preparations shall

be used only for the patients of the Stale practitioners and shall not be for sale to the general public; tto

the (c) the practitioner

shall allow drawing of samples by Excise Ij by ^itOfficer^to

ensure that the preparations contain only seff- theitem generated alcohol; and

raration ((t) daily account shall be maintained of all the preparations ed to all

rnanuf*Petitred and dik-.pemwd hiving particulars of names and stricted wldresses of

the patien s of the practitioners. rations t,^.:_c•e y of duty on.Ayurvedic preparations made by

distillation orto which

tit shrill alcohol is added at any stage of manufacture.-- -For purpose of duty Ayurvedic prepare ticis, made by distillation or to which alcohol is added at any stage laitllirc of manufacture. shall be treated as alcoholic preparations capable of being ;date of used as ordinary alcoholic beverages.

Comment

Applicabiliiv --The presumption i_tr,der fhe rule, how.cver, will apply only when the prcparauun Ili question Is an Ayurvedic preparation, and unless this Is ph;,T established. the presumption under rule 67 or !')r the matter of that, the applicatirin shale E,r of the higher duty order The Item 1 nt thca Schedule of the Act, cunnol he made. 3ti r, 6 7 - A .1 *

er::•,.tt

1- Abhu !'atti Roy v. Excise Coinrnissloner, Wcs,t lierigA, A.T.R. IW70 Cal. 161 at pp 1ii1-jP'L.

50

MEDICINAL AND TO I LET PREPARATIONS RULE68

40

(EXCISE DUTIES) ACT,1955

Standing Committee

68. Standing Committee and its functions

.-(1) I[The Standing Commit- tee referred to in rule 60 shall consist of the following as its members: ]

(i) The Drugs Controller of the Government of India;

(ii) the Chief Chemist, Central Revenues Control Laboratory;

(iii) one pharmacologist to be nominated by the Central Govern- ment;

(iv) the Adviser in Indigenous systems of Medicine, Ministry of Health, Family Planning and Urban Development:

2[Provided that the Drugs Controller, the Chief Chemist or the Adviser may, for realons to be recorded by him in writing, depute the Deputy Drugs Controller, [Deputy Chief Chemist] the Deputy Adviser in Indigenous System of Medicines, as the case may be, to attend any meeting of the Committee on his behalf.]

The Committee shall advise the Central Government on all matters connected with the technical aspects of the administration of the Act and their rules and, in particular, on the question whether-

(u) tao particular preparation is entitled to bebe treated, aPa genuine medicinal ortto let preparation for the purposes of the Act;

(ii) and if so, whether it should be treated, or continue to be treated, as a restricted or an unrestricted preparation.

(2) The Committee may tender such advice, on the motion of the Central Government and may make such investigation as it or the Central Government considers necessary, and the Central Government may take. on such advice, such decision as that Government thinks fit.

(3) For the purpose of such investigation, four samples of 227 ml. each or such other quantity of the preparation as may be considered necessary shall be taken.

4[(4) The Standing Committee shall before declaring under sub-rule (2) of rule 60 a preparation as a restricted preparation. grant, if the person concerned so desires, an opportunity of being heard in the matter.

(5) Where a member of the Standing Committee is unable for any reason to, attend the meeting of that committee, he may nominate an officer subordinate to him attend the meeting on his behalf.]

CHAPTER V

Warehousing

69. Establishment of bonded

warehouses.-The manufacturers or dealers in dutiable bonded India. No duty paid goods and no goods other than dutiable goods shall be deposited in such bonded warehouses.

70. Licensing of warehouses

.--The Excise Commissioner shall license a private warehouse for the storage of dutiable goods on which duty has not been paid and may direct in what manner and on what terms such goods shall be stored and how and in what manner such warehouse shall be secured by locks or fastenings.

1. Subs. by G.S.R. 604. dated the 27th April. 1978.

2. his. by G.S.R. 530 (E), dated the 5th September, 1979.

3. Ins. by G.S.R. 198, dated 7th February, 1980.

4. Ins. by G.S.R. 604, dated the 27th April. 1978.

51

ULE68 RULE 74 GOODS NOTTO BETAKEN OUTOF WAREHOUSE EXCEPT 41

AS PROVIDED BY THESE RULES

71. Licensee to enter into a bond. The Excise Commissioner shall re- quire the licensee to furnish a bond in Form B-2 with such surety or M^l^it-sufficient security, in such amount and under such conditions, as the Excise Commissioner approves binding the licensee to pay duty on the goods deposited therein and for the due and safe removal of such goods to another warehouse and for the due observance of the terms, conditions and requirements of the Act, these rules and any other rule made hereunder in respect of the same:

shy of Provided that on the revocation of any licence by the Excise Commis- sioner all such goods warehoused therein shall be removed as the Excise dviser Commissioner directs and no abatement of duty or allowance shall be made Drugs in respect of any such goods for deficiency of quantity, strength or quality pnous after due notice of such revocation has been given to the licensee:

of the Provided further that in the event of death, insolvency or insufficiency of the surety, the Excise Commissioner may, in his discretion, demand a

ratters

fresh bond; and may, if the bond is with security, demand at any time he rt and considers it fit to do so, additional security. Comment

ntinue

It Is well settled rule of interpretation that where two provisions operate on Ion for

one field, both have to be allowed to have their play: unless such operation would result in patent inconsistency or absurdity.

i to be

72. Receipt of goods at warehouse.-All goods brought for warehousing shall be produced to the officer-in-charge of the warehouse, if any, or the

I

proper officer, together with the relative transport and shall be weighed, ,of the

Central

gauged and proved, wherever necessary, in his presence and assessed to ry take,

duty prior to entry into the warehouse and the quantity and description of the goods, the marks and numbers of the packages, the number and date of the permit and the amount of duty leviable thereon shall be noted in the it each

tessary warehouse register in Form R. G-5. All goods received into the warehouse shall be kept separate from other goods until the receipt account has been

rule (2)

taken by the officer-in-charge or the proper officer, as the case may be.

!person

73. Owner's power to deal with warehoused

goods .-With the sanction of the officer-in-charge or the proper officer, as the case may be, and in for any

accordance with such instructions as the Excise Commissioner may, from n officer

time to time, issue in writing in this behalf, any owner of goods lodged in a warehouse may sort, separate, pack and re-pack the goods and make such alterations therein as maybe necessary for the preservation, sale or disposal thereof. After the goods have been so separated and repacked in such manner as may be ordered by the Excise Commissioner, the officer-in-

ers or

charge or the proper officer, as the case maybe, may, at the owner's request,

vhere in

cause or permit any damaged goods remaining after such repacking to be shall be

destroyed subject to such limitations as the Excise Commissioner may, from time to time, impose and may remit the duty assessed thereon. license a 74. Goods not to be taken out of warehouse

except as provided by these has not rules .-- No goods shall be removed from any warehouse except on payment ch goods of duty- or for removal to any other warehouse or for export and on shall be presentation of a written application prescribed in rule 81 or rule 98, as the case may be.

1. Director-General. Council of Scientifc and Industrial Research v. Dr. K.

Narayanaswami,

A.I.R. 1995 S.C. 2318 at p. 2320: Dr. B. Su:dhakar

u. Union of India ,

A.I.R. 1995 A.P. 86

at p. 95: Dileep v. State of Kerala, 2000 (841 F.L.R. 110 at p. 113 (Ker.).

52

ROLL 75

titlil)ICINALAND TOII_Ei PKGI'ARAIIONS

I:

(EXCISF DL'TIiiS) 4Cr,1955 Comment

t;cud. can he removed from any warehouse on payment of duty or for export ;on written :application as prescribed in rule 81.

75. Periods for which goods may remain in warehouse under

bond.-Any goods warehou used may he left in the warehouse in which they are deposited file a period of three years or such extended period as the Excise Commis- sioner ill each case allow. The owner of any such goods remaining in the warehouse shall, before the expiry of the period mentioned above. clear the same for consumption in the State alter payment of duty or for removal in bond to another bonded warehouse or for exportation.

Comment

The rule fixes the period of three years in normal case for which goods may remain in warehouse.

76. Mode for calculating quantity of goods warehoused

. -TI1e quantity of goods contained in any package warehoused may be calculated by weight. uneasur'c, gaugge, proof strength. or in such other manner as the Excise Commissioner may direct.

77. Power to remit duty on warehoused goods lost or destroyed

.-If any goods lodged in a warehouse are lost or destroyed by unavoidable accident, the Excise Commissioner may remit the duty thereon:

Provided that if any goods are so lost or destroyed, notice thereof shall be given to the officer-in-charge of the warehouse or the proper officer immediately on discovery of such loss or destruction.

78. Responsibility of the licensee of the warehouse

.-"the licensee of the warehouse in respect of goods lodged therein, shall be responsible for their due reception therein and delivery therefrom and for their safe custody while deposited therein, according to the quantity or weight reported by the officer who has assessed the good:;.

[f the owner by goods

79. Offences with respect to warehousing.-

warehoused. by himself or by any person in his employ, or by any other person with his connivance commits any of the following offences. namely:

(a) opens any of the locks or doors of the warehouse, which is required by these ides.

or by !lily general or special order of

the Excise Commissioner. to be locked or makes or obt ains access into such a warehouse except in the presence of an officer acting in his duty as sluch; or

(b)

after the approval of a warehouse , makes any alteration

therein or addition thereto without the

previous consent of

the Excise Commissioner: or (c.1 warehouses goods in, or removes goods from

, a warehouse otherwise than as provided by these rules: or l J) privately removes or conceals any goods either before or alter they are warehoused:

rupees,

he shall he liable to a 1)Cuialty which relay extend to two thousand mid all foods warehoused. removed. or concealed in contravention of this rule shall be liable to c_c)lifiscation.

Comment

1

Venal provisions -Rule of interpretation

.--- -1n any case, when criminal or quasi

can,rual liability is sought to be imputed on the basis of provisions of law which

175 RULL• 83 FORM OF APPLICATION U are capable of two reasonable interpretations. the one favourable to the accused must prevail.

80. Monthly returns

. -Within seven days after the close of each month. port every licensee shall submit to the Excise Commissioner a monthly return showing the quantity of dutiable goods received. the quantity transferred tray to another warehouse under bond, the quantity removed on payment of Iced duty and such other particulars as the State Government may by general ras or special order require.

the e. Clearance on payment

of duty.-When the licensee desires to remove iti ihn geood s8 on 1pay.ment of duty, he shall make an application in Form A.R.-2. in triplicate, to the officer-in-charge or the proper officer, as the case may be, at least twelve hours before he is

intended to remove the goods. The officer shall, thereupon. assess the amount of duty leviable on the goods and on may production of evidence that the sum has been paid into a treasury or the sutra has been debited to the account-current. as the case may be, shall )tity allow the goods to be cleared.

ght.

rise CHAPTER VI

Licensing any 82 ^.Procedure for obtaining licence

.-(1) Every person desiring to engage

lent. in

operations requiring the possession of a licence shall apply in writing every year for a licence or for renewal thereof to the licensing authority who shall shall be---

licer (i) the Excise. Commissione r '.it the

case of a bonded manufactory or warehouse:

f the (ii:) in other cases such officer as the State Government may their authorize in this behalf.

'tody (2) If any person desires to have more than one kind of licence he shall ythe submit a separate application for every such licence. oods (3) Where the applicant has more than one place of business lie shall other obtain a separate licence in respect of each such place of business.

mely: Comment

th is Separate application

Is required for more than one kind of licence.

ter of 83 ^.Form of application

.--(1) Every application for a licence under these tains rules shall be in such one of the proper forms of application as may be of an appropriate to the case, shall clearly describe the premises. if any, in which the applicant intends to conduct his business, and shall be submitted so as to reach the licensing authority at least two months before the proposed

ation (late of commencement of the working of the licence. In case of renewal such

it of

application shall be submitted at least one month before the commence- ment of the year for which it is required.

louse (2) Every such application for grant or renewal of licence shall, where a fee is prescribed in the sub-joined table, be accompanied by a treasury 'after challan showing

payment of such fee:

Provided that where an application for the renewal of licence is not

)pees, made within the period prescribed by sub-rule (1), it shall be accompanied )f this by an additional fee, payable in the same manner, equivalent to twenty-five per cent such fee or rupee one

, whichever is higher.

rquasi 1. Delhi Development

Authority v. H.S. Kalra. 1981 Cr.L.J. 666 at p. 667 (Delhi). which

54

MEDIC'INAI.ANU1011 ETFREI'ARATIONS RULE83

4 1

(EXCISE DUTIFS) ACT, 1955

1(TAt3LF

FEE

SL.NO. PURPOSE FOR WHICI1 IJCFNCE LICENCE

IS REQUIRE^h

PER ANNUM

3

1 ²

1. Manufacture tinder bond for payment of duty--

(a) Allopathic medicinal preparations and toilet preparations ^,ontaining alcohol--

(i) where. in the alcoltol consumed, the pure alcohol content is less than 2250 litres per annum ²⁰⁰

(ii) where, in the alcohol consumed, the pure alcohol content is more than

400

2250 litres per anmim

(b) Medicinal preparations and toilet preparations not containing alcohol, but containing opium, Indian hemp, or other narcotic drug or narcotic ²⁰

(e) Homoeopathic preparations containing

alcohol-

U) where, in the alcohol consumed, the pure alcohol content is less than 2250 litres per annum ²⁰⁰

(ii) where, in the alcohol consumed. the pure alcohol content is more than

400

2250 litres per annum (rl) Medicinal preparations In Ayurvedic, Unani or other Indigenous systems of medicines containing alcohol and which are prepared by distillation or to which

50

alcohol has been added

2. Manufacture outside bond---

(a) Allopathic medicinal preparations and toilet preparations containing alcohol-- W where, in the alcohol consumed, the pure alcohol is 70 litres or less per

20

annum

(ii) where, in the alcohol consumed. the pure alcohol is more than 70 litres

50

but less than 280 litres per annum

(iii) where.

In the alcohol consumed, the pure alcohol is 280 litres or more per

400

annum

(b) Medicinal preparations and toilet preparations not containing alcohol but containing opium, Indian hemp or other

20

narcotic drug or narcotic

(c) l-lomocopathic preparations containing alcohol-

(Q where, In the alcohol consumed, the pure alcohol is 70 litres or less per

20

annum

(ii) where. in the alcohol consumed, the

1. Subs. by G.S.R. 1030, dated 7th November 1986 (w.e.f. 29th November, 1986).

55

1ULE8,1 I RULE 85 FORM OF LICENCE-LIMITATIONS 45

2 3

pure alcohol is more than 70 litres

.FEE i,,,e I - 1) en t:c...,_ ...,.-...,-...., cn

°"' pure alcohol is 280 hires

or more per

W1111 111) 400

(d) Medicinal prep riIions in Ayurvedic. Unani or other indigenous systems of medicines containing alcohol and which are prepared by distillation or to which alcohol has been added 50

3. Mitt edactrire of tnedic.inal preparations containing 200 self- generated alcohol in Ayuivedic or Uriani or other in- digen o

us systems of medicines by Ayurvcdir or Unani prac- titioners for dispensing for the use of their patients and 400 not for sale to general public 2

4. Bonded warehouse 50

5. Manufacture of medicinal preparations containing alcohol by hospitals, dispensaries and other charitable In-

20 stitutions which are eligible from exemption from duty under rule 7 and which arc specifically authorised in this behalf by the. State Government or by the Administration in the case of it Union Territory. NIL.)

200 84 . Grant of a licence .----(1)

On receipt of the application, the licensing

authority may make such inquiries for verification

of the details stated in

400 the application and Also such Other inquiries as it deems necessary. If the authority is satisfied that. the conditions for the grant of the licence applied for have been complied with, it shall grant the applicant an appropriate

licence.

(2) In fixing the quantity of alcohol while issuing the license under 50 sub-rule (1) to any mantitacturer, licensing authority shall satisfy itself about the requirements of'alcohol of that manufacturer and if that authority is of the opinion, that the quant!ty of alcohol asked for

is not in conformity with the borta,(ide needs of the manufacturer, it shall either reduce or refix

the quantity of alcohol as'it may deem fit. Comment

20 Scope.-For understanding the import of Sec. 6 the provisions in Sec. 19 are not only accessible but provide material which roust be considered in determining the scope of Sec. 6. The nature of the restrictions that can be imposed are clearly 50 spell out in the two clauses of sub-section (2) of Sec. 19. They clearly show that these restrictions relate (a) to the place where the manufacturing process may be carried on and (b) restrictions for ensuring the proper levy and collection of duty 400 imposed by the Act. In the light of the above, it is not possible to understand Sec. 6 as enabling something more being done by way of control. The same reasoning must apply in interpreting the scope of rule 84 and the contents of the form of licence Form AL-1.

20 85. Form of licence- Limitations .-(1) Every licence granted or renewed

under these rules shall be in such one of the proper forms of licence as may be appropriate, shall have reference only to the premises. if any, described in the licence, and shall be for a period not exceeding one year but in no case shall such period extend beyond 31st March next following the date 20 of comnicncenient of the licence.

1. Enoch Pharma

u. State of

Kerala. A.I R. 1965 Krr. 280 at p. 283.

56

46 ME:DICINALANDTOILE"rPREPARATIONS RULE86 (EXCISEDUrIES) ACT,1955

(2) Every licence shall be deemed to have been granted or renewed personally to the licensee and no licence shall be sold or transferred.

(3) Where a licensee sells or transfers his business to another person. the purchaser or the transferee shall obtain a fresh licence under these rules but it shall be granted free of fee fir the residue of the period covered by the original licence.

(4) I1' the holder of a licence wishes to enter into partnership in regard to the business covered by the licence he shall do so after obtaining the previous sanction of the licensing authority and his licence shall thereafter be suitably amended. Where a partnership is entered into, the partner as well as the original holder of the licence shall be bound by the conditions of that licence.

(5) If a partnership is dissolved, every person who was a partner immediately before such dissolution shall send a report of the dissolution to the licensing authority within ten days thereof.

(6) If during the currency of a licence the licensee desires to transfer his business to new premises he shall intimate his intention to the licensing authority at. least fifteen days in advance. specifying the address of the new premises, and get his licence suitably amended. The licence shall, there- upon, hold good in respect of the new premises.

Comment

The normal period for which the licence is granted is one

year but It should not be extended beyond 31st March next following the date

of commencement of

the licence.

86. Alteration or substitution of licence

.-The licensing authority may, at any time, call for any licence and may amend or alter it or may tender to the licensee a new licence in accordance with any further conditions which may be prescribed. No correction in the licence shall be valid unless ordered and attested by the licensing authority.

87. Revocation and suspension of licence

.-(1) Any licence granted under these rules may be revoked or suspended by the licensing authority. if the holder, or any person in his

employ, is found to have committed a

breach of the conditions thereof or of any of the provisions of the Act or these rules or has been convicted of an offence under Sec. 161, read with Sec. 139 or with Sec. 116 of the Indian Penal Code (45 of 1860):

Provided that such revocation or suspension shall be made until the holder of the licence has been given a reasonable opportunity of showing

cause against

the action proposed to be taken.

(2) Every such order shall be in writing and shall specify the reasons for the suspension or revocation and shall be communicated to the licensee.

(3) Where a licence is revoked or suspended under this rule the holder of the licence shall not be entitled to claim from the Central or State Government any compensation or refund of licence- fee for

such cancella- tion

or suspension.

Continent Rea?onable opportunity -Meaning of-In Messrs

. Falco

(P) Ltd.^v.S.R. Gibrant.

Put. Ltd.. Das Gupta. J.. Of the Supreme Court observed as follows:

1, A.I.R. 1958 S

.C. 415 at p. 418.

57

liLElit,

RU! i yd 1(lit;t_'I_AiR NtII'lii_ INl »^:i 1.1(i NStil. 47 twc(i

'°I"ic requirement th at a reason able o, portunity of being heard must be given has two Clements. The first is that an opportunity to be he ard must be

ISOll,

these

given:

the second is that this opportunity be reasonable. Both these matters an.. i 1.sttciable and it is for the Court to decide whet he :r

an opportunity has been serer i

given and whether that opportunity has been reasonable.

"I'here can be no invariable standard for reasonableness in such matters

Bard

e:cc ept that the Court's conscience must be satisfied, that the person against ( the.

whom :u, .a tion is proposed has had a fair chance of convincing the authority

after

wllo proposes to take action against him that the grounds oti which the action

tr i`;

is proposed are either non-existent or even it they exist they do not Justify the Son ti

propu ;cr! action. The decision of this question will necessarily depend upon the peculiar facts eaud t'ircvtnsta_ices of each case, including the nature of the action

tncr

I. the grounds on which the action is proposed, the material on which aion

the alle:?.:tions are ba;:cd, the attitude of the party against whom the ::action is proposed in showing cause against such proposed action, the nature of the plea tsfer raised by hiin in reply, the requests for further opportunity tli,,t may be made,

sing his .taniissions by conduct or otherwise of sonic or all the : ► llcgations and all .new otht'r nt:t(Icr•, which lieip the mind in coining to a fair conclusion of the

tere- quest ion.

88. Refund of licence-fee.-(1) If the licence applied for is refused, the licence tee paid. ii arty, with the application shall he refunded.

Could (2) If the applicant. Surrenders hi:, licence at r.iiy time either before the tit of c:otnmencenient of the licence or during the currency of the licence, he shall forfeit any ('I

tr to

89. Licence to be exhibited.-Every licensee shall

exhibit his licence (or 61ch

a copy

thereof. certified by the proper officer)

In a conspicuous part of the tied

licensed premises.

90. Regulation of business of licensee.-(1) The licensee shall conduct tied his business under the licence either personally or by an agent authorized

tilt .

in writing by him in this behalf.

td a

(2) The licensed premises and all the goods licensed to be dealt with for

shall at all times be opened to inspection by the Excise Commissioner and with

any other officer empowered by liini in this behalf subject to the provisions of rule 58.

the

(3.1

Thu licensee sh

all, when so required by

the Excise Commissioner dng or by an officer empowered by hire in this behalf. give an explanation

in vn-itiiig rgga dhig

any irregularity detected at his licensed premises and

tins shall furnish any information regarding the management of the ^said

see. premises. 'Cie shall answer all questions put to him to the best of his ider knowledge. ^and belief. He shall

a lso, if so required. allow any officer duly late empowered by the Excise Commissioner

to take samples of any of the goods tlla- lie is lic:ctiaed to deal in ^liar►

n 31ysis.

(4) The licensee sh;ul provido a visit-book paged alid stamped by any officer enhpowei cd by the Excise Commissioner in this behalf, in which the visiting officer may record in remarks when inspecting the licensed

rwii

premises. The licensee shall, on the termination of the period of the licence, deliver the visit-book, the arcounts and the licence to such officer as directed by the licensing authority.

58

RULli9I

MEDICINAL ANDTOILIT l'REi'ARAfIONS

48

(EXCISE DUTIES) ACT, 1955

(5) The licensee shall preserve invoices, each memoranda, permits and other documents relating to the consignments received and dealt with by

him for

a period of one year after the year to which they relate.

91. Additional rules specially applicable for applying for a licence to manufacture medicinal and toilet preparations in a bonded

/non-bonded manufactory

.--In addition to the particulars required in rule 83, a person desiring to obtain a licence to establish a bonded or non-bonded manufac- tory shall in his application for licence furnish the following particulars:

(0 the name or names. and the address or addresses of the person or persons

applying; if the applicant is a firm, the name and address of every partner of the firm; and if a company, the registered name and address thereof, the names of the Directors, Managers and Managing Agents. and if there is a Managing Director, the name of such Director:

(ii) the amount of capital proposed to be invested in the venture:

(iii) the name of the place, and the site on which the building or buildings housing the bonded or non-bonded malltifoctory is/are situated or to be constructed:

(iv) the

approximate date ^fromwhich the applicant

desires to

coulrnence working the manufactorv in case tl,i-

i-t_quired licence is granted:

(v) the number and full d

escription of the vats, stills and other permanent apparatus and m achinery which the applicant wishes to set up or work.

11(vi) the inaximunl quantities iii London proof litres of alcohol and alcoholic content iii unfinished and finished preparations and the maxin1Unl quantities by weight of opium, Indian hemp or other narcotic drugs and their content in unfinished and finished preparations, which are likely to remain in the rnanufactory at one time;

(vii) whether the proposed bonded nianufactoly will require the service of a whole-tune or part-time Excise Officer:

(viii) the kind and number of each licence under the 1[Drugs and Cosmetics Act. 1940 (23 of 1940)1 held by the applicant; and l[(Lx) a list of all preparations which tiie licensee proposes to manufacture In his nianulhctory showing the percentage or proportion of alcohol in terms of London-proof litres con- tained in each such preparation, containing alcohol, or of opium, Indian hemp or other narcotic drug or a narcotic, in terms of weight in preparations containing those substances. quoting the authority (pharmacopoeia) under which such preparations are proposed to be. nianufaeturecl.1 Comment

The rule requires the particulars retaliug to the amount

of capital

proposed to be invested

in the venture to be furnished

alongwit11

the application for the grant of licence.

92. Plan of the manufactory to accompany the application

.-The ap- plicant shall enclose with the application site and elevation plans of the

I Subs

, by G.S. R ^.941 dated 24th

.1uly. 1975.

59

RULE9I RULE 96 SECURITY 49

its and

rooms therein with doors and windows and also similar plans of the filth by quarters in the case of a bonded manufactory, if the

licensee is required to provide quarters for the excise staff to be posted to the bonded manufactory:

Mce to Provided that the State Government may relax the provisions of this londed rule in the case of hakims and vaidyas who prepare medical preparations person for dispensing to their patients only and not for sale. nufac- 93. In case of a firm certain particulars to accompany the application.-In

lars: the case of a firm of a true copy of the partnership deed and if a company,

a list of

of the the Directors and Managers, as certified by the Registrar of Joint tname Stock Companies, together with copies of Memorandum of Association. tpany. Articles of Association and the latest balance-sheet shall he submitted withthe application. of the

re is a 94. The applicant to be in possession of the requisi to licence under the Drugs and Cosmetics Act, 1940.-No licence for the manufacture of medicinal and

siture;

toilet preparations or renewal of such licence shall be granted to an

ling or

applicant unless he holds the requisite licence under that Act for themanufacture of the said medicinal preparations.Factory

Comment

tes to The licence for the manufacture of medicinal and toilet preparations

shall be

guired granted only to the person who already holds a licence under the Drugs and Cosmetics Act. 1940.

lother 95. Disposal of application for licence to manufacture medicinal and toilet preparations in a bonded

tlicant / non-bonded manufactory by the licensingauthority .-(l) On receipt of an application, licensing authority shall cause

eland

such enquiries to be made as it may deem necessary Including enquiries is and into the following:

mp or (i) the qualifications and previous experience of technical per- il and sonnel engaged in the manufacturing operation; h the (ii) the equipment of the bonded and non-bonded manufactory:

(iii) soundness of the applicant's financial position; and it the (iv) suitability of the proposed building for the establishment of manufactory.

p and (2) If the licensing authority is satisfied that the applicant is a fit party t and whom a licence for the manufacture of medicinal and toilet preparations in is to a bonded or non-bonded manufactory may be granted, it shall issue a Ige or licence, approve the plans submitted. If they are in order, and direct the I con- applicant to contract or establish, as the case may be, and equip the or of manufactory as per approved plans. The applicant shall modify the plans b ra e ce , s . in in such manner as the licensing authority may direct at any time before or after the approval of the plans. After the completion of construction and such equipment of the manufactory the licensing authority shall cause a verifica- tion of the plans; the applicant then shall submit blue prints of the plans, in triplicate, for approval of the licensing authority. One copy of the same

posed

t shall be retained in the office of the licensing authority, one shall be sent t nt to the officer-in-charge or the local Excise Officer as the case may be, for record in his office and one shall be with the licensee. ap- 96. Security.-Before granting the licence the licensing authority shall if the in cases where security is required to be furnished by or under

these Rules,

fix the amount of such security.

60

RULG97

5l1 NILUICINALANDToll. ETPREI'ARAI IONS

(EXCISEEDUTIES)ACT,195S

This security shall be furnished either in cash or in interest-bearing securities viz. Government Promissory Notes, National Savings Certificate. Post Office Savings Bank Pass-Books or Post Office Cash Certificate or in FLxed Deposit Receipts of the Stale Bank of Indic. or any other Bank duly approved by the Stale Government. '['his security is liable to be increased or decreased by the licensing authority at any time, should it consider, for any reason, that the tunou11t so fixed is inadequate, excessive or unsuitable.

Comment oiz. Goverrlnterii

'Fire security may be fulnlshed ill interest hearing sccurities, Promissinly Notes. National Savings Certilicate, etc. CfIAPTLRZ VU

Export under claim for Rebate of Duty or under Bond

97. Method of export

.---Duly-paid goods shall be exported under claim for rebate of duty. Goods under bond for payment of ditty shall he sent to the place of export under bond for their clue export.

98. Application to be

submitted -The exporter shall present to the of- ficer-in-ch

arge or the proper officer, ^as the case may be, all application in triplicate in Form A.R.-3 if the goods are to be ex ported by

land a nd in Form A. R. - 4 if the

goods are

to lie e xported by sea or air or by post. The

officer

-in-charge or the pi oper officer shall send the original to the customs officer or the border exaaancitier or the postmaster, as the case may be, at the place of

export , deliver the duplicate ^to the consignor

and retain the triplicate

as office copy. A separate application sit:

+ll ^besubmitted

In respect

of each

consirjnntent.

99. Exainination

of goods prior to despatch.--(l) Goods tinder bond.-

When goods from a bonded manufactory or warehouse are to be exported, the cases or packages, in which such good. are packed. shall be legibly marked in ink or oil colour (or in such "tiler (iirable manner as the Excise Commissioner may in any particular caste allow), with a progressive number comntencirtt,; with No. I for each year. with the owner's name and special mark, if any. the total quantity of dutiable goal with their alcoholic contents in London-proof litres.

(2) Dutt; paid rga)cis.-The owner of' a non-bonded manufactory houra

wholesale dealer, who wants to export duty paid goods shall notice to the proper officer, for supervising packing of the goods to be exported. The manufacturer or wholesale dealer shall present the entire cons igiInient to he exported to the proper olficer. The said officer shall take samples from each kind of dutiable goods to be exported and shall allow the despatch of the goods subject to fulfilling further conditions laid down in sub-rule (3). Thereafter he shall send the samples to the Chemical Examiner for analysis. Out receipt of the analysis report of the Chemical Examiner, the proper officer shall cuter the alcoholic content in London-

duplicate

proof lit res of the goods packed as ascet t airied by analysis in the copy of the application which the owner shall present to him before its

of excise duty

presentation to the Excise CominisSioner for claiming rebate as laid down in rule 103:

Provided that the process of determining alcoholic content by chemical analysis Shall he dispensed with in the case of goods sent out from a bonded manufactory or \varehotise if till- owner of such goods chooses to pay the

61

RULE 9? RULE 102 FURTHER PROCEDURE IN RESPECI OF GOODS

51

EXPORTED BY PARCEL POST

?caring

duty on goods to be exported in lieu of entering into a bond fur due transport ifcate,

of goods to the place of report and in which case the procedure laid down for in in sub-mile (1) shall apply.

k duly

(3) After verifying the particulars entered in the application, and, in Teased

the case of duty-paid goods, after satisfying himself that the goods are ier, for

identifiable as the goods, in respect of which the payment of duty cited in lltahlc.

the application was made, the officer-in-charge or the proper officer. as the case may be, shall get the following particulars noted in the body of each package:

mrn e n;

( a) name and address of the consignee.

(b) description of the goods.

(c) total quantity of the goods packed.

(d) alcoholic content of the goods in London-proof litres as

r claini declared by the manufacturer, sent to (e) gross weight of the package, and shall then

sell each package with his official seal in such a manner that the of- the package cannot be tampered with without breaking the seal. The said ition In officer shall endorse all copies of the application, shall specify the period

n Forin within which the goods shall be actually exported and return the duplicate st. The to the consignor, who, after despatching the goods shall enter the number

us toms

and date of the railway receipt or bill of lading in the duplicate copy and ,at the shall communicate these particulars to the proper officer for entry in the. fin the other copies.

respect

100. Examination at the place of export .-On arrival at the place ofexport by post have been sealed. the exporter shall present the duplicate applica- bond. - tion, together with the packet or packets to which it refers, to the postmaster iported. at the office of booking.

legibIy

Excise

Comment ,iumber

.he rule requires the exporter to present the duplicate application with the :Special

packet to the postmaster at office of booking. icoholic 101. Examination at the place of export .--On arrival at the place of ex- port, the goods shall be presented, together with the duplicate application, cry or a to the Customs Collector, Border Examiner, or any officer, of customs or Shours' land customs duly appointed for the purpose. The consignment shall be is to be carefully examined and check-weighed and if the seals are intact and the

e entire

case or the packages correspond with the description given in the al;plica- d take tion, and the particulars stated in the duplicate application and the original ill allow received from the officer at the place of despatch agree in all respects, the id down Customs Collector, Border Examiner, or any such officer of customs shall :hemical allow export and shall then certify on the duplicate application that the liernical goods have been duly exported (citing in the case of exports by sea or air, iondon- the shipping bill number and date and other particulars of export) and return it to the exporter.

ilplicate

fore its

102. Further procedure in respect of goods exported by parcel post.-Where ise duty the goods are exported by post, the postmaster of the post office of ,final despatch from India shall certify on the duplicate application that the f.o'xls hemical covered by the application have been duly exported out of hidia and shall ibonded return it, through the postmaster at the post office of hooking, to the ;pay the exporter. The original application shall be returned to the officer-in-charge of the proper officer with the certificate of export.

62

i MEDICINAL ANDTO[I f r I'RLPAR A1IONS ItULC 103

52

(EX ISEDL'TIES)ACT 195?

103. Presentation of claim

for rebate --In under to ohtt+it , payment of the rebate, the exporter shall product io the Excise Commissioner !rein whose jurisdiction the goods were despatch^•,', die cl ipli'ite application bearing the certificate of the officer, who ('XI- minted the 'oots at the, port or post office of export or the frontier, as the ease. way he. If die, Excise Commis- sioner is satisfied from comparison of the duplicate apl^lie ttnn with the original received from such certilying officer. that the claim i^, in order, he shall sam:hoti the rebate:

Provided such claims I

Provided further that. the Excise Commissioner may in his discretion extend the period within such claims li ►

r rebate shall be made. Comment

The time for Winking claims for reimte of duty uray be extended bey and one month from the date of issue of the certificate by the Commissioner. CHAI'TI'it V11I

Inter-State Movement

of Medicinal and Toilet

Preparations containing Al-

cohol, Opium, Indian Hemp

and other Narcotic

Drugs and Narcotics

104. Mode of Inter -State movement. D i iab! e goods manufactured under hoed or stored in a bonded warcliuttse Ii arty State. unless exempted from payment of duty und,'r rules 7 and b, may be removed front such State to any other Slate:

(i) after payment of i.luly in the first mentioned State in the manner laid down in rule 40 or rule 81, as the case may be, or

(ii) in bond. in the manner hereinafter prescribed for movement

from one. bonded warehouse to another.

Movement from

one Bonded Warchous '

to another Bonded Warehouse

105. Bond for due at rival and re

-warehousing

.--(1) When warehoused goods are to be removed from uric .\ it CIrousc to another, the consignor or

. voter into

the consignee of the goods shall, gel ,re ; he ;rods are removed a bond in Form 13-4 with such surety or sufficient security as the Excise Commissioner may prescribe, for a suer equal, at least, to double the duty chargeable on such goods !or the clue :arrival and re-warehousing thereof at the warehouse of destination within such hint as

the officer-in-charge of the warehouse of removal directs. Such bond shall he furiiislied to the officer-in-chiarge of the warehouse of remova!. or of the warehouse of according as the bond is executed by the consignor or the

destination

consignee. e pro-hiced

(2) Such bond shall not be discharged until, such goods at to the officer at the warehouse of destination and are duly re-warehoused or are otherwise accounted for to the satisfaction of the State Excise Officer having jurisdiction over the executor of the hood, nor until the full duty due upon any deficiency on such goods not so accounted for has been paid.

(3) For purposes of such a discharge, it the hoed has been furnished by the consignor, an essential condition shall be the prior receipt by the

63

1E103 I RULLIO F.AILURF.T()Pit ESENTTRIPLICATEAPPLICATION 53 (the .

officer-in charge of the warehouse of removal, of the duplicate application lose

from the officer-in-charge of the warehouse of destination with his re- ring warehousing, certificate recorded therein as hereinafter provided. post 106. Remover may enter into a general bond .--The Excise Commissioner

mis-

may permit any person. to remove warehoused goods

from one warehouse the to another, by entering

into a general bond in Form B-4. with such surety he or sufficient security in such amount and under

such condition, as the

Excise Commissioner approves for the removal,

from time to time, of any nth goods from one warehouse to another and for the due arrival and re- od warehousing thereof at the warehouse of destination

within such time as

the officer-in-charge of the warehouse of removal directs:

Provided that in the event of death, insolvency of insufficiency of the surety, or where the amount of bond is inadequate the Excise Commissioner may. in his discretion, demand a fresh bond and may, if the bond is with security, demand at any time he considers fit to do so, additional security. one

Comment

The Excise Commissioner is empowered

to demand a fresh bond

in the event

of death. Insolvency or Insufficiency of the surety.

1.

107. Procedure in respect of goods removed from one warehouse toanother.-(I) The application for removal of goods from one warehouse to another in triplicate shall be presented by the consignor to the officer-in-

red

charge of the warehouse removal at least 24 hours before the lied intendedremoval together with Arch other information as the Excise Commissioner tate

may. by general or special rules or order, require.

(2) Such officer shall then take account of the goods, the

and afterCompleting the removal certificate on all the copies of the application, shall be, send the duplicate to the officer-in-charge of the warehouse

of destination,

and hand over the triplicate to the consignor for despatch to the

consignee.

Rnt

He shall also over-deliver to the consignor a transport permit.

(3) On arrival of the goods at the warehouse of destination. the consignee shall present their together with the triplicate application and the transport permit to the officer-in-charge of such warehouse, who shall. sed after taking account of the goods. complete the re-warehousing certificate or on the duplicate and the triplicate application and return the duplicate to

into the officer-in-charge of the warehouse of removal, and the triplicate to the

rise consignee for despatch to the consignor. luty

reof

(4)T he consignor shall present the triplicate application duly endorsed

irge

with suoh certificate to the officer-in-charge of the warehouse of removal within ninety clays of the (late of issue of the transport permit. the

Iof

108. Failure to present triplicate application .-(1) If the consignor

fails to

the

present the triplicate application to the officer-in-charge of the

warehouse

of removal in the manner laid down above, and the duplicate application endorsed with the re-warehousing certificate has also not been received by ced

such officer, from the officer-in-charge of the warehouse of destination, the sed

firer consignor shall. upon a written demand being made by the former officer,

dire

pay the duty leviable on such goods within ten days of the notice of demand

1. and if the duty is not so paid, he shall not be permitted to make fresh removals of any warehoused goods from one warehouse to another until bed the duty is paid or until the triplicate application the

is so presented or theduplicate application is so received.

64

54 h1I'UICINALANDroILtirIRhil'ARAHONS RULE109 (cxCISE UUTILS) AC x,1955

(2) Where such duty ha, i,crn paid, it shall he refunded to the consignor. either on his presei1 aIiort of his triplicate application to, or on the receipt of the duplicate application by the officer at the warehouse of removal. duly endorsed as provided above, with a certificate by the officer- in-charge of the warehouse of destination that the goods covered by the application have been satisfactorily re-warehoused.

109. Procedure on failure to pay duty.-(1) If the owner fails to pay any sum demanded under any of the preceding rules. the officer authorized in this behalf by the State Government may forthwith either proceed upon the bond executed by the owner of such goods. or cause such portion as he thinks fit of such goods (it any) in the warehouse, on account of which the money is due, to be detained with a view to recovering the demand; and if the dF•mand Is not discharged within ten days from the date of such detention, due notice thereof being given to the owner. the goods so detained may be sold by public auction duly advertised in the Official Gazette, or in such other manner as the Excise Commissioner may, in any particular case direct.

(2) The net proceeds of the sales o; any goods so detained shall be adjusted against the amount due under the bond and the effect of such adjustment shall he recorded and if there is any surplus remaining after such adjustment, the surplus shall be paid to the owner of die goods:

Provided that application for the payment of such surplus is made within six months from the date of sale unless the period is extended by the Excise Commissioner on sufficient Cduse. being shown. Comment

'1'hc officer authorized by the Stale Government is empowered to sell the goods detained, if the demand for payment of duty is not discharged within ten days from the detention of such goods.

CHAPTER IX

Entry, Search,

Seizure and Investigation

110. Authorized officers to have free

access to premises, equipment

, stocks and accounts of dealers in dutiable goods

. --Any officer authorized in writing by the Excise Commissioner in this behalf. shall have free access at all reasonable times to any premises licensed under these rules and to any place where dutiable goods are manufactured, stored or kept for sale, and may, with or without notice to the owner, inspect the building, the plant. the machinery, the stocks and the accounts, and may at any time check the records made of the goods stocked in. or removed from the manufactory, warehouse or place of their transfer within a marit.hfactory to that part of the premises, if any, in which they are to be used for the manufacture of any other commodity, whether for the purpose of testing the accuracy of any return submitted under these rules, or of informing himself as to any particulars regarding which information is required for the purpose of the Act or these rules.

111. Penalty for obstruction or for giving false or misleading information.-

If any person by himself or by any person in his employ,-

(t) voluntarily obstructs or offers any resistance to or impedes.

or otherwise interferes with; or

65

RULE I (i Pot ICE TOTAU Ch ARGE 01

MI ICiEt S

FI7.ED

1E101t

(ii) wilfully gives

false or misleading information to the officer

duly appointed under rule 110. who is acting in

accordance

) the with letti dtu.y thcrcuucicr;

or on such person shall be liable IC ci 1p':nalty which may exte nd to five hundred tse of rupees.

kcer-- (onunent t' the

The pen:llty tip to Give toothed atf.ces is iotnrnssible for the act of wilfully giving false

or intsleodinf; informal ton to the officer duly appointed tinder rule 1 16.

gany 112. Power to detain person and e (amine goods -Any Excise Officer

ted in dilly empowered by the State; Govc`t ninent may stop and detain any person

in the found carrying or renwving any dutiable goods for the transport of which

as he a permit or other transport du,;uriient is required by these rules, and may

i the examine We roods and may require the protluctiot of a permit or other

and if document authorizing the removal thereof. if a permit or other prescribed

such document is produced agreeing with the goods in all respects, the officer

lined may endorse thereon the lime and place of his examination thereof. or in 113. Power to stop ,

enter and search .-Any Excise Officer not below the :case rank of a sith-inspector of excise may stop and search any vessel. car or other means of conveyance for clutiable goods. and enter and search at any

all be

time by day or by night any land, ht tilding, any enclosed place,

premises. such

vessel, ci )nvevance or other place upe.e or in which he has reason to believe

after

that dutiable good:: are stored. tnanufacturr'i or carried or in contravention 6: of the provisions of the Act or these rules, and in case of resistance break

made

open any door and remove any other obstacle to his entry. open and search M by

into such land, building artd closed places, premises,

vessel^,

conveyance or

other place.

Comment

The rule empowers the l xcine Officer not below

the rank of a sub- inspector pooc:

of excise to lsreak open any door and remove obstacle to

his entry so as to make

5from search into land or buiidinM In the ease of resistance.

114_ Seizure .--Ari Excise Officer not below the rank of a sub -inspector

of excise may seize and remove or detain, any goods in respect of which, it appears to him, the duty should have been, but has not been, levied or that contravention of the provisions of the Act or these rules has occurred. He may also seize ,Ind remove or detain any receptacle, packages

stocks

or coverings,

in which such goods or articles are contained. and animals, lilting

vehicles . ,vessels

or other conveyances used in carrying such goods or

at all

articles and any

implements and machinery u,-,,d in the manufacture of such goods. o any

e, and

115. Power to require access to place, vessel or conveyance for inspection or

plant,

examination of goods.-Any officer not below the rank of a sub-inspector of check

excise may require= any person who has the iinniediate possession.

control

ictory,

or use of any land, building, enclosed place. premises, vessel, conveyance

part of

or other place which he desires to sear^h under these rules. or of any

lire of

dutiable goods. stored rti:ttiufaclured or carried thereupon

or therein, to

acy of ^openor allow access to inspect or examine such place or conveyance or to a any ^open, ttelload. unpack or allow the inspection

or examination of such

oftlhe

article;;.

116. Police to take charge. rf articles seized.-All of freers in charge of

lion.-

police station-, shall take charge of and keep in safe custody, pending the orders of the Magistrate ur of the adj;ulicating Excise Officer,

all things gtedes,

seized under the Act c.n these rules which may he delivered to them, and

66

RULE 117

ME.DICINALANDTO1LETPREPARATIONS

(EXCISE DUTIES) ACT, 1955

shall allow any officer who may accompany such goods to the police or who may be deputed for the purpose by his superior officer, to affix his seal to such things or to take samples of and from diem. All samples so taken shall also be sealed with the seal of the officer-in-charge of the police station.

117. Summons and notices

: Manner of service

.-(l) Any Excise Officer not below the rank of a sub-inspector of excise may summon any person whose attendance he considers necessary either to give evidence or to produce documents or any other things. in any enquiry which such officer is making for any of the purposes of the Act or the rules.

(2) Every summon or notice issued tinder the Act or the rules shall be in writing in duplicate. and shall state the purpose for which it is issued, and shall he signed by the officer issuing it. and shall also bear his official seal. it he has any: and shall he served by tendering a copy of it to the person summoned. or if the cannot be found, by affixing a copy of it to some conspicuous part of the house in which he is known to have last resided, or carried on business or personally worked for gain.

.-No notice shall be

118. Service of notice: Notice not void for error person there'd, 1nlesofan error in the name or designation of referee Oid s such error has produced a material misconcep- referrfd to

tion of the

intended intimation.

Comment

produced a material Notice

may be deemed void if there is an error which has misconception of the intended intimation. .-(1) The owner or person having the

119. Disposal of things seized

charge of any animal seized and detained shall provide from day to day for while detained, and if lie fails to do so, such animal may be sold

its keep

by public auction, and the expenses (if any) incurred on account of it defrayed from the proceeds of the sale.

(2) When anything is seized an order for its release is subsequently passed and owner does not. within a period of one month. appear to claim such thing and tender the duties, penalties and charge (if any p ) e n d a u l e ti e i s n ,

respect thereof, it may be sold by public auction: and such duties, and charges will be defrayed from the proceeds of the sale.

(3) Surplus proceeds of a sale under these rules shall, if not claimed by the owner of the things seized within a period of three months from the date of such sale be forfeited, to the collecting Government. inot under tile. Act shall be institxu

120. P of a sub-inspector of^e. except by ail Excise Officer

Comment

Only the sub-inspector or officer above his rank can institute the prosecution under the Act.

.-Any Excise Officer not below the rank. of a sub-inspector

121. Arrests

of excise may arrest any person whom he has reason to believe to be liable to punishment. under the Act or any person who. on demand by him refuse and residence, or who gives his name and address which to give his name

such officer has reason to believe to be false. Comment

Only the sub- inspector

or officer above his rank can make ar .est under the

Act.

67

RULE127 APPEALS 57

,1.E117

122. Provisions of arrests and seizures to be in conformity with the Act.-

who

All arrests and seizures made under these rules shall be in conformity with !al tc

the provisions of the Act and the rules. shall

on.

Cl IAP"I'ER X Ificer Penalties

,

Confiscations and Appeals ersorl 123. Power of adjudication of confiscation and penalty

.-(1) Where by or to these rules anything iq liable to confiscation or any person is liable to >Ifiicer penalty such confiscation or penalty shall be adjudged by the Excise Commissionei.

all be (2) The State Government may confer on any Excise Officer the power

sued. to adjudge confiscation or penalty and may prescribe the limit within which

6icial such power may be exercised.

trson 124. General penalty

.---A. breach of these rules shall, where no other

some penalty is provided herein, be punishable

with a penalty which may extend sided. to one thousand rupees and with confiscation of the goods in respect of

which such breach is committed. 11 be

arson

Comment

ricep-

The rule provides for general punishment for breach of the rules not provided with the punishment. The punishment in such case may consist of the penalty up to one thousand rupees and confiscation of the goods.

I

125. Composition of offences

.-The Excise Commissioner, or any Excise

2teriai Officer specially empowered by him in this behalf, may accept from any person whose property is liable to confiscation under this Act or these rules >g the

or who is reasonably suspected of having committed an offence under the

lay for

Act a sum of money riot exceeding two thousand rupees in lieu of confisca- x sold

tion of goods or of punishment for breach of any provisions of the Act or of

it of it

the rules. Comment faently

The Excise Commissioner is empowered to combine the offence which makes i claim

the property liable to confiscation, by accepting a sum

of money not exceeding two

due in

thousand rupees in lieu of confiscation. salties,

126. Confiscation

.- (1) When any goods or articles are liable to confis- cation for breach of any of the provisions of the Act or these rules, any alcohol, drugs or materials by means of which the breach a tw, been

iaimed committed and of any receptacle, packages or coverings in which such nm the

goods or articles are contained and the animals, vehicles , vessels

or other conveyances used in carrying such goods or articles and any implements

>titulcd

or inichinery used in the manufacture of such goods shall he liable to excise,

confiscation.

(2) When anything is confiscated under these rules, such thing shall secuUoa thereupon vest in the collecting Government.

(3) The officer adjudging confiscation shall take and hold possession

Spector of the things corscated. and every officer of police, on the requisition of

x liable such officet. shall assist him in taking and holding such possession.

a refuse

127. Appeals

.-(i) An appeal against an order of an officer other than & which an Excise Commissioner made in exercise of the powers conferred on him by the Act or these rules shall lie to the Excise Commissioner of the State

conrcrned:

order the

68

58 MEDICI N ALAND TOILET PREPARATIONS RULE 128

(EXCISE DUTIES) ACT,1955

Provided that an appeal against an order passed

by the Excise Com-

missioner

shall lie to the State Government:

or decision

Provided further that if, between the date of the order appealed against and the date of the hearing of the appeal, the officer who passed the order or decision is promoted to be the officer to hear such appeal, such appeal shall be heard by an officer superior in rank to such officer.

(ii) Every appeal under this rule should be filed within three months of the date of the decision or order

this rule shall, supbojweerc otf roevpisi opn acosnsfeerredaunpder r th h p al byd rule 129. be final.

Comment

The period of limitation for preferring an appeal is three months from the date of order or decision appealed against.

128. Revision petitions

.-(1) The Central Government may, on the ap- plication of any person aggrieved by any decision or order passed under the Act or these rules, and from which no appeal lies, reverse or modify such decision or order. filed within six months

(2) Every decisionunder or order appealed against.of the date of the

129. Appeal and application for revision to be accompanied

by copy of .-Every appeal or application for revision

decision or order appealed against

shall be accompanied by a copy of the decision or order by which the appellant. or applicant as the case

may be, is aggrieved.

CHAPTER XI

Miscellaneous

130. Excise Commissioner may require a fresh declaration

.-If the Excise Commissioner at any time requires a new declaration to be made in any case, he shall cause a written notice, addressed to the person who signed the existing declaration, to be delivered at the declared premises, and at the expiration of fourteen days from the delivery of the notice the existing declaration shall, without prejudice to any liability incurred, be void and the licence granted to the owner in respect of the premises shall be suspended.

131. Stocks of dutiable goods to be stored in an orderly manner

.-(i) All dutiable goods stored in the premises of a person licensed under Chapter VI of these rules or in a private warehouse, whether without or after payment of duty, shall be stacked in an orderly manner, so as to permit of actual counting and, if the Excise Commissioner so requires, packages containing goods of the same kind and with the same quality in each shall be kept together in separate lots and the goods shall be arranged in separate rows each row containing, the same number of packages of uniform size of volume or strength. The Excise Commissioner may also require the licensed person or keeper of the warehouse, to maintain stock cards in respect of the separate lots and to leave an accessible passage free of packages in the

a similar passage

middle of the warehouse or other place of storage and along the walls of such warehouse or other place of storage at right angles to the aforesaid passage, so as to facilitate counting, and may require that each separate lot or consignment shall be clearly marked with the number

69

RULE 135 HOW REGISTERS AND STOCK ACCOUNTS TO BE MAINTAINED 59

,IE128

and date of the document under which the goods were admitted to the place Am of storage, the number of the relevant record in stock card. account or warehouse register and such other identifying particulars as he may direct. ision (U) Breach of this shall be punishable with a penalty which may who

extend to one thousand ru pees . 'u%1" 132. Account of stock of goods in a manufactory or warehouse to be takensuch

and balance to be struck

.-As often as the Excise Commissioner may deem it necessary or proper, and at least once in every year. the stock of dutiable alths goods remaining in a manufactory or warehouse or store-room licensed or id in approved for the storage of such goods shall be counted, weighed, by measured, proved, gauged or otherwise ascertained in the presence of the proper officer or the officer-in-charge, as the case may be, and if the quantity so ascertained is less than the quantity which ought to be found in such date premises, (after taking into account receipts and deliveries, and making such allowance for wastage by evaporation or other natural causes, as the e ap- proper officer or the officer-in-charge, as the case may be, may consider rthe reasonable and as may be in accordance with any order issued by the State such Government) the owner of such goods shall, unless the deficiency be accounted for to the satisfaction of such officer, be liable to pay the duty onths leviable on such deficiency: and shall also be liable to a penalty which may extend to ten times the duty chargeable on such goods as are found deficient Py of or a sum of Rs. 2,000 whichever is less.

ision 133. Restriction of removal of goods

.-Dutiable goods shall not be a the delivered from a bonded manufactory or a bonded warehouse licensed under these rules before six o'clock in the forenoon or after six o'clock in the afternoon, nor at any hour on Sundays and closed

holidays. except with the permission of the Excise Commissioner and under such conditions, as the Commissioner may, by general or special order, direct.

kcise 134. Licensees ' liability for removal of goods

by any person

.-If any duti- aany able goods are, in contravention of any condition prescribed in these rules, Igned removed by any person from the place where they are manufactured or nd at warehoused. the manufacturer or the licensee or keeper of the warehouse isting shall be held responsible for such removal, and shall be liable to be dealt i and with according to the provisions of the Act or the rules as if he had removed 9 be the goods himself.

135. How registers and stock accounts to be maintained

.-(1) Where any

1) All person is required by these rules to maintain any register or a stock account apter in respect of goods manufactured or stored by him, he shall-

after (f) at the time of making any entry. insert the date when the entry nit of is made;

kages (ii) correctly keep such account or register in the manner re- :shall quired and shall not cancel, obliterate, or alter any entry gate therein, except for correction of any errors, with the sanction dze of and in the presence of the proper officer or the officer-in- msed charge, as the case may be, and shall not make any entry t of therein which is untrue in any particulars; in the

usage

(iii) keep the account or Register at all times ready for the inspec-

ingles tion of

the Excise Officers, and shall permit any such officer ethat to inspect it and make any such minute therein or any extract unber therefrom, as the officer thinks fit, and shall, at any time, if demanded. send that minute or extract to that officer.

70

RUl,F;136

60 MEnICINAl.ANDTOILET PREPARATIONS

(EXCISE DUTIES) ACT, 1955

(2) Any person who fails to enter the required particulars within the time prescribed in the relevant rules. or who fails to keep such account or Regis+er, as the case may be, or to deliver it up to the Excise Officer on demand or who obstructs or hinders such officer in making any minute therein or extract therefrom. or conveys away or conceals it. or destroys or tears out any leaf therefrom, or makes any false entry therein or frauuhdent- ly alters any entry therein, shall be liable to a penalty which may extend to two thousand rupees and all the goods of which due entry has not been made in such account or register shall be liable to confiscation.

136. Provision and maintenance of weighing and measuring ap- paratus .-(l) Every person licensed to deal in dutiable goods shall render all necessary assistance to Excise Officers in taking account of such goods in his possession, and shall, where so required by the Excise Commissioner by written order, provide sufficient and just scales and weights, or a correct weighing machine, capable of weighing the largest and smallest package of such goods which may be packed on his premises. and. where necessary, a set of standard measures and instruments for the purpose of weighing, measuring, gauging, proving and taking an account of the goods in his warehouse, stock or possession. and of any vessels used for the purpose of containing any such goods.

(2) The weights. measures, and gauging and proving instruments shall be of the denominations as may be specified by the Excise Commissioner by general or special order.

(3) The dealer shall maintain and keep the scales, weights, measures, and gauging and proving instruments in such proper and convenient place in histhe officer -in-charge approves, so that they shall be at all times ready for the use of officers.

(4) The dealer shall permit every officer specified in sub-rule (1) to the scales. weights, measures, and gauging and proving instruments for the purpose aforesaid and shall, with his servants and workmen whenever required by such officer, weigh or measure, or assist him in weighing, measuring and gauging, as he requires, and in taking account of any such goods as aforesaid.

(5) For any refusal or neglect on the part of a licensee to comply with any of the provisions of this rule, he shall be liable to a penalty which may extend to one thousand rupees.

137. Provision and maintenance of locks

.-(1) Where any warehouse, room. place, vessel, or fitting belonging to any person licensed to deal in dutiable goods is by these rules, or by any general or special order of the Excise Commissioner, directed to be secured or locked, the licensee shall, to the satisfaction of the proper officer-in-charge, as the case may be, provide, affix. repair and renew all fastenings requisite for the purpose of enabling officers to affix locks thereto or otherwise to secure them.

(2) If the licensee or warehouse-keeper fails so to do, the proper officer mshayll provide, affix,paid oo demand by the licensee or warehouse ke pereas the case may be.

(3) All requisite excise ticket or keys shall be provided by the collecting Government.

71

ILE 136

WLE141 PROSISIONSOFLODGINGS FORTHEEXCISE STAFF POSTED 61

TO THE BONDED

MANUFACTORY OR WA REHOUSE

(4) If any licensee or warehouse -keeper fails on demand

to pay the h the °xpenses of providing, affixing, repairing or renewing, fastenings, as Int or

prescribed in sub-rule (2) or if any licensee or warehouse-keeper, or his

t on

servant or workman, wilfully destroys or damages any such fastening, or mute nay lock-label, or improperly obtains access into any warehouse, room, o's or glace. vessel or fitting, or has any fastening vessel or fitting so constructed,

nlent- That the security intended to he obtained by any lock or fastening may he nd to lefeated. the licensee or warehouse -keeper shall he liable to a penalty which been may extend to two thousand n.rpees.

137-A. Duplicates of documents may be granted on payment of fees.-The g ap- proper officer may, on application, grant a duplicate of any certificate, ier all licence, transport permit or other document issued to any person on

ids in payment of a fee of rupee one, and subject to such other conditions as may brier UC imposed by the proper officer. if he is satisfied that no fraud has been orrect committed or is intended by the applicant.

age of

scary,

138. Goods

, plant and machinery chargeable

with duty not paid

. -W l1 e n the duty leviable on any goods is owing from or by any person carrying on cling, trade or business, whether as a manufacturer or as dealer in such goods, h his all dutiable hoods, and all materials

and preparations from which any such

use of goods are made and all plants. machinery, vessels. utensils, implements,

any articles for making or manufacturing any such goods, or preparing any shall materials or by which the trade or business is carried on, in the custody or

oncr

possession

of the person carrying on such trade or business or in the

custody or possession of any agent other person in trust for or for the use

ores,

of the person carrying on such trade or business, may be detained for the

place purpose of exacting such duty: and an y officer duly authorized by general

cer or

or special order of the Excise Commissioner may detain such goods. dy for materials, preparations. plant, machinery , vessels , utensils . and articles until such duties or any sums recoverable in lieu thereof are paid or

to the recovered; and such direction shall have effect notwithstanding any change !the in the ownership of the trade or business.

never 139. Dutiable goods not to be sold except in prescribed containers bearing

)fling,

a label

.--if any dutiable goods are found in the possession of any dealer in !such or retailer of such goods, not being wrapped or labelled as hereinbefore prescribed or of which the wrapper or label is out or torn, or the wrapper !'with or other container hears any other mark or appearance of having been imay opened or tampered with, such goods shall be liable to confiscation and

such dealer or retailer shall be liable to a penalty which may extend to one

rouse,

thousand rupees.

ieal in

140. Officer not to disclose information learned in his official capacity.-if

of the

any officer except In the discharge in good faith of his duty as such officer shall,

discloses any

particulars learned by him in his official capacity in respect rybe,

of any goods, he shall be liable to

a penalty not exceeding

one thousand

use of

rupees.

141. Provisions of lodgings for the excise staff posted to the bonded manufactory or warehouse

.--The licensee of a bonded manufactory orft cer iereof

warehouse shall, where so required by the Excise Commissioner

, provide tease

the officer and the staff posted to the manufactory or bonded warehouse

with suitable lodgings conveniently situated

to the factory or bonded

warehouse premises

at a rent not exceeding

ten per cent. of the pay of each acting

officer so accommodated. If for any reason the licensee is not able to

provide

72

62 MEDICINAL AND TOILETI'RIJ'ARATIONS SCHEDULE

(EXCISE DUTIES) ACT, 1955

such accommodation he shall provide suitable accommodation to the satisfaction of the Excise Commissioner near the factory or bonded warehouse recovering only ten per cent. of the pay of the occupant. Explanation.-The expression "pay" shall not be deemed to include dearness allowance and other allowances.

142. Power to issue supplementary instructions

.-The Excise Commis- sioner may issue written instructions providing for any supplemental matters arising out of these rules.

143. Cancellation of former rules

, orders and notifications

.-All rules made under any law corresponding to this Act in force in any State are hereby repealed except as respects things done or omitted to be done before such repeal and every licence granted under any such rules shall be deemed to have been granted in accordance with the provisions of these rules.

Comment Repealing the old rules

.-The proviso to Sec. 21 cannot change the position in view of the new rides framed in 1956 with respect to medicinal preparations. As

soon as

the new rules came into force the old rules must fail and there is a specific provision in the new rules (namely rule 143) which sayts that all rules made under any law corresponding to the Act are hereby repealed.

2[SCHEDULE

List Of Medicinal And Toilet Preparations Containing Alcohol which are Capable of Being Consumed As Ordinary Alcohol Beverages

Pharmacopoeial Preparations

Aquas:

Aqua Anisi Concentrata (Anisi Water Concentrated).

" Anethi Concentrata (Concentrated Distilled Water). Comphorae Concentrata.

" Caryophilli Concentrata.

" Cart Concentrata.

" Chloroformi Concentrata.

" Cinnamoni Concentrata. Mellis.

Menthae Piperitae Concentrata. Pimentae Concentrata. Rosae Concentrata.

Elixirs:

Elixir Anisi.

" Aromaticum.

" Aurantii Amari.

" Papaini. Pepsini. Simplex. Extracts:

Extractum Agroyri Liquidum.

" Cocillanace Liquidum.

1. Hyderabad Chemical and Pharmaceutical Works Ltd. u . State of Andhra Pradesh. A.I.F

1964

S.C. 1870 at p. 1872.

2. The Schedule is reproduced here as amended

up to 1st January. 1970.

1EDULE

SCHEDULE MEDICINAL AND TOILET PREPARATIONS 63

to the (EXCISE DUTIES )

RULES, 1956

bonded Exphoribiae Liquidum. Kavae Liquidum.

hclude Kolae Liquidum.

Malti Liquidum. Ilnmis- Glycerium Croci.

mental Infusions:

Infusum Carophilli Concentraturn.

I rules

.. Rosae Acid um Concentratum. ite are

Infusum Scopari Cone. !before

Liquors:

kemed

Liq. Ethyl Nitrites.

ks.

Ethyl Nitritis Cone. Cocci.

Lotions:

Con in Lotion Evaporans.

bits. As Spirits:

Specific Spiritus Aetheris.

!under Aetheris Compositus. Aetheris Nitrosi.

Ammoniac Fetidus.

Ammoniae Aromatscus.

d Being Amygdalae Amarae. Anisi.

Aromoraciae Compositus.

Aurantii Compositus.

Cassia.

Cajputi. Camphorae. Choloroformi. Cinnamomi.

Cloniensis.

Junipers.

Lavandulae. Lavandulae Compositus. Menthae Piperitae.

Pulegii.

Rosamarini.

Succus Limonis Syrups:

Syrups Aromaticus.

" Chloralis.

" Limonis (Except

M/s. Calcutta Chemical Company

's Lemon Syrup

B.P.).

Tinctures:

Tinctures Absinthii

" Aurantii

" Aurantii Cone. kA.I.F

" Boldo.

" Cardamom !

Aromatica

Tincturae

Cardamons Composita.

i

74

u4 MEI)ICINALANDTOILF FPREPARATIONS SCHEDULE

(EXCISE DU lIES)ACT, 1955

" Carminative..

" Cascariliae. Cinn Cotnposita

" Cocci.

" Cow. Croci. Cubabae.

" Gentian Co. Hiunamelidis. Kolas.

Kramariae. I.unonis. Liniuuis Concentrata. 1.upuli.

Oliveri Cortice. Sumbul.

" ')'ol a )aria. Valerianae Simplex. Vir-.inn Aur;antlt. Vinum Xercuro (Sherry Wine) Zirt.ibeihs Fortis. Zingibcris Mills.

Non-Pharmacopoeia ⁾Preparations Medicinal

Preparations:

Acctum Odoraturn.

" Rovendulae. ' Rosae.

Armil.

Apetone.

Aqua Anel hi.

Anisi Aromaticum. Aurantii Amaris. Carclauiomi Co. Elixir Simplex.

Hollis.

"Junipers Concentrata.

" Lavandulae. Asaplros. Asavlii.

Asavi r re. Asok Cordial. Asok Eletris.

Aswan. B.C. Min Elixir ⁽except the product of this name manufactured by M/s.

Phoenix Drugs House (P.) Ltd.. Calcutta).

75

I SCHEDUL

CHEDULE E MEDICINAL AND TOILET PREPARATIONS 65

(EXCISE DUTIES )

RULES, 1956

Caricapetol. Cinocainis. Elixir Amygdalae Co.

" Car daiiionii Co.

" Valerian llromi.

" Valeiine Compound.

Enzymol. Essence Amygdalac Co.

" Amygdalac.

" Anethi.

Anisi.

Aruniatica. Aurant^. Capsici. Cardamoms r;ardarnomi Co. Ceryophylli. Crinalis.

I,iinunis

Menthac Pip.

Mini. Myrist icae.

Roemarini. Shatwaii. Zingiberis.

Extractum

Absinthii Liq:

" Aurantii Aniar Liq. Ext. Kamala Liq. Extractum Zingiberis.

" Shatwari Liq. Extract Rosae Ltq.

Glyccrium Aurantii.

Glycolactophos.

Hapatin.i. Infusum l.iinonis. Kalpak.

Ladcovine. l.ccivi n. Liquid Extract of Ashwagandha ".lshwin".

Liquid Extract Kushta (Saussitrea lappa. Product of

M/s. Zandu Pharmaceutical

Works, Bombay). Liquor Atirantil Pro. Syrup Croci.

Limonis Pro. Syr-Lip Lilly Tonic.

Lotto Ros.

Maltona.

Mecinvinc.

76

SCHEDULE

66 MEDICINAL ANDTOILETPREPARATIONS

(EXCISE DUTIES) ACT, 1955

Vinol .1

Metofit. Vino- c;

Metovit. Vino i n

Mustee

Tonic. Vino to Ne rvohrlrt.

Vinte F Neurolecithin. Vinte R:.ckto Phospho-Malt. Vinurh A Sarsa Henttiriic. Vital Sheritone. Vitap^ol.

SinatonI•. Zola orc

Soma Totuc.

Spiriuis Absintl ►

il. Anethii. Arnmaticu5 Aurantii. Cararnullu Cornpsitus

sst

Cardamom.

ant

Canis.

Eau- e-T( Coriandrt. Eau- e-Tc Cutuini. Pertu e C Litnonis. Perf e G Menthae Virid. Eau a-la

1'itnerltat . Lak e Eat Pudinae. Lakn e Toii Rosac. Joie e Vtv Aims De Dl

Succus Cucumis.

Korri simo

Cucus Mori. La vi En R Super Ncoevcl. Ma'n clle Surupus Cinnamomi. Perk me Bb Perf me M<

'I'inclura Ave",'. Peril me F o

"Card Co-Extra.

After Shavt

" Cardamoms.

" Canii.

" Caryophytli. - Coriandrl. Cutuini Alba. (banns Nigra Gcntiattac. Gulancha.

Kantala.

Levandulac. Limonis Cortex. Manthae Peperiatae. Orris Root.

Persionis Co.

Santali Citrint. Santali Rubri. Sumbul.

Tinospora.

Vanilla.

77

IEDULE SCHEDULE MEDICINAL AND TOILET PREPARATIONS 67

(EXCISE DUTIES) RULES, 1956

" Vindla. Vinolectthin. Vino-Pepsol. Vinosan.

Vinovita. Vinter Forte. Vintex.

Vinum Absinthii. Vitalan.

Vitaphol.

Zola Cordiation.

Toilet Preparations Eau-de

-Cologne (Except Tata's and Calcutta Chemical Co.'s Eau-de- Cologne

Eau-de -Portugal). Lavender Water (Except Calcutta Chemical Co.'s Lavender Water). Essence of l avendulac.

Essence Rosati Duleis.

Santal Flay.

Eau-de-Toilette Calypso .

Eau-de-Toilette Culchheri . . . . . . Products of M/s. Tata Oil Mills Com Perfume Calypso . . . . . . . . . pang Ltd.. Bombay. Perfume Gulchhert . . . . . . .

Eau-de-lavaade . . .

Lakme Eau-de Cologne . . . . . . . Products

of M/s

Laknie'foilet Water . . . . . . . . . pany Ltd.. Bomba. yT.ata Oil Mills Com- Joie De Viver Perfume

Alma De Dios Perfume .

Korrissimo Perfume Products of M/s. Kay J'ere Perfumes. La vie En Rose Perfimie . . . . . . . Bombay

Ma'nizel le . . . . . . . . . . . . . .

Perfume Blue Orchid

Perfume Manoranjatham . . . . . . Products of M/s. Variety Industrial Perfume Fortune . . . . . . . . . . Agencies, Bombay.

After-Shave Lotion . . . . . . . . Product of M

/s. Kemp tir Co. Ltd..

f?onrbay..

Ayurvedic

Preparations

Drakaharishta. Drakshasva. Pippalyasavarn. Mahadraksharista . . . . . . . . . Manufactured by M/s. Dacca Ayur- vedic Pharmacy Ltd.. Calcutta Pippalays Dyasab . . . . . . . . . . Manufactured by M/s. C.K. Sen & Co. (P.) Ltd.. Calcutta.

Kumarigur . . . . . . . Manufactured by M/s. Rajvaidya Guile's Shahu Aryoushadhi Karkhana Ltd.. Kolhapur. Himalaya SanJiyini Sudha . . . . . . Manufactured by M/s. Himalaya Ayurved Bhawan

. Patna.

Himalaya Stri-San livini . . . . . . . -Do- Himalaya Shisu

-SanJivitli . . . . . . -Do-

78

MEDICINAL AND TOILETPREI'ARATIONS SCHEDULE

(EXCISE DUTIES) ACT, 1955

Himalaya Salsa . . . . . . . . . . . -Do-- Kumari Asav No. 1 Manufactured by M/s. Dr. Purooit's Pharmacy. Kolhapur (Maharashtra).

Halani Kadha No. 3 ........

-Do- Draksha a .. ........... Manutactured by M/s. Universal Ayurvedic Pharmacy, Shantinagar.

Nagpur.

Mnitsanjivani Sura

. . . . . . . . .^-Do-

Dashmulasav

. . . . . . . . . . . .^-Do- Khajursav . . . . . . . . . . . . . . -Do- Mrit Sanjivani Sura

. . . . . . . . . Manufactured by M/s. Shrec Baidyanath Ayurved Bhavan Pvt.

Ltd., Nagpur.

Mritsaniivant Sura . . . . . . . . . Manufactured by M/s. Samrat Ayur- vedic Pharmacy Regd., Amritsar.

Madhuras . . . . . . . . . . . . .

Manufactured by M/s. Bharat Manufacturing Co. Hazaribagh (Bihar).

Somras . . . . . . . . . . . . . . . -Do- Shaktiras . . . . . . . . . . . . . . -Do- Kumarex-3 . . . . . . . . . . . . . Manufactured by M/s. Dhootpapesh- war Industries Ltd., Panvel

(Maharashtra).

Ashotone . . . . . . . . . . . . . -Do-

Drakshasava (Special) . . . . . . . . -Do-

Abhayarlshtra . . . . . . . . . . . . Manufactured by M/s. Shir Ram Aushadlii Bhandar Chiplun, Rat-

nagiri (Maharashtra).

Amritarishta . . . . . . . . . . . . -Do- Kutjarishta . . . . . . . . . . . . . -Do- Aijunartshta . . . . . . . . . . . . -Do- Lohasava . . . . . . . . . . . . . . -Do- Arvindasava . . . . . . . . . . . . . -Do- Tansino . . . . . . . . . . . . . . . Manufactured by M/s Verma Phar- macy Private Ltd.. Poona.

Eutc,n is . . . . . . . . . . . . . . . -Do-

Pancharishta

. . . . . . . . . . . . Manufactured by M/s. Zandu Phar- maceutical Works Ltd.. Bombay.

Lexsoll ...............

Manufactured by M/s. Dr. R. Shri Kantiah, Bangalore.

TABLE A

(Restricted Preparations)

MEDICINAL PREPARATIONS

Cariplex Manufactured by M/s. Oriental Trad- ing Co.. Calcutta.

Asavin . . . . . . . . . . . . . . .

Elixir Taka Combex

. . . . . . . . . Product of M/s ^.Indu Pharmaceutical Metovit . . . . . . . . . . . . . . . Works ^,Bangalore. Zola Cordiaton

. . . . . . . . . . .

Inducarnis

. . . . . . . . . . . . . Product of M/s. Metro Golden Metovit

. . . . . . . . . . . . . . . Laboratories (India), Bombay.

.

79

MULE

SCHEDULE MEDICINAL AND TOILET PREPARATIONS

64

(EXCISE DUTIES) RULES, 1956

(Restr

ic ted Preparations)

ro,ait's

tetra). Pharmacopoeia )

Preparations

MEDICINAL PREPARATIONS

tersal Nagar,

Tinct. Q

uill B.P.C . . . . . . . . . .

Tinct. Hemidesmi LP . . Tinct .

Chinensis I.P. Tincture of Anthemidis . . . . . . .

Manufactured by M/s. Zandu Phar-

maceutical Works Ltd., Bombay. Capvintone . . . . . . . . . . . . . Shret' Manufactured by M/s. Fr. Superior

n Pvt.

Monte Mariano Church. Farangipet (South Karnal).

Aqua punac Cone . . . . . . . . . . :Ayur-

Manufactured by M/s. Tack Phar-

u.

macopoeia Works, Jodhpur.Elixir lysohin . . . . . . . . . . . .

iharat

Mamufactured by M/s. Shcttys Phar-

ibagh

maceutical and Biologicals Ltd., Hyderabad.

(Non-Pharmacupoeial)

MEDICINAL PREPARATION

Elixir Peptenzyme . . . . . . . . . .

Manufactured apesh-

by M/,. PharmaTnist, Bombay.

Panvel Tincture Saussuria . . . . . . . . . Manufactured by M/s. India Chemi- cal and Pharmaceutical Works,

Hyderabad.

Extract Tulsi Liquid . . . . . . . . .

Manufactured by M/s. Alca Chemi-

tRam cals Industries Pvt. Ltd. Gonda).

t Rat- Ext. Cimicifuga . . . . . . . . . . . Manufactured by M/s. Indian Chemi-

cal and Pharmaceutical Works,

Hyderabad. Glycero Compound with Lecithin . . Manufactured by M/s. Spencer & Co.

Ltd., Madras.

Panovin Compound

Plain . . . . . . Manufactured by M/s. Bombay Phar- maceutical Works Pvt. Ltd., Bombay.

Durol . . . . . . . . . . . . . . . . iPhar- Manufactured by M/s. Pfizer Pvt. Ltd., Bombay.

Shericarnis . . . . . . . . . . . . . Manufactured by M/s. Avon

iPhar-

Malariana Pharma. Mangalore.Winhepar B. 12 . . . . . . . . . . . Manufactured by M/s. Bombay Phar-

I Shri

maceutical Works Pvt. Ltd., Bombay.Tr. Lavendule Composite Manufactured by M/s

. National

Chemical and Pharmaceutical Works, Ghaziabad.

Ashitone . . . . . . . . . . . . . .

Manufactured by M/s .

Ashoka

Laboratories, Rampura Phul (Pun-

jab). Zola Cordlation

iTrad- . . . . . . . . . . . Manufactured by M/s. Pharmed Pvt. Ltd., Bombay.

Tr. Moschi . . . . . . . . . . . . . Manufactured by M/s. National xutical Pharmaceutical and Medical Service,

Qutlon.

Ark Pod i na . . . . . . . . . . . . . Manufactured by M/s. Aurora

'olden Laboratories, Lucknqw. Ark Mint . . . . . . . . . . . . . Manufactured by - M/s. Shree Baidyanath Ayurved Lhavan (Pvt.)

Ltd.. Nagpur

80

70 MEDICINAL ANDTOILEI' PREPARATIONS

SCHEDULE

(EXCISE DUTIES ) ACT,1955

Wilson Compound Essence of Manufactured by M / s. Wilson Peppermint . . . . . . . . . . . . . Medicine Co.. Bombay. Manufactured by M/s. Pharmed

Natiipac. Private Ltd.. Chembur. Bombay.

Arke-e-Pudina . . . . . . . . . . . . Manufactured by M/s. Dermik Manufacturing Works, Broach

(Gujarat).

Akinton . . . . . . . . . . . . . . . Manufactured by M/s. Akin Laboratories, Hyderabad.

Plial

Gentian Simple (Tinct. Gentian B.P.C. ma v fac ured byPo na Road1 Nasik

1923) I

Meriphosmin . . . . . . . . . . . . Manufactured by M/s. Mercury Phar- maceutial Industries Ltd.. Baroda.

Bayer's Tonic . . . . . . . . . . . . Manufactured by M/s. Bayer (India) Ltd., Kolshet Road, Thana, Bombay

TABLE B

(Unrestricted

Preparation')

MEDICINAL PREPARATIONS

Manufactured by M/s. Martin and B.G. Phos . . . . . . . . . . . . . . Harris (Private) Ltd.. Calcutta. -Do-

M and H. Vasakanol . . . . . . . . .

-Do-

M and H-B Complex Syrup . . . . .

-Do-

M and H-B Complex Forte Syrup. .

Manufactured by M/s. OrientalTrad-

Fcribeta . . . . . . . . . . . . . . . ing Co.. Calcutta. -Do-

Vibeta EILxir

. . . . . . . . . . .

Manufactured by M/s. Pharma Vimidcx . . . . . . . . . . . . . . . Search Laboratories. Bombay. Manufactured by M/s. Zandu Phar-

Campho Codi Vasaka . . . . . . . maceutical Works Ltd.. Bombay. -Do- -

Liquid Extract of Uriginea . . . . . .

Manufactured by M/s. Standard

Standatone . . . . . . . . . . . . . Pharmacy. Bombay. -Do-

Kof-Tone . . . . . . . . . . . . . .

Manufactured by M/s. Kemp & Co.

Phosphokem . . . . . . . . . . . .

Ltd.. Bombay

Manufactured by M/s. May and

Vallergan Syrup

Baker Ltd.. Bombay.

-Do-- Vallergan Forte . . . . . . . . . . .

Manufactured by Dr

tihaichancira Nuropep . . . . . . . . . . . . . .

Laboratory ^.Bombay.

Manufactured by M/s. Mci -k Sharp Phedros . . . . . . . . . . . . . . . and Dhome of India Private Ltd.. Bombay.

--Do-

Aciminos (with vitamin B- 12) . .

-Do- Vitmol Compound . . . . . . . . . -Do-

B.G. Phos-12 . . . . . . . . . . . . -Do-

Prothricin . . . • • • • • . . . . . Manufactured by M/s. Geoffrey Man- Elixir Mephentine . . . . . . . . . . ners Co. Private Ltd.. Bombay.

I

81

BEDULE

I SCHEDULE

MEDICINAL AND TOILET PREPARATIONS 71

(EXCISE DUTIES )

RULES, 1956

Wilson

Toniazol

Manufactured by M/s. Taddington Chemical Factory

Private Ltd.. Bom- farmed bay.

BY.

Heparex M/s. Birla laboratories , Calcutta.

Derm i k

Elbicom

--Do- Broach Tulso -Du- Tuisol with Ephedrine

-Do-- Akit'

Dilapsin M/s. Dhootapapeshwar Industries

l,td., Panvel,

Kolal?a (

Bombay).

a Phar- Darkowin

,Nasik- M/s. The Sanitex Chemical In- dustries Ltd., Baroda.

Hepatina

rv Pha r-

M/s. The Calcutta Chemical^Co^.^Ltd^.,

roda.

Calcutta^.Bisedyl (ii) i (India)

Callo-cal-D Elixir lumbar

Cas-Evac

Efcorlin Sterile

Solution (Conc.)

Elixir Bivinal

Elixir Ephedrine

Compound

Elixir Myliron Ei iphomin

Mn and a,

Gafiartone ( ii) (with Creosote and (Products of M/s. Standard Phar- Guaiacol) maceutical Works,

Calcutta). Gaj)artone (fit) (Plain) Gennol

Liquid Bardase

talTrad-

Liquor Sedans

K. Liquid

Pharma Mynberrys Compound with ovolocithin (Manufactured by M/s^.

Associated

9.

Drug Co^.

Private Limited^.Bangalore). du Phai - Endrine Isotonic (Product of M/s. Geoffrey Manners & hay. Co. (Private)

Ltd.. Bombay). Rubraton Elixir Pediatric (Product of M/s. Sarabhai Chemicals. kandard Baroda).

Sani-Vidol Compound (Product of the Sanitex Chemical In- (with creosote and Guaiacol) dustries Ltd ., Baroda). ap

& Co.

Govil's Gripe Water (Product of M/s. Gopaldas Visram & Co., Bombay).

lay and Kleshahari

T.C.F. Vitamin

B. Complex (Product of M/s. Pharma Search

(Oral Liquid (

including Vitamin B- 12) Laboratories , Bombay). ichandra Bronchosol⁽Cough Syrup) . . . . .

Gripe

Mixture . . . . . . . . . . . . (Products of M/s .

Indian Research Vasak

ek Sharp

. . . . . . . . . .

. . . . . . Institute^,Private Ltd^.,Calcutta)^.

ate Ltd.

Vasak with Hypo and , ^Tolu. . . . . .

Urneptol . . . . . . . . . . . . . .

(Product of M/s. Emedia Export Com- pany .

M.B.H., Bombay). Plebex Elixir . . . . . . . . . . . . .

(Product of M/s. Geoffrey Manners & Co., Private Ltd. Bombay). Sedofina Elixir . . . . . . . . . . .

(Product of M/s. Calcutta Chemical

Co. Ltd.,

Calcutta). trey Man- Palo t Compound . . . . . . . . . . (Products of

4y,

M/s. Parke Davis & Co .Ltd.. Boinhav)

82

MEDICINAL AND1Uli e : .^.^ ,^.. ► IU;vb

SCHEDULE

(EXCISE DUTIES ) ACT, 1955

Inn Compound with Creosote and (Products of M/s

. Indian Research

Cu atacol Institute ( Private ) Ltd.. Calcutta). Irin Vita-Compound with Guaiacol.

Vitamin 13-Complex and Vitamin B-

12 ................

Bromovale . . . . . . . . . . . . . -Do- Govil's Amrit Mixture . . . . . . . . Govil's Asti ► aof . . . . . . . . . . . Asthma and Cough Mixture . . . . . (Products of M/s. Gopaldas Visram & Govil's Peppermint Compound . . . Co., Bombay-2). Veer Bachha . . . . . . . . . . . . . (Products M/s. Birla Laboratories, Gripe-Z (Gripe Water) . . . . . . . . Calcutta-30). Mktura Bismuth Co. with Opium (Product of M/s. Empire Chemical Works, Bombay-7).

lb-nw-Drakso Mart . . . . . . . . .

(Product of M/s. Alembic Chemical Works Co. Ltd., Baroda-3). Waterbury's Compound with (Product of M/s. Pharmed Private Creosote and Guaiacol . . . . . . . Ltd.. Bombay-1). Sani-Gerniol . . . . . . . . . . . . (Product of M/s. Sanitex Chemical Industries. Ltd., Baroda).

l Ivribenza mine Elixir . . . . . . . . (Product of M/s. Ciba Pharma Private Ltd.. Bombay).

Caicidrinc Syrup

(Product of M/s. Abbott Laboratories India, Bombay).

Allitou Compound . . . . . . . . . . (Products of M/s. Allied Parmaceuti- Alliton Phos Syrup . . . . . . . . . cal Laboratories, Baroda). Becozym Syrup . . . . . . . . . . .

Listerine Antiseptic

(Product of M/s. Pharmed Private

Ltd.. Bombay). Stanley' Pulmosian Compound with

(Products of M/s . Stanley Phar- Cerosote and Guaiacol . . . . . . . . maceuticals^.Madras). Stanley ^'s Gripe Mixture

. . . . . . .

Perncxin

Elixir . . . . . . . . . . . (Product of M/s. Shering Asia, Bom- bay).

Woodward's Gripe Water . . . . . . (Product of M/s. Orient Pharma Private Ltd., Madras).

I ncret one . . . . . . . . . . . . . . [Product of M/s. G.W. Carnrlck Co. (Asia) Ltd., Bombay].

Amrutanjan Ltd.'s Gripe Mixture (Product of M/s. Amrutanjan Ltd.. Madras).

Pasuma Injection . . . . . . . . . . (Product of M/s. Emedia Export Co. M.B.H.. Bombay).

Amtnobiks . . . . . . . . . . . . . M/s. Ubique Chemical Laboratory Private Ltd., Calcutta.

Cofron Elixir . . . . . . . . . . . . M/s. Abbott Laboratories (India) Private Ltd.. Bombay.

Elixir Panovin . . . . . . . . . . . . M/s. Bombay Pharmaceutical Works Private Ltd.. Bombay.

Phosfoinin . . . . . . . . . . . . . . M/s. Sarabhai Chemical, Baroda. Phospho Vintone . . . . . . . . . . M/s. Standard Phamaceutical Works Ltd.. Calcutta.

Plebex Forte Vitamin B-Complex M/s. Geoffrey Manners & Co., Private Elixir . . . . . . . . . . . . . . . . Ltd., Bombay. Rubraplex . . . . . . . . . . . . . . M/s. Sarabhal Chemicals. Baroda.

4

1

IDULE SCHEDULE MEDICINAL AND TOILET PREPARATIONS 73

(EXCISE DUTIES ) RULES, 1956

search

Ubiks Elixir Vitamin B-Complex with M/s. Ubique Chemical Laboratory a). Folic Acid . . . . . . . . . . . . . . ( Private ) Ltd.. Calcutta. Ubike Cough Syrup

. . . . . . . . . -Do- Utrobiks

. . . . . . . . . . . . . . . -Do-

Waterbury s Vitamin Compound . . . M/s. Pharmed Private Ltd

., Bombay.

Cremosuxidine . . . . . . . . . . . M/s. Merck Sharp and Dohme of India Private Ltd., Bombay.

Tyotocin . . . . . . . . . . . . . . . ^-Do- ram &

Cremomycin

. . . . . . . . . . . .

-Do- Liquor Diastos

. . . . . . . . . . . ^-Do-

dories,

B.G.Phos

. . . . . . . . . . . . . .

-Do-- imical Ant of . . . . . . . . . . . . . . . .

Manufactured

by M/s. The Bengal Immunity Co

.. Ltd., Calcutta. kmical Raj Bindu

. . . . . . . . . . . . . Manufactured by M/s

. Vallabh Vijay

and Sons . Bombay.

Private Betonin

. . . . . . . . . . . . . . . Manufactured by M/s. Boots Pure Drug Co. (India) Private Ltd., Bom-

bay.

imiical

Cobeton

. . . . . . . . . . . . . . -Do-

Private Deltasta Nasal Spray

. . . . . . . . -Do- Vicks Formula -44 Cough Mixture -Do-

atories Vicrain Vicarin . . . . . . . . . . . . . . .

Manufactured by M/s

. G.W. Carnrick Co. (Asia) Ltd. Bombay.

aceuti-

Pectamol Cough Linctus . . . . . . Manufactured by M/s^.British Drug House (India) Private Ltd.. Bombay.

Private

Bivit . . . . . . . . . . . . . . . .

Manufactured

by Prof. Gajjar's Standard Chemical Works

Limited.

Phar- Bombay. Hemiphos

. . . . . . . . . . . . . . Manufactured by M/s^.Geoffrey Man- ners & Co . Ltd., Bombay.

i, Bom- New Farilex

. . . . . . . . . . . . . Manufactured by M/s ^.Rallis India

Ltd., (T.C.F. Division), Bombay. !karma Syrup of Figs . . . . . . . . . . . . Manufactured by M/s. Kemp and Company Ltd ., Bombay.

kk Co. D it o syn Syrup

. . . . . . . . . . . . Manufactured by M/s ^.Briush Drug House (India) Private Limited, Bom-

in Ltd., bay.

port Co.

Ambodryl Syrup . . . . . . . . . . . Manufactured by M/s ^.Parke Davis

( India) Private

Ltd., Bombay.

oratory Dilantin Suspension -Do--

Grymix ............... Manufactured by M/s

. Boots Pure (India)

Drug Co. (India) Private Limited, Bombay.

GWorks Collo-Cal- D-Oral

. . . . . . . . . .

Manufactured by M/s . The Crookes

Laboratories Limited ^,Bombay. roda.

Collo-Cal-with B- 12 Oral . . . . . .

-Do-- dWorks Nutro Phos . . . . . . . . . . . . . Manufactured

by M/s. The Cochin Chemical Laboratories

Private Ltd..

„Private Kerala. Devezyme

. . . . . . . . . . . . . . Manufactured by M/s ^.Devens Phar- aroda.

maceuticals, Bombay.

84

MIIMCINALANDTOILETPREPARATIONS SCHEDULE

(EXCISE DUTIES) ACT 1955

t h-, c•I rn l lixir

. . . . . . . . . . . . -- Du- I 'wwrna . . . . . . . . . . . . . . Manufactured by M/s. Bombay Phar- maceutical Works Private Ltd.. Bom-

bay.

Glyc erovine . . . . . . . . . . . . . Manufactured by M/s. Enoch Phar- ma, Quilon.

Garnigcn Drops . . . . . . . . . . . Manufactured by M/s. Hoechst Phar- maceuticals Ltd.. Bombay.

Blood-in-Draksha . . . . . . . . . Manufactured by M/s. Bopha Laboratories. Kottayam.

Plastules Elixir . . . . . . . . . . . Manufactured by M/s. Geoffrey Man-

ners

& Co. Ltd., Bombay. Liquid Extract Euphotine . . . . . . Manufactured by M/s. Zandu Phar- maceutical Works Ltd.. Bombay.

Liquid Extract Chiratae . . . . . . . Manufactured by M/s. Zandu Phar- maceutical Works Ltd., Bombay.

Liquid Extract of Borbordis . . . . . -Do--

Liquid Extract of Aletris . . . . . . . -Do-

Antesol Elixir . . . . . . . . . . . . Manufactured by M/s. Sarabhai Chemicals. Baroda.

Savlon Hospital Concentrate . . . . Manufactured by M/s. Imperial

Chemical Industries (India) Private Ltd. Calcutta.

Savlon Liquid Antiseptic . . . . . . ^-Do- Savlon Veterinary Concentrate . . . ^-Do- I ,Or ex

enc Head Lotion . . . . . . . .

Manufactured by M/s. Imperial Chemicals Industries (India) Private Ltd., Calcutta.

Tetinosol Solution . . . . . . . . .

--Do- Catevlon Concentrate . . . . . . . .

..-- Do-- Catevlon Tincture . . . . . . . . . . ^-Do- Shetty's Gripe Mixture

. . . . . . .

Manufactured by M/s

. Shetty's Phar- maceutical and Biologicals Ltd.,

Hyderabad. I saby Lonel . . . . . . . . . . . . . -Do-- \%imsu Gripe Water . . . . . . . . . Manufactured by M/s. Vimso Chemi- cals Pvt. Ltd.. Navsari.

Vilkof Cough Syrup

. . . . . . . . . Manufactured by M/s. Vilo Laboratories, Bombay.

T ossex syrup

. . . . . . . . . . . .

Manufactured by M/s. Sarabhai Chemicals, Baroda.

Oral Pernavit Fortified

. . . . . . . . Manufactured by M/s. Neo-Pharma

Pvt. Ltd.. Bombay.

t laenioplex

. . . . . . . . . . . . . Manufactured by M/s. Pratap In-

dustries, Chitur, Kerala. 1'rintoplex . . . . . . . . . . . . .

-Do-- Printophos . . . . . . . . . . . . .

-Do-- Vasacodin Cough Syrup . . . . . . .

-Do-- l'rint niol . . . . . . . . . . . . . .

--Do- .hear Harait . . . . . . . . . . .

Manufactured by M/s. Anandkar Karayalaya Pvt. Ltd., Etawah. Award Gripe Water . . . . . . . . ^-Do- Manufactured by M/s. Rallis Indial cirri;tzo! . . . . . . . . . . . . . Ltd.. Bombay.

85

ULE SCHEDULE MEDICINAL AND TOILET PREPARATIONS 75

(EXCISE DUTIES ) RULES, 1956

Bambinic . . . . . . . . . . . . . . Manufactured by M/s. Ayurvedash- ram Pharmacy Ltd., Ahmednagar.

Gripe Mixture . . . . . . . . . . . . Manufactured by M/s. Jayant Chemical Works Pvt. Ltd.. Bhav-

nagar.

iar- Lullamin Drop . . . . . . . . . . . .

Manufactured by M/s. Pharma Trust. Bombay.

Phos-B - Plex . . . . . . . . . . . . . Manufactured by M/s. Worli Chemi- cal Works Pvt. Ltd., Bombay.

>ha

Mixture Cardamoms Rubrum . . . . Manufactured by M/s. Alco Chemical Industries Pvt. Ltd.. Gondal

an- (Saurashtra). Pelican Cough Syrup with Anti-his-

iar-

Manufactured by M/s. Pelican Phar-tamine . . . . . . . . . . . . . . . maceutries and Chemical Industries, Bombay.

2r- Proxymel Scillae . . . . . . . . . . . Manufactured by M/s. Chemical In- dustries Pvt. Ltd.. Gondai

(Saurashtra).

Griparin . . . . . . . . . . . . . . . Manufactured by M/s. Alembic

Thai Chemical Works Co. Ltd., Baroda. Asthawil . . . . . . . . . . . . . . . Manufactured by M/s. Wilson

"al Medicine Co.. Bombay. ate Gargovil . . . . . . . . . . . . . . . Manufactured by M/s. Gopaldas Vis- ram & Co., Bombay.

Pectovil Bel ladona . . . . . . . . . . Manufactured by M/s. Vilco Laboratories, Bombay.

7ial

Periactin Syrup . . . . . . . . . . . Manufactured by M/s. Merck Sharp ate Dohme of India Ltd.. Bombay.

Liquid Extract of Thyme . . . . . . . Manufactured by M/s. Zandu Phar- maceuitcal Works Ltd., Bombay.

Tristina Expectorant . . . . . . . . Manufactured by M/s Mac Laboratories Pvt. Ltd., Bombay.

lar-

Sapat Tooth Ache Drops . . . . . . . Manufactured by M/s. Sapat & Co.. id.. Bombay.

Bhicka' s Sanjivan Mixture . . . . . . Manufactured by M/s. Aunin Phar- maceutical Pvt. Ltd.. Bombay.

mi-

Tossex Expectorant Cough Syrup . . Manufactured by M/s. Sarabhai

Chemicals. Baroda. Vilo

Allied Gripe Mixture . . . . . . . . . Manufactured by M/s. The Allied Pharmaceutical Laboratories.

Baroda.

Thai Deschiens ' Syrup of Haemoglobin Manufactured by M/s. Franco Indian

with Vitamin B-12 . . . . . . . . . . Manufacturers Pvt . Ltd., Bombay. na

Vilco Enzyme Forte . . . . . . . . . Manufactured by M/s. Vilco

In-

Laboratories, Bombay.

Elixir Evpeptine . . . . . . . . . . .

Manufactured by M/s . Raptakos Brett and Co. Pvt. Ltd.. Bombay.

Micoren Drops . . . . . . . . . . . Manufactured by M/s . Suhrid Geigy Ltd.. Baroda.

Liquid Extract of Salix Alba . . . . . Manufactured by M/s. Zandu Phar-

maceutical Works Ltd.. Bombay. Aar

IPCA's 999 Cough

Mixture Manufactured by M/s. Indian Phar-

maceutical Combine Association adia

Ltd.. Bombay.

86

MEDICINAL ANDTOILErPREPARATIONS SCHEDULE

76

(EXCISEDUrIES) ACT,1955 Balamrit . . . . . . . . . . . . . Manufactured by M/s. Bombay Drug House Pvt. Ltd., Bombay.

Ashokavit . . . . . . . . . . . . . . Manufactured by M/s. Arpike Pvt. Ltd.. Lucknow.

Kates Cough Syrup . . . . . . . . . -- Do-

Gripe Mixture "Grtpik" . . . . . . . --D" -

Ext. GlvicerrhVa Co . . . . . . . . . Manufactured by M/s. Alco Chemical Industries Pvt. Ltd.. Gondal.

Gripe'. . . . . . . . . . . . . . . Manufactured by NI/s. Cochin Cse1m ir-. ►

I Laboratories (Pvt.) Ltd.. Chalaku di.

Manufactured by M/s. Abbott Surhex Laboratories Pvt. Ltd., Bombay.

I VI Llll

. . . . . . . . ' . . Gripe Water . . . . . . . . . . . . . Manufactured by M/s. Chempha Laboratories. Kolal.

Chempha Syp. . . . . . . . . . . . -- Do-

Gu ura by M/s. MAanufpactuhredalt Phar-

maceutica ls IMO.. Ahm ed na r

ga.r . Manufactured by M/s. Standard B-Neurophos Pharmaceuticals Ltd., Serampore (West Bengal).

- -Do--

Risol with Caretapentane

Manufactured by M/s. Bombay Drug Syr. Calc Hypophosph

House Pvt. Ltd., Bombay.

Manufactured by M/s. May and

Tixylix Baker Ltd., Bombay.

Manufactured by M/s. Associated Eu phomin Drug Co. Pvt. Ltd.. Bangalore. Manufactured by M/s. Rup Chemi- Ashoka Cordial Compound

cals Pvt. Ltd.. Lucknow.

Manufactured by M/s. Roche

Sirolin New Formula . . . .

Product Ltd.. Bombay.

Manufactured by M/s. Morris Chemi- Mixture Cardamom Flava . . . . . . cals Works. Rajkot.

Manufactured by M/s. Vimso Chemi- Vimstln with Ephdrine . . . . . . cals Pvt. Ltd.. Navsari.

Vinistin . . . . . . . . . . . . Zeet Expectorant .. . . . . . . . . . Manufactured by M/s. Alembic Che imca 1 Works Co L.td. Baroda.

Manufactured by M/s. Franco-Indian

Omilcal . . . . . . . . . . . . . . .

Manufacturers Pvt. [.td., Bombay.

Manufactured by M/s. Vimso Chemi-

Compound Tincture of Chloroform

cals Pvt Ltd.. Navasari.

Manufactured by M/s. Standard

Kof-tone "H" . . . . . . . . . .

Pharmacy. Bombay.

Manufactured by M/s. The Cochin

Spasmosol . . . • . • • • • . Chemical Laboratories Pvt. Ltd Chalakudi (Kerala).

Manufactured by M/s. Bayer (India)

Detigon

. . . . . . . . . . . . . . Ltd.. Bombay. Manufactured by M/s. Franco India

Richelet^'s Blood Purifier . . . . . . Manufactures Pvt. Ltd.. Bombay. Manufacturer by M/s. Dr. Bhal-

Sa si iyl . . . . . . . . . . . . . . . chandra Laboratory, Bombay.

87

CHEDULE

SCHEDULE

MEDICINAL AND TOILET PREPARATIONS 77

(EXCISE DUTIES )

RULES, 1956

Vasaksyp

Day Drug . . . . . . . . . . . . . .

Manufactured by M/s .

Chempha Laboratories ,

Kalol.

Nke Pvt.

Syrpogly c . . . . . . . . . . . . . . -Do-

Kenalog - S Nasal Drops .. . . . . . . Manufactured by M/s. Sarabhai Chemicals, Wadi, Baroda.

Netalin Oral . . . . . . . . . . . . .

Manufactured by M/s. Orient Phar- :heroical ma (Pvt.) Ltd., Madras.

Argenil Expectorant . . . . . . . . . Manufactured by M/s. Vitacher

Cochin

Pharmaceuticals. Bombay. Novolep

t.) Ltd., . . . . . . . . . . . . . . . Manufactured by M/s. Bengal Chemicals and Pharmaceuticals Ltd.,

Abbott Calcutta.

ay.

Livogen Forte . . . . . . . . . . . . Manufactured by M/s. British Drug House (India) Pvt. Ltd.. Bombay.

Patmol Syrup . . . . . . . . . . . hempha Manufactured by M/s .

Raptakos,

Brett Co. Pvt. Ltd., Bombay. Selvigon . . . . . . . . . . . . . . .

Manufactured by M/s .

German

iii Phar- Remedies Pvt. Ltd., Bombay.Bytco Gripe . . . . . . . . . . . . .

ir.

Manufactured by M/s. Bytco Chemi- randa rd cal Industries, Nasik Road. Carmixol .. . . . . . . . . . . . . . ampore Manufactured by M/s. Chempha

Laboratories, Kalol.

Special Cough Mixture .. . . . . . .

Manufactured by M/s. M.C. Sarkart

and Sons. Bulsar. ay Drug Sarkarl 's anti - Asthmatic Mixture

-Do-

Sarkari's Tooth-ache Drops

1y and -Do--Sarkari's Kafsar . . . . . . . . . .

-Do- Sarkari's Saraperilla . . . ociatPd -Do-

Sarkari's Ague-mixture . . . . . . .

-Do- Chemi- Sarkari's Antussin Cough Mixture for

Babies . . . . . . . . . . . . . . . .

-Do-

Roche Betonin . . . . . . . . . . . . . . .

Manufactured by M/s. Boots Pure Drug Co . ( India) Pvt .

Ltd.. Bombay. ;Chemi-

Extractum Kalmegh Liquidium I.P. .

Manufactured by M/s .

Alembic

Works Co.

Ltd.. Baroda. ,Chemi-

Beta Complex . . . . . . . . . . . .

Manufactured by M/s. Assam

Chemicals

and Pharmaceuticals Ltd.,

Gauhati,

Jembic

Phosphoplex . . . . . . . . . . . . -Do-

,oda.

Syrup Rose . . . . . . . . . . . . .

-Do- ' ndian

Syrup Orange B.P. . . . . . . . . . -Do- ibay. Bharat's Body Jivan . . . . . . . . .

Manufactured by M/s. Bharat Chemi- Chemical Works, Surat. Bharat's Gripe Water . . . . . . . . -Do- andard Pharma Compound . . . . . . . . .

Manufactured by M/s .

Pharm Chem.

Mfg. Corporation. Bombay. Cochin Gripe

Mixture . . . . . . . . . . . .

Manufactured by M/s. Great India

L Ltd ,

Industrial and Pharmaceutical

Laboratories, Bombay. i (India)

Plastules Elixir .. . . . . . . . . . . Manufactured by M/s .

Geoffrey Man- ners and Co .

Ltd., Bombay. s India Plebex Elixir B .

Complex . . . . . .

iay. -Do-Novu t ox 2% . . . . . . . . . . . .

Manufactured by M/s . Bhal- J.S. Morison Son and Jones (India) Pvt. Ltd., Bom-

hav.

88

MEDICINAL ANDTOILETPREPARATIONS SCHEDULE

78

(EXCISE DUTIES) ACT, 1955

-Do-

Novutox 3% . . . . . . . . . . . . . Xylotox Hydrocloride 2% . . . . . . -Do- Ferry Tonic . . . . . . . . . . . . . Manufactured

by M/s. Assam Chemical and Pharmaceutical Ltd.. Ganhati.

Acicod . . . . . . . . . . . . . . . -Do-

Syrup Vasaka Plain

. . . . . . . . .^-Do-

Hypro -Lime Phos . . . . . . . . . .

Manufactured by M/s. Aurora Laboratories, Lucknow. Caripe Gripe Water .. . . . . . . . .

Manufactured by M/s. Aroma Phar- maceutical Co., Ameerpet, Hyderabad.

Guipac . . . . . . . . . . . . . . .

--Do---

Vascodin . . . . . . . . . . . . . . .

Manufactured by M/s. Surya Chemi- cals, Lucknow.

Ashoka Cordial Compound .. . . . . -Do-- Ramban Pain Killer . . . . . . . . . Manufactured by M/s. Ramban Patent Depot. Bombay.

Manufactured

by M/s. LaboratoriesCrimault's Linctus . . . . . . . . . . Crimault Pvt. Ltd., Bombay.

Syrup Bronchohist .. . . . . . . . . Manufactured by M/s. Scientific Pharmacy. Bombay.

Girish Ring Worm Lotion

.. . . . . .

Manufactured by M/s. Girish Phar- maceutical Works, Surat. -Do---

Girish Jiven Arka

. . . . . . . . . .

Om i lcal+F .. . . . . . . . . . . . . . Manufactured by M/s. Franco Indian Manufactures Pvt. Ltd., Bombay.

Gripe Mixture . . . . . . . . . . . . Manufactured by M/s. Wad Laboratories, Kolhapur.

Hepolax . . . . . . . . . . . . . . .

Manufactured by M/s. Pharmaceuti- cal and Chemicals (Travancore). Trivandrum.

Vasadrin . . . . . . . . . . . . . . . Manufactured by M/s. Bombay Drug House Pvt. Ltd.. Bombay.

Diapec Suspension .. . . . . . . . . Manufactured by M/s. Pfizer Ltd.. Bombay.

Altris Elixir . . . . . . . . . . . . . Manufactured by M/s. Alembic Chemical Works Co. Ltd., Baroda.

Calorite . . . . . . . . . . . . . . . Manufactured by M/s. Libra Dnigs (India), Poona.

-Do-

Pektoline C. Belladona . . . . . .

Chemitone . . . . . . . . . . . . . . Manufactured by M/s. Mysore Phar-

maceuticals ⁽1945) Bangalore for

M/s. Bharat Pharmaceuticals Co.,

Bangalore.

Diaporex Forte . . . . . . . . . . . .

Manufactured by M/s. Eisen Phar- maceutical Co. (P.) Ltd.. Poona. Carminex Forte . . . . . . . . . . . - -Do-- -Do-

Diaphorex . . . . .

Carminex . . . . . . . . . . . . . . -Do--

Esiphos . . . . . . . . . . . . . . . -Do- Romavin . . . . . . . . . . . . . . . Manufactured by M/s. Aroma Phar-

maceutical

Co.. Hyderabad.

89

SCHEDULE MEDICINAL AND TOILET PREPARATIONS 79

RILE (EXCISE DUTIES) RULES, 1956

Manufactured by M/s. Phannland I )iaphornrix . . . . . . . . . . . . . Products, Bombay.

-Do-- Ante, of Cough Syrup . . , . . . .

-Do-- sane C: armix . . . . . . . . . . . . . .

Manufactured by M/s. Mysore Phar-Ltd., Fosiron . . . . . . . . . . . . . . . maceuticals (1935), Bangalore.

--Do- Femitone . . . . . . . . . . . . . .

Manufactured by M/s. G.N. Hakim Ilakirn's Gripe Water . . . . . . . . . and Sons. Baroda. rora

Manufactured by M/s. Imperial Phar-Imperial's Gripe Waterr . . . . . . . . maceutical Products. Bombay.Phar-

Manufactured by M/s. Worii Chemi- rpet, Karna tive M ixi Lire . . . . . . . . . . cals Works, Bombay.

Manufactured by M/s. Kesari laxl h ra .. . . . . . . . . . . . . . Kutecram 'P.) Ltd.. Madras. Detni-

-- Do--!unritcc . . . . . . . . . . . . . . .

---Do--Sariba . . . . . . . . . . . . . .

Manufactured by M/s. Kesari mbar Garabharakshak .. . . . . . . . . . Kuteeram (P.) Ltd.. Madras

Manufactured by M/s. Kesari »orics

idi Panakam . . . . . . . .Sariphal. Kuteerarn (11.) Ltd., Madras. Manufactured by M/s. Great India stifle Pain Killer . . Industrial and Pharmaceutical

Laboratories, Bombay. Phar-

-I )i:rrint, . . . . . . . . . . . . . . -Do-Manufactured by M/s. ChemphaPain Relicvet . . . . . . . . . . . . . Laboratories. Kalol (Gujarat). hdian

--Do ---Syrup of Calcium Hypophosphite . .%.

-Do-Wad

Anti Pyrasol . . . . . . . . . . . . -Do- Wormipar . . . . . . . . . . . . . . aceut i --Do-Vinfertone . . . . . . . . . . . . . score). by M/s. Mysore Phar-ManufacturedAilerginc . . . . . . . . . . . . . . . maceuticals (1935), Bangalore.

I

Drug Manufactured by M/s. ChemphaGlycyrncco . . . . . . . . . . . . . Laboratories Kalol (N.G.).

r Ltd., -Do-Glycodin 'rerp Vasaka . . . . . . .

Manufactured by M/s. AlembicCardco Flora . . . . . . . . . . . . .lembic Chemical Works Co. Ltd.. Baroda. vda.

Manufactured by M/s. ChemphaGorvasympton . . . . . . . . . . . .i Drugs Laboratories. Kalol (N.G.) Manufactured by M/s. Crooks Inter- T.C.F. Cough Syrup . . . . . . . . .

farn Ltd.. Bombay-18.

e Phar- Rallis Indiaed by M/s.f ctu rManu a Diaphorate (Diaphoretic Mixture). . .bre for Ltd., Bombay. tls Co.,

Manufactured by M/s. Tridal Chemi- Trikas (Cough Mixture) . . . . . . .

cals. Amravati.

n Phar-

-Do- Carminet (Carminative Mixture) ia,

-Do- Kurbel (Diarrhoea and Dysentery Mixture)

Manufactured by M/s. Stan-Re]Stanhist Expectorant. . . . . . . . . Private Ltd.. Baroda.

Manufactured by M/s. Wilson I Wilson's Gripe Water . . . . . . . . . s Phar- Medicine Co., Bombay.

90

Si) MEDICINAL AND TOILET PREPARATIONS SCHEDULE

I EXCISE DUTIES) ACT,1955

Wilson Aletris Cordial . . . . . . . .

-Do---

Anstilin . . . . . . . . . . . . . . .

Manufactured by M/s. Zandu Phar- maceutical Works ^,Bombay.

Jules Cough Syrup . . . . . . . . . Manufactured by M/s

. H. Jules & Co., Nagpur.

Universal's Diaphotric . . . . . . . .

Manufactured by M/s. Universal

Pharmacy . Nagpur.

Universal's Carminative Mixture . . --Do---

Universal's Mist Asthama . . . . . . -Do- Universal's Mist Alkali . . . . . . . -Do- Universal's Cholera Mixture . . . -Do.- Universal's Gripe Water . . . . . . . -Do- Universal's Gripe Mixture . . . . . . -Do-

Universal's Mist Cough Sedative . . . -Do- Uri Ashok. . . . . . . . . . . . . . Manufactured by M/s. United Re- search Institute. Lucknow.

Cannitona Gripe Water . . . . . . . -Do--

Essential Oil Mixture . . . . . . . . -Do- Syrup Vasaka-cum-Tolu . . . . . . -Do-- Xylotox 2% .. . . . . . . . . . . . . Manufactured by M/s. J.L. Morison, Son and Jones (India) M. Ltd., Bom-

bay.

Xylotox Hydrochloride Plain 2% --Do--

Xylotox Hydrochloride Plain 1%

-Do -- Jules Cordial for Women . . . . . . . Manufactured by M/s. H.Jules & Co. Pharmaceutical Works, Nagpur.

Syrup Cofer . . . . . . . . . . . . Manufactured by M/s. Zone Chemi- cal Co., Bombay.

Zonodynle . . . . . . . . . . . . . . -Do-

Secrodyl Injection . . . , . . , . . . Manufactured by M/s. British Drug House (India) Pvt Ltd., Bombay.

Raktadoshantak . . . . . . . . . . . Manufactured by M/s. Aphal; I'har- nmaceuticals Ltd., Ahmednagar.

Manners Gripe Mixture . . . . . . Manufactured by M/s. Geoffrey Man- ners and Company Ltd., Bombay.

Kof-Tone A-H . . . . . . . . . . . . Manufactured by M/s. Pharma-Tone Pvt. Ltd., Bombay.

Akinzyme . . . . . . . . . . . . . . Manufactured by M/s. Akin Laboratorries. Hyderabad.

Arkehazim . . . . . . . . . . . . . . Manufactured by M/s. G.N. Hakim and Sons, Baroda.

Stomacher . . . . . . . . . . . . . -Do-

Cough Remedy . . . . . . . . . . . -Do--

Dongre's Gripe Water . . . . . . . . Manufactured by M/s. K.T. Dongre &

Co., Bombay. Vadnere Gripe . . . . . . . . . . . . Manufactured by M/s. Vadnere Laboratories, Jalgaon.

Squibb's Ague Specific . . . . . . . . Manufactured by M/s. Popular Remedies Mfg. Company, Bombay.

Falrgenol ⁽Hospital Strength). . . . .

Manufactured by M/s. Fairdeal Cor-

poration

(Pvt.) Ltd., Bombay.

Carmine Mixture . . . . . . . . . . Manufactured by M/s. Pharmakab Laboratories, Sholapur.

91

MEDICINAL AND TOILET PREPARATIONS 81

SCHEDULE

(EXCISE DUTIES) RULES, 1956

SCHEDULE

--Do-

K.B. Gripe . . . . . . . . . . . . . Manufactured by M/s. Elsen Phar- Carminex . . . . . . . . . .. . . . maceutical Co.. Poona. Zandu Phar- Manufactured by M/s. Binox

Binox Gripe Water . . . . . . . . . . bay. Laboratories. Jalgaon. N. Jules & -- Do-

Binex Balmrit . . . . . . . . . . . .

Manufactured by M/s. Nogi & Co..

Nogi's Gripe Water . . . . . . . . . .i. Universal Pvt. Ltd., Bombay. Manufactured by M/s. Wad Nikof .. . . . . . . . . . . . . . . . Laboratories Udyan Nagar, Kolhapur. -Do-

Thor infix . . . . . . . . . . . . . . .

Manufactured by lbl/s. Sanitex. . . . . . . . Sanividol Compound Chemical Industries, Ltd., Baroda. Manufactured by M/s. Libra Drugs

Libra Cough Syrup .. . . . . . . . (India) 92, Mangalwar Peth.Poona-

11

-Do- Libra Cough Syrup (with ephedrine) ,United Re- -Do- ff. . . . . . . . ..Carmil

h -Manufactured by M/s. Monji Vis Monison's Vasaka Cough Syrup. , ram & Co., Bombay.

-Do-

Zatmat Ringworm Lotion . . . . . . Manufactured by M/s. Smith, L. Morison.I . iths Asokavin . . . . . . . . . ventSm Con8 -Stainstreet & Co. Ltd.. 1 Bom-t Ltd .. Road, Calcutta- 14. Manufactured by M/s. Smith,

Smiths Asokavin with Hormones. . Stainstreet & Co. Ltd., 18-Convent

Road. Calcutta-14.

iWules & Co.

-Do- Smiths Valerian Bromide Elixir . . . . !hgpur -Do---

Smiths Pancet Elixir . . . . . . . . zone Chemi- --- Do- Smiths Hemolivit Forte Elixir . . . . ar- h' s PManufactured by Dr. Purohit Dr. Purohit's Shwashari Plain. . . . macy 325-E. Kolhapur 3ritsh Drug (Maharashtra).

snbay.

Dr. Purohit's Shwashari Compoundiphalt Phar-

inagar. Dr. Purohit's Cozil . . . . . . . . .

toffrey Man- Purohit's Gripe Water . . . . . ..Dr

-Da-Bombay. ecial Balarnrit . . . . . . . . . . .Sp

- Do---mia-Tone5a Queen Brand Ague Mixture . . . . . o. CManufactured by M/s. Huxley & 's Pain Killer . . . . . . . . . .xley bay-1Hu Bom(India). 25 Dalal Street,V!s. Akin Manufactured by M/s. Indo-Con- t

Pyosan Gumpaint . . . . . . . . . .

tinental Pharmaceuticals Agency,IN. Hakim 508-A. New Ganjavala Building, Ar- thur Road, Tardco,Bombay-24.

Manufactured by M/s. Ipca

IPCA's 999 Cough Syrup. . . . . . Laboratories, Pvt., Bombay. Dongre &S. -Do--

a Cough Syrup . .epWhoop

Manufactured by M/s. German$. Vadnere Syncalton Liquid Oxedrine Tartate. .

Remedies Pvt. Ltd.. Bombay. Manufactured by M/s. G.N. Hakim s. Popular . . . . . . . ..orm Lotion .roda-4aBngwRi and Sons, Pratap Nagar, Bombay.

Manufactured by M/s. G.W. Carnrick

1rdeal Cor- retone (Combined Thyroidnc ay.I bCo. (Asia) Ltd.. Bom say. Minerals and Botanicals) . . . Pharmakab

92

82 MEDICINAL AND TOILET PREPARATIONS SCHEDULE

(EXCISE DUTIES ⁾ACT,1955

Wilson' s Ringworm

Lotion. Manufactured by M/s

. Wilson Medicine Co ^..391, Arthur Road, Bombay-1 1.

Wison ^'s Jyoti Bindu

. . . . . . . . -Do-- Detigon Linctus

. . . . . . . . . . . Manufactured by M/s ^.

Bayer

(India) Ltd., Kolshet Road ^.Thana, Bombay.

Girish Pain Mixture . . . . . . . . . Manufactured by M/s. Girish Phar- maceutical Works, Surat.

APPENDIX

LIST OF FORMS

M. &

T.P. DESCRIPTION OF FORMS RULE NO. SHORT PAGE NO.

SERIES TITLE

NO.

Application for licence-

1. to manufacture goods liable to

duty 83 & 91 A.L.-1

of excise ^,under

M. & T.P. (E.D.) Act., 1955 IN BOND /OUTSIDE

BOND.

2. to manufacture

Ayurvedic Pre- 83 AI.-2

parations

by Ayurvedie Practitioner.

3. for Bonded Warehouse for the 83 A.L.-3

storage of dutiable goods

liable to duty under the M

.& T. P(E.D.) Act. 1955.

Licences-

4. to manufacture Medicinal

and 83 L.-1 Toilet preparations containing

alcohol, opium . Indian hemp and

other narcotic drugs and narcotics.

under bond for payment of duty.

5. to manufacture Medicinal and

Toilet 83 L.-2

preparations containing alcohol, opium

, Indian hemp and other narcotic

drugs and narcotics

outside bond.

6. Ayurvedic or Unani Practitioner to 83 L-3 manufacture

Ayurvedic Prepara-

tions containing self-generated

alcohol for dispensing and not for trade purposes

7. for a Bonded Warehouse 83 L-4 Bonds-

8. to be entered

into by the licensee of 21 B-1 a Bonded

Manufactory

9. (with surety) to be entered Into 71 B-2 (Sur.)

by the licensee of a Bonded Warehuse

10. (with security) to be entered into 71 B-2 (Sec.)

by the licensee of a Bonded

Manufactory/ Warehouse

11. (with surety) for the due despatch 15 B-3 (Sur.)

of dutiable goods removed for

0

Please see relevant page numbers of this volume.

SCHEDULE SCHEDULE MEDICINAL AND TOILET PREPARATIONS

(EXCISE DUTIES) RULES, 1956 fs3

by M/s. Wilson

$1, Arthur Road, ^{M. &}

T.P. DESCRIPTION OF FORMS

SERIES RULE NO. SHORT PAGE NO.

)D -

NO.

TfI'LE M/s. Bayer (India) i Thana, Bombay. ,M/s. Girtsh Phar- export to a foreign country with- Surat. out payment of duty

12. (with security) for the due despatch 15 B-3 (Sec.)

of dutiable goods removed for

export to a foreign country with- out payment of duty

13. (General: with security) for the 16 B-3 (Geri Stir)

due despatch of dutiable goods

ORT PAGE NO.

removed from time to time for export to a foreign country with- out payment of duty

14. (General: with security) for the 16 B-3 (Geri Sec.)

despatch of dutiable goods re- moved from time to time for ex- port to a foreign country without payment of duty

15. (With surety) for the due arrival 105

B-4 (Sur.) and re-warehousing of dutiable goods removed from one Bonded Warehouse to another

16. (With security) for the due arrival 105 B-4 (Sec.)

and re-warehousing of dutiable goods removed from one Bonded

Warehouse to another

17. (General: Surety) for the due arrival 106 B-5 (Gen.

and re warehousing of dutiable

Sur.)

goods removed from one Bonded

Warehouse to another

I

18. (General: Security) i'or the due 106

B-5 (Geri. arrival and re-warehousing of duti-

Sec.) able goods removed from one Bonded warehouse to another

9

Registers-

19. of vessels or receptacles in Bonded/ 25

R.G.-i Non-bonded Manufactory/ Bonded Warehouse

20. of transactions In the spirit store 27. 30 i of Borided/Non-Bonded Manu- R.G. -2 factory 49, 50

21. of Operations in Bonded/Non 31, 33. 52 R. G . -3 bonded Manufactory

2 (Sur.) 22. of preparations in Bonded/Non- 31, 35 R.G.-4 bonded Manufactory

23. Warehouse Register of Receipts 72, 75 I(See.) R.G.-5

(Part 1)

24. Warehouse Register of Issues 72, 75

R.G.-5

3(Sur.) 25. Visit Book (Part 11)90

Indent-

V.13.-1

26. Indent for alcohol. etc.....

26.49 , 50 I.D.-1

Requisition-

for issue of alcohol, etc. from

29, 30

'rlirit store R.Q.-I

ri} MEDICINAL ANPTOILET PREPARATIONS SCHEDULE

(EXCISFDUIIES) ACT,1955

M. t4

T.P DESCRII'IION OF FORMS RULE NO. SHORT PAGE NO.

SERIFS TITLE

NO

Application for Removal-

28. o! dutiable goods from one Bonded 107 A.R. 1 Manutactory/Warehouse to an-

other Bonded Warehou e

29. Clearance on payment of duty 40.81 A.R.-2 30, of dutiable goods for export by 98 A.R.-3. land

:31. of a dutiable goods for export by 98 A.R.-4 Sea/Air/Post

fransport/Permit-

32. for movement of dutiable goods 107, 112 T.P.-1

Demand for Duty

33. Notice of demand for payment of 9 D•D•- I duty

34, • .'. s •

Returns-

35. of'l'ransacuons of Business

at 41 and 56 R.T.-1 Bonded/Non-bonded Manu- faclorv

of Transactions of Business

at 80 R.T.-2. Bonded Warehouse M.&.T.P. Series No. 1

FORM A.L: 1

Application for licence to manufacture goods liable to duty of excise under the Medicinal and Toilet Preparations ⁽Excise Duties

) Act, 1955 (IN BOND/OUTSIDE BOND) (Sce Rules 83 and 911) (Delete the letters and words not ai74icable)

The Excise Commissioner

............State.

The colTec^r . ... ,. ^istricl Sir..

1/We.. ................resictingat

................. taluk

..................................

I /we may be granted fiisttWt.............................................. request that the accompanying during

licence to manufacture the year ending the 31st may be renewed for

March. 20

2. 1/We hereby declare particulars (in the table overheat) of the manufactory and the

1/We carry

premises where -- --- on business for the

Intended to carry manufacture of such goods.

3. I/We agree to abide by the terms and conditions of the licence when may be granted/renewed.

4. I/We have enclosed a chaflan for payment of the licence fee of rupees. Subs. by G.S.R. 941

. dated the

24th July. 1975.

95

IEDULE SCHEDULE MEDICINAL AND TOILET PREPARATIONS 85

(EXCISE DUTI ES ) RULES, 1956

5. I/We have enclosed the site and elevation plans of the manufactory building

(s) and also similar plans for the quarters of the Excise Staff ,

together with relevant records.

iGE NO.

6. I/We hereby declare that no excise licence previously held by me/us has

been revoked

or suspended or has failed to be renewed

owing to a breach of the Act

and/or rules governing that grant of such licence.

7. I/We declare that to the best of my / our knowledge and belief the informa- tion furnished herein is true and complete.

Place ..........................

Date ........... ................ Signature (s) of tfle applicant (s).

TABLE

1. Name or names and the address or ad-

dresses of the person or persons apply- ing: if the applicant is a firm, the name and address of every partner of the th in:

and if a company, the registered name and address thereof, the names of the

Directors, Managers and Managing

Agents, and if there Is a Managing Direc-

tor, the name of such Director;

2. The amount of capital proposed to be invested in the venture.

3. The name of the place, and

the site on whirl) the building or buildings housing

the manufactory is/are situated or to be coastructcd:

rn case of rcnewa: of licence, the following

i:.trticulars, with distinguishing letter or cumber or letter and number of each to be furnished-

(i) brief description (with boundaries) of the premises:

(ti) description of each main division or sub-division of the manufactory:

(iii) spirit store;

(iv) laboratory:

(u) finished store.

4. Approximate date from which the ap-

led plicant desires to commence the

manufactory:

ring 5. The number and full description of the vats, stills and other permanent ap- 31st paratus and machinery which the ap- plicant wishes to set up for work or already set up (giving distinguishing let- T.and ter or number or letter and number of each):

116. The

maximum quantities in London-

rthe

proof litres of aicollol and alcoholic con-

to may tent in unfinished and finished

preparations and on the maximum Is. quantities by weight of opium^.Indian

1. Subs. by G.S.

R. 941

,

dated the

24th July, 1975.

96

sb MEDICINAL ANDTOILE'r PREPARATIONS SCHEDULE

(EXCISE DUTIES) ACT, 1955

hemp or other narcotic drugs or narcotic and their contents in unfinished and finished preparations ^,which are likely, to remain in the manufactory at any one time.)

7. The amount in cash or Government Promissory Notes which the applicant is prepared to furnish for the due perfor- mance of the conditions on which the licence may be granted;

8. (t)

Whether the proposed bonded manufac

-tory will require services of a whole ^-time or part-time Excise Officer; (it)

Whether quarters for the excise staff will be provided within the manufac- tory or its

vicinity: ( not applicable to non-bonded manufactories);

9. The kind and number of each under the '[Drugs and Cosmetics Act. 19401 held by the applicant:

110. A list of all preparations which the applicant proposes to manufacture and/or or those manufactured during the preceding year, in the manufactory showing the percentage or proportion of alcohol in terms of London-proof litres contained in each such preparation con- taining alcohol, or opium, Indian hemp or other narcotic drug or narcotic, in terms of weight in preparations contain- ing those substances, quoting the authority (Pharmacopoeia) under which such preparations are/were proposed to be manufactured:

Alcohol, Opium, Indian hemp, other narcotic drugs or narcotics NAME OF PRE- QUANTITY MAN'UFAC- QUANTITY TO BE QUANTITY AS PER

PARATION TURED DURING MANUFACTURED COLUMN 2

THE YEAR DURING THE YEAR

1 2 3 4

QUANTITY AS PERCENTAGE OF ALCOHOL IN LONDON- FORMULA ACCORDING TO PER COLUMN 3 PROOF LITRES/PERCENTAGE BY WHICH THE PREPARA-

WEIGHT OF OPIUM. INDIAN TION IS MADE

HEMP, NARCOTICS OR NARCOTIC DRUGS

5 6 71

•

Subs

. by G.S. R. 941. dated the 24th

July. 1975.

97

DULE FORMS

MEDICINAL AND TOILET PREPARATIONS

(EXCISE DUTIES) RULES, 1956 87

M. & T.P. Series No. 2

FORM A. L.-2 Application

for a licence to manufacture Ayurvedic

preparationsby an ayurvedic

practitioner

(See

Rule 8) (Delete the letters and words not applicable) •To Sir.

I ...............................................residing taluk ........................................... at..................... ciistrict .................... at ................. .................... and Practising....................................... may be ingI ....................gr nted a during request that

cence to manufacture

the accompanying a year ending the

31st March, 19 . may be renewed for

2. 1 hereby declare in the schedule overleaf particulars of my pnrofessional qualiflcations and also

during particulars of preparations intended to be manufactured the year ending

the 31st March 19. and those manufactured in the year by me. preceding

3. 1 declare that the preparations to be manufactured or those manufactured in the preceding

year are and, were solely for the purpose patients and will not be and were not sold for trade u 4. dispensin

the terns and conditions I agree to id myabide byof the licence which may be granted/ renewed.5. I have enclosed a challan in payment of the licence fee of.............

6. 1 hereby declare that no such licence previously held by me has been revoked

or suspended or has failed to be renewed owing to a breach of the Act/or rules gove ning the grant of such licence.

7. 1 declare that to the best of my knowledge and belief the informationfurnished herein is true and complete.

Place .................... Date ...................... (Signature of the

applicant)

1. Recognized degree/diploma of theDpraEtitiozier.

2. Registration No. of the practitioner, if any.6 PER

3. Place of manufacture of the preparations.

2

4. Preparations manufactured / to be manufactured.

IGTO

t1-

Subs . by G.S.

R 941, dated J uly ,

1975.

SS MEDICINAL AND TOILET PREPARATIONS FORMS

(EXCISE DUTIES) ACT,1955

M. & T.P. Series No. 3

FORM A. L.-3

Application for licence for a bonded warehouse for the storage of excisable goods liable to duty under the Medicinal

and Toilet Preparations (Excise Duties ) Act, 1955 (See Rule 83)

(Delete the letters and words not applicable) To

The Excise Commissioner of .............................. State.

Sir. I/We ....................................residing at..........................taluk.................... I/We may be granted a

district

............................................... request that licence

the accompanying as a bonded warehouse during

for the use

of my/our premises described overleaf

may be renewed for

the year ending the 31st March, 19 .

2. I/We agree to abide by the terms and conditions of the licence which may be granted ^/renewed.

3. I / We have enclosed a challan in payment of the licence fee of

..............

rupees. .4. I/We have verified that the surety ^/sureties specified in the bond (s) executed by me/us in form

(s) ......................... under rule

..................... is /are alive and is^/are solvent.

5. I/We hereby declare that no excise licence previously held by me/us has been revoked or suspended or has failed to be renewed owing to a breach of the Act and/or rules governing the grant of such licence.

6. I/We declare that to the best of my/our knowledge and belief the informa-

tion furnished herein Is true and complete. Place

................

Date ........ . . .. ..... Signature (s) of the applicant (s) Description of premises

1. Village or town.

2. District. Distinguishing letter or Detailed Purpose number of letter and description of each of each number of each

3. Description of each main division or sub-division of the warehouse.

4. Areas and total storage capacity.

5. Varieties of dutiable goods to be stored.

6. Quantities of each variety of such goods stored during the previous year.

7. Estimated quantity of each variety of

such goods to be stored during the period of the licence applied for.

• Strike out if the application is made for the first time and if the bond has been executed with

Security.

•• Strike out if the application is made for the first time.

99

FORMS MEDICINAL AND TOILET

PREPARATIONS 99

(EXCISE DUTIES) RULES, 1956

M. & T.P. Series No. 4 FORM L-1

Licence

to manufacture medicinal and toilet preparations containing alcohol, ible opium

, Indian hemp and other narcotic drugs and narcotics under bond for payment of duty

(See Rule 83) (Delete the letters and words not applicable) Shri/Sarvashri ......................of..................having undertaking to comply with the conditions prescribed in the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956. and any orders issued thereunder and having paid the prescribed licence-fee of Rs ............ is/are hereby authorised to manufacture dutiable goods specified overleaf during the year ending 31st March, 19........ in the premises situated at........... and............ described in his/their a plication dated .............subject to the provisions of the Rules.

2. The privilege conferred by this licence extends only to the m nufacture of preparations of standard pharmacopoeias of Allopathic. Ayun,edic. i comoeopathic wing and Unani Systems of medicine. proprietary types of medicines and all toilet preparations.

3. The quantity of spirit/opium/Indian hemp/narcotic drugs/narcotics In the

licensee's possession shall not ex- may reed ............................................................

..............................

London

.-proof litres/ .....................'kilograms/..................grams...a.t...a.n. yone time and shall not be allowed more than 'London-proof litres/ .............. kilograms/........... *grams for the year ending 31st March, 19 .

4. This licence may be revoked or suspended or its renewal may be refused. vi (s) if any declaration made or information given in the application thereof Is found to realive be false or if any undertaking given in such application is not carried out. Place .............

us has Date ..............

he Act

(Licensing Authority)

forma - Renewal of the licence

DATE OF RENEWAL YEAR FOR WHICH RENEWED SIGNATURE OF LICENSING

AUTHORITY

rpose

each

oedwith To be fixed by the licensing authority in accordance with the actual requirements of the

manufacture.

100

NI EUICINALANDTOILET I'REPARATIONS FORMS

(EXCISE DUTIES) ACT, 1955

List

of preparations authorized to manufacture

STANDARD PREPARATIONS PROPRIETARY PREPARATIONS

Toilet

True for- Name of mula the pre- of the paration pre- para- tion

Ayurvedic Unani

for- tion

Allopathic I lomoeo- Ayurvedic Unani Name of^mula pathic

the pre- of the paration pre- para-

tion

M. & T.P. Series No. 5. FORM L-2

Licence to manufacture medicinal and toilet preparations containing alcohol, opium ^,Indian hemp and other narcotic drug and narcotics outside bond

(See

Rule 83) (Delete the letters and words not applicable) ShrI/Sarvashrl .................of................... having, undertaken to comply with the conditions prescribed in the Medicinal and Toilet Preparations (Excise Duties) Rules. 1956. and any orders issued thereunder and having paid the prescribed licence fee of Rs........ is/are hereby authorized to manufacture preparations specified overleaf during the year ending 31st March. 19, in the premises situated at.....and.....described in his/their application dated ....................subject to the provisions of the rules.

2. The privilege conferred by this licence extends only to manufacture prepara- tions of standard pharmacopoeias of Allopathic. Ayurvedic. homoeopathic and Unani Systems of medicine. proprietary types of medicine and all toilet prepara- tions.

3.The quantity of spirit/opium/Indian hemp/narcotic drugs/narcotics in the licensee's possession shall not exceed ................................................. London- proof litres/ ...................... 'kilograms/........................ 'grams/..................... at any one time and shall not be allowed more than........... 'London-proof litres/ ..............'kilograms/............'grams for the year ending 31st March, 19......

4. The licence may be revoked or suspended or its renewal may be refused if any declaration made or information given in the application therefor Is found to be false or if any undertaking given in such application is not carried out. Place ..................

Date ...................

(Licensing Authority)

• To he fixed by the licensing Authority in accordance with the actual requirements of the

rt,tnnfacttire.

IRMS FORMS MEDICINAL AND TOILET PREPARATIONS 91

(EXCISE DUTIES )

RULES, 1956

Renewal of

licence

NS

DATE OF RENEWAL YEAR FOR WHICH RENEWED

SIGNATURE OF LICENSING

AUTHORITY

nra-

List of preparations

authorised to manu f acture

STANDARD PREPARATIONS

PROPRIETARY PREPARATIONS

Allopathic Homoeo- Ayurvedic Unani Name of True Toilet pathic the pre- for- prepara-

paration mula tion of the

pre-

para-

tion

alth

tes)

bed

bns

ited the

M. & T. P. Series No. 6 ra- FORM L-3nd ra- Licence for Ayurvedic or Unani practitioner

to manufacture Ayurvedic or

Unani preparations containing self-generated alcohol for dispensing and

the

not for trade purposes on-

(See

Rule 83) IS/ Shri ............................................ ....o....f............ .......... ................................ having undertaken to comply with the conditions prescribed in the Medicinal and

d if Toilet Preparations (Excise Duties) Rules. 1956, and any orders issued thereunder Ito and having paid the prescribed licence-fee of Rs ....................... is hereby authorized to manufacture Ayurvedic or Unani preparations containing self- generated alcohol

during the year ending 31st March ,

19 , in the premises at .......................... and

described in his application dated......... subject to the provisions of the rules.

2. The privilege conferred by this licence extends only to the manufacture of tY) Ayurvedic or Unani preparations containing self-generated alcohol for dispensing to his patients and not for trade purposes.

3. This licence may be revoked or suspended or its renewal may be refused. if any declaration made or information given in the application therefor is found to

be false or if any undertaking given in such application is not carried out.

Place ............... ^e Date .............. (Licensing Authority)

102

42 MEDICIN Al, AN DTOILET PREPARATIONS FORM

(EXCISE DUTIES) ACT 1955

Renewal of the licence

DATE OF RENEWAL YEAR FOR WHICH RENEWED SIGNATURE OF LICENSINI

AUTHORITY

M. & T.P. Series No. 7 FORM L-4

Licence for a bonded warehouse (See Rule 83)

(Delete the letters and words not applicable) The under-mentioned premises belonging to Shri/Sarvash- ri ....................................... of ..................................................are hereby licensed, subject to the provisions of Medicinal and Toilet Preparations (Excise Duties) Rules, 1956, and any orders issued thereunder, as a bonded warehouse for the deposit of

dutiable goods on which duty has been paid.

Situation and description of premises.

2. The licence is granted to Shri/Sarvashri who has/have paid the prescribed fee of Rs. it Is not transferable to any person and will remain in force until the 31st March, 19 unless revoked before that date.

3. This licence may be revoked or suspended or its renewal may be refused. if any declaration made or information given in the application therefor is found to be false or if any undertaking given In such application is not carried out. Place ..................

Date ....................

(Licensing Authority)

Renewal

of licence

DATE OF RENEWAL YEAR FOR WHICH RENEWED SIGNATURE OF LICENSING

AUTHORITY

103

CORM FORMS MEDICINAL AND TOILET PREPARATIONS 93

(EXCISE DUTIES) RULES, 1956

M. & T.i' Series No. 8

FORM B-1 Bond to be entered into by the licensee of a bonded manufactory

(Sec' Rule 21) (Delete the letters and words not applicable) I/We am of

[hereinafter called obligor (s)] - bound to the are jointly and severally

President in the sum of rupees to he paid to the President of India/Governor of State

i

for which payment -- bind myself/ourselves and we Jointly and severally

HIV /out- legal representatives.

The above-bounden obligor(s) having applied to the Excise Commissioner of State at (hereinafter called the

Commissioner) for and obtained a licence for the manufacture of at his/their manufactory at the licence being entered in the vash- State Excise Records as No. dated

msed. Whereas the Commissioner has required the obligor (s) to deposit as guarantee

Rules. for the amount of this Bond. the sum of it of rupees

the securities as hereinafter mentioned of a total face value of rupees endorsed in the Coinrnisstoner's favour, namely, and whereas the obligor (s) has/have fcirnisli d such guarantee by depositing with

larch

, the Commissioner the cash/

securities as aforementioned. The condition of this bond is that if the obligor (s) and his/their legal

(used . representatives shall observe all the provisions of the Medicinal and Toilet Prepara-

md to tions (Excise Duties) Rules. 1956, and in particular shall either produce for charge of duty all dutiable goods manufactured at the above rnanufactory and such other dutiable goods on which duty has not been paid which are brought into the manufactory for manufacturing, or shall deposit such goods In a store room or other place of storage approved by the Commissioner under rule 31 of the Rules or shall rarity) otherwise account to the satisfaction of the Coniuiissioner, for such goods and shall not remove from the approved premises or from the store room or other place of storage, before the proper duty has been paid, any dutiable goods except as provided for in the rules.

LASING And if the obligor (s) or his/their legal representatives shall pay into the i treasury to the account of the Commissioner, all dues whether excise duty or other lawful charges, which shall be demandable from the obligor (s) as shown in the records of the proper officer within ten days from the date of demand thereof being made In writing by the said officer.

This obligation shall be void.

Otherwise and on breach or failure in the performances of any part of this conditions. the same shall be in full force.

And the President of India/Governor of .............. State shall, at his option. be competent to make good all the loss and damages from the amount of the guarantee deposit or by enforcing his rights under the above written bond or by both. I/We declare that this bond is given under the orders of the Central/State Government for the performance of an act in which the public are interested. Place .......................... Signature (s) of obligor (s).

Date ............................

104

'Ja MEDICINAL AND TOILET PREPARATIONS FORMS

(EXCISE DUTIES) ACT 1955

Witnesses (1)

(2)

Address (1)

(2)

Occupation (1)

(2)

Accepted by me this day of 20. ..............of Excise. President of India

On behalf of the

Governor of

M. & TY. Series No. 9 FORM B-2 (SUR.)

Bond

(with Surety) to be entered

into by the licensee of a private bonded warehouse

(See Rule 71) (Delete the letters and words not applicable) I /We of

(hereinafter called the obligor (s)) and of (hereinafter called the surety) are jointly and severally bound to the President of India/Governor of State in the sum of rupees to be paid to the

President of India/Governor of State for

which payment we jointly and severally bind ourselves and our legal repre- sentatives.

The above-bounden obligor (s) being the licensee of the warehouse at ..................... licensed by the Excise Commissioner State at (hereinafter called the Commissioner) at a private bonded warehouse and registered in the State Excise Records as No. dated

for the storage of

The condition of this bond is that if the obligor (s) and his/their legal representatives shall observe all provisions of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956. to be observed in respect of a private bonded warehouse.

And If all dues, whether duty or other lawful charges which shall be deman- dable on the goods admitted to this warehouse as shown by the records of the proper officer of State Excise, be duly paid into the treasury to the account of the Commissioner within ten days of the date of demand thereof being made in writing by the said officer of State Excise.

This obligation shall be void.

Otherwise and on breach or failure in the performance of any part of this condition, the same shall be in full force.

We declare that this bond is given under the orders of the Central/State Government for the performance of an act in which the public are interested. Place...........

Date............

Signature (s) of obligor W.

105

FORMS

)RMS

MEDICINAL AND TOILET PREPARATIONS nr

(EXCISE DUTIES )

RULES, 1956

Witnesses (1)

(2)

Address (1)

(2)

Occupation (1)

(2)

Place ..............

Date ............... Signature

Witnesses (1) ofSurety.

(2)

Address (1)

(2)

Occupation (1)

(2)

Accepted by me this day of 20.

............... of Excise. President of India On behalf of the

Governor of

M. & T. P. Series No. 10.

rety)

FORM B-2 (SEC.) tithe Bond ( with Security)

to be entered into by the licensee of a private bonded t for

warehouse tpre-

(See Rule, 71)

Ouse (Delete the letters and words not applicable)

I/We of

(hereinafter called) and

the obligor (s) bound to the President of are Jointly and severally legal India/Governor of State in the sum dons of rupees to be paid to the President of India aded ^/Governor ofState for which payment 1 -

sentatives bind myself/ourselves and my/our legal repre- man-

.

we jointly and severally roper The above - bounden obligor ( Ithe

s) being permitted to remove^,

from time to time, dung licensed by the Excise Commissioner State at called the Commissioner ⁽⁾hereinafteras a private-bonded warehouse and registered in the State Excise Records as No. dated for the storage of.

f this Whereas the Commissioner has required the obligor ( s) to deposit ,

tee for the amount of this Bond the sum of rupees ians gcuaarsahn.- State

i the securities as hereinafter mentioned of a total face value of rupees endorsed in the Commissioner '

s favour, namely. And whereas the obligor ( s) has/

W.

with the Commissioner the cash have furnished such guarantee by depositing

/ securities as aforementioned. The condition of this Bond is that if the obligor ( s) and his/

their legal representatives shall observe all the provisions of the Medicinal and Toilet Prepara-

106

96 MEDICINAL AND TOILET PREPARATIONS FORMS

I

(EXCISE DUTIES) ACT,1955

tions (Excise Duties) Rules, 1956. to be observed in respect of a private bonded warehouse:

And if all dues, whether excise duty or other lawful charges, which shall be demandable on the goods admitted to this warehouse. as shown by the records of the proper officer of State Excise, be duly paid into the treasury to the account of the Commissioner within ten days of the date of demand thereof being made in writing by the said officer of State Excise.

This obligation shall be void.

Otherwise and on breach of failure in the performance of any part of this condition, the same shall be in full force.

And the President of India/Governor of State

shall, at his option, be competent to make good all the loss and the damages either from the iunount of the guarantee deposit or by enforcing his rights under the above-written bond or by both.

1/We declare that this bond is given under the orders of the Central/State Government for the performance of an act in which the public are interested. Place ........................

Date .......................... Signature (s) of obligor (s) Witnesses (1)

(2)

Address (1)

(2)

Occupation (1)

(2)

Accepted by me this day of 20. - ---of Excise.

President of indiz

On behalf of the -

Governor of

M. & T, P. Series No. 11 FORM B-3 (SUR)

Bond (with Surety) for the due despatch of dutiable goods removed for export

to a foreign

country without payment of duty (Sec Rule 15)

(Delete the letters and words not applicable) I/We of [hereinafter called the obligor (s)] and I of (hereinafter called the surety) are jointly and severally bound to the President of India/Governor of State, in the sum ol• rupees to be paid

to the President of India/Governor of State for which payment we jointly/and severally bind ourselves and our legal representatives. The above-bounden obligor (s) being permitted to remove the dutiable goods described in his/their application No. dated from the for export to

licensed manufactory

via (port or land customs stations of export).

The condition of this bond is that if the obligor (s) and his/ their representatives shall observe all the provisions of the Medicinal and Toilet Preparations (Excise Duties) Rules. 1956, to be observed in respect of so exported:

107

FORMS FORMS MEDICINAL AND TOILET I'REI'ARATIONS 97

(EXCISE DUTIES) RULES, 1956

bonded And if all the said goods are duly exported to via before the day of 20;

shall he This obligation shall be void.

Lords of Otherwise, and on breach or failure in the performance of any part of this munt of condition, the same shall be in full force.

made in

We declare that this bond is given under the orders of the Central/State Government for the performance of an act in which the public are interested. Place ...................

i of ih)., Date ...................... Signature (s) of obligor (s). Witnesses (1)

State (2)

peither Address (1)

ader the (2)

Occupation (1)

al/State

MI . (2)

Place ...................... tii Date .......................gor (s) Signature of Surety. Witnesses (1)

(2)

Address........... (1)

(2)

Occupation (1)

(2)

Accepted by me this day of 20. iExc•isc of Excise.

mtof!io(ii President of India

On behalf of the mor of Governor of

brexport M. & T. P. Series No. 12. FORM B-3 (SEC.)

Bond (with Security)

for the due despatch of dutiable goods removed for ex- port to a foreign country without payment of duty the obligor

(See Rule 15)

mrety) are

(Delete the letters and words not applicable) to be paid I/We of am

ayment we

(hereinafter called the obligor (s)) bound to are jointly and severally

We goods

the President of India/Governor of State from the in the sum of rupees to be paid to the President of India/Governor of State for which payment

I

bind myself/ourselves and my/

our legal

tsentatives

we jointly and severally ms (Excise

representatives. orted:

The above-bounded obligor (s) being permitted to remove the dutiable goods

108

98 MEDICINAL AND TOILET PREPARATIONS FORMS

(EXCISE DUTIES ⁾ACT, 1955

described to his/ their application No. dated from the bonded waterhouse ^/licensed manufactory ^.at for ex- port to via (port or land customs station

of export).

Whereas the Excise Commissioner of State

.............................. at (hereinafter called the Commissioner ⁾has required the obligor ⁽s) to deposit as guarantee for

the

the sum of rupees in cash amount

of this bond

the securities as hereinafter mentioned of a total face value of rupees endorsed in the Commissioner's favour, namely:

And whereas the obligor

(s) has / have furnished such guarantee by depositing with the Commissioner the cash

/securities as aforementioned.

The condition of this bond is that if the

obligor ( s) and his

/ their legal representatives shall observe all the provisions of the Medicinal and Toilet Prepara- tions (Excise Duties⁾Rules^,1956, to be observed in respect of dutiable goods so removed.

And if all the said goods are duly exported to via

(port or land customs station of export ⁾before the day of

19:

This obligation shall be void. Otherwise and on breach or failure in the performance of any part of this condition , the same shall be in full force.

And the President of India

/Governor of State shall at his option ^,be competent to make good

all the loss and damages either from the amount of the guarantee deposit or by enforcing his rights under the above written bond, or by both.

Central

I /We declare that this bond is given under the orders of the State

Government for the performance of an act in which the public are interested. Place .................

Date

.................. Signature (s) obligor (s). Witnesses (1)

( 2)

Address (1)

(2)

Occupation (1)

(2)

Accepted by me this day of 20 of Excise. 4

President of India

On behalf of the

Governor of

109

A& MEDICINAL AND TOILET IlREPARA' I ION S

99

FORMS FORM'. (EXCISE DUTIES) RULES, 19% M. &'T., Series No. 13

FORM B-3 (GEN. SL:R.)

for ex-

Istoms station

General Bond

(with Surety

)

for the due despatch of dutiable goods removed from time to time for export to a foreign country without payment of duty

. at (hereinafter (See Rule ) (i) s guarantee for

(Delete the letters and

words^notallp!

i-able) ; in cash

I /Wc of ihereinaltet called the obligor (s)I and of ,d of a total face ;hereinafter called the surety) are Jointly and severally bound to the President of State in the sum of

rupees to be paidnmi:-,ioncr's India/Governor of /Governor of State for which payment we jointly to the President of India

,e by depositing;

and severally bind ourselves and our legal repre:.,entativcs. The above bounden obligor

( s) being

permitted to remove from time to tune, conditional on the provisions of the Medicinal and Toilet Preparations (Excise his/their legal

Toilet Prepara- Duties

) Rules. 1956

, being observed, "without payment of duty front the bonded warehouse/licensed manufactory, at I,or exportation. t iablc t;(,ods so

The condition of this

bond is that if the obligor

(s) and his/their legal

representatives

shall observe all the provisions of the Medicinal and Toilet Prepara- oia tions (Excise Duties) Rides, 1956. to be observed in respect of (Iuti:tble goods so day of

removed.

And i` the said goods are duly removed and exported within such Lime as the

Excise Comolissiotier of State at directe;:

ny part of this

This obligation shall be void.

';tlt- rwise and on breach or failure in the performance of any part of this

State

ges either from

condition. the Caine shall be in full force. Cent ral ider the above

We declare that this bond is given under the order of the State

entail

Government fur the performance of an act in which the public arc interested. SL:ttr

ntet etitcd Place ............. Datc .............. Siglnufore (s) of oh(ionr (S)

(s) obligor (s).

(1) Occupation (1)

Witnesses (1) Address

(2)

Place .............

Date ...............

witneses (l) Address (1) Signature of surety.

(2) (2) Occupatirnt (1)

(2)

--of Excise. 4 Accepted by

me this day of 20 - of Ex"ise esident of India President of India On behalf of the---- - --

iovernor of Governor of Here enter the description of the dutiable goods.

100 MEDICINAL AND'fOILETPREI'ARA'r1ONS I ORMS (EXCISE!UTII:S) ACT, 19;5

M. & T. P. St

riea No. 14. FORM B-3 (UEN. SEC.)

General Bond (

with Security )

for due despatch of dutiable goods removed from time to time for export to a foreign country without payment of duty

(See

Rule 16.) (Delete the letters and words

tot applicable) I/We

of am (hereinafter called the obligor (S)!---

are jointly and severally

bound to the President

of India/Governor of ................................. State

in the sum

of .................. .............................. rupees to be paid to the President of India/ C"overor of St t fa 1.Io r w' u l c

t

payment

I

- -- --^rna myself ourselves and my/our legal repre- sentatives.

we jointly and severally

The above bonded obligor (s) being permitted to remove, from t.itnc to time, conditional on the provisions of the. Medicinal and Toilet Preparations (Excise Duties), Rules, 1956. being observed, without payment of duty bonded warehouse

from the - ---- -- at lot exportation.

licensed manufactory

Whereas the Excise Commissioner of State at (here-

inafter called the Commissioner ) has required the obligor(s) to deposit as the sum of nipecs in cash

glnaranw., or the amount of this Borul-- -- --

the securities as hereinafter mentioned

of a total face value of rupees

endorsed in tite Commissioner's favour.

natmcly.

And whereas the obligor (s) has/have furnished such guarantee by depositing with the Commis>ioner the cash/sectirites as aforementioned. The condition of this bond Is that if the obligor (s) or his/their legal repre- senetatives shall observe all the provisions of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956, to be observed in respect of the goods so removed for export;

And if the said goods are duly removed and exported within such time as the Commissioner directs:

This obligation shall be void. c I

Otherwise and on breach or failure in the performance of any part of this condition, the same shall be in full force.

And the President of India/Governor State

shall at his option be competent to make good all the loss and damages el:-her froin the amount of the guarantee deposit or by enforctntf his rights under the above- written bond or by both.

Central

I/We declare that this bond is given under the order. of the - - - Stale X

Government for the performance of an act in which the public are Interested. I'l,we...............

F

I )ate.... .............

Signature (s) of obligor (s).

Here enter the descriptio

n of the dutiable goods.

111

MEDICINAI. AND TOll.lij PREPARATIONS 10;

(EXCiSEDUTIESt RULES, 195h

Witnesses

(1) Address (1)

(2) Occ•npalifm (1) ('lace..... Signattrre of surety. (2) (2)

D;etc......

Witnesses (

1) Address (

I) Occupation (! )

(2) (2) (2)

Accepted

by me this day of 20.

--- --of Excise. 'sum President of India dia/ On behalf c,f the -----

Govcrnm of

tpre-

i1.1.&T.I'Series N o.1 .

FORM 13-4 (SEC.)

dine, kcise

Bond (with Surety⁾

for the due arr; e al

and rewarehousing of dutiable goods

'duty removed from one U oncue d warehouse to another (';(,• Rtile 105)

(Dele'te the letters and uror,ls r;nt,r),lWrc'ubl<•) of

zee !h<'r< irtalter called the obligor (

s)) crl(l

called the surety) are jointl, and severally bound to the President of In(hereinafer ash of State in the sum of dia/Go vternor

Presfi Idndeian/Oto ovefri ltoor o fb Seta tep faori dW to the teed jointly and severally bind ourselves and our legal represerttat i.e hich payment we

tour,

(tic alcove-horded obligor (s) being; permitted to remove the goods described in his/their application No.

warehouse at dated from the bonded

tlting to the bonded warehouse at

The condition of this bond is that if the obligor (s) and his/their legal zpre representatfyes shall observe all the provisions oi'the Medicinal 'And Toilet Prepara-

tions (Excis(- Duties) Rulc;S, 1956, to be ubscrveci in respect of the o,>cls 5o lions traresf(•rr(d. r

td for And If all the said goods are dilly re,riovec) to arid rewarehoused at the is the warehouse at before the day of 19:

This obligation shall be void.

Otherwise and on breach or failure in the performance of any part of this fthis condition, the sane shall be in full three-.

We declare that this bond is given under the orders oftliv Central Government for the performance of an act in which the public are tiller State

Place ............... steal.

Date . .............. Witnesses (1) Sigrwntimrc (s) o)-obligor (s). t (2) Address (1) Occupation (1) PI ace ............... (2) (2)

Date ................

Signauurc ofsuvi 11.

112

MEDICINAL ANDTOILE TPREPARA IONS

FORMS

(EXCISE DUTIES

) ACT, 145:,

Witnesses (1) Adu;-ess (1) Oeeup.tlion (1)

(2) i2) (2) Accepted by me this day of 20 --- ---of Ex•:ise.

President (it India

On behalf of the - - - Governor of

M. & T V Series No. 16 FORM 13-4 (SEC.)

)01)tnil (is i(h Security) for the due arrival and rewarehousing

of duti,ible good!. removed

front one bonded warehouse to another

(See Rule 105) (Delete the letters

and words not

appli able) I/We am of (hereinatier called the .imobligor (s)) -- --- bound to the President of India/Governor are jointly and severally

of State in the stlill of

rt.tpees to be paid to the President of India/Governor i )t State

I

for which payment-- - bind myself/ ourselves and my/our we jointly and severally

legal representatives.

The above-bounden obligor(s) being permitted to remove the goods described in his /their application No. dated

from the bonded warehouse at to the bonded warehouse at Whereas the Excise Commissioner at (hereinafter

called the Commissioner) has required the obligor(s) to deposit as guarantee the stun of rupees in cash for the amount

of this bond

the securities as hereinafter mentioned of a total face value of rupees endorsed lit the Commissioner's favour,

namely

And whereas the obligor(s) has/have furnished such guarantee by depositing with the Commissioner the cash/securities as aforementioned. The condition of this bond Is that if the obligor(s) and his/their legal repre- sentatives shall observe all the provisions of the Med(einal and Toilet Preparations (Excise Duties) Rules. 1956. to he observed in respect of the goods so trat,sferred:

And if all the said goods are duly removed to, and rewarchoused at before the day of 20;

This obligation shall be void.

Otherwise and on breach or failure in the performance of any part of this condition. the saute shall be in full force.

And the President of India/Governor of 'tale

shall, at his option. be competent to make good

all the loss and damage. either from the amount

of the guarantee

deposit or by enforcing his rights under the : ti:u, e written bond or both.

Central

[/We declare that this bond is given under the orders

of the --Government State

for the performance of an act lit which the public are interested

I

113

FORMS

MEDICINAL AND TOILET PRE P ARATIONS 103

R)R.k1s

(EXCISE DUTIES )

RULES, 19% I'1 ace ............... Date ................ t'r Vq UU( U/UU (Si. Witnesses l

Address (1) Occupatioti (1)f Ex• •isc. ( 2) (2)(2)

of India "1c rt-p

ted by me this day of 20.

-of Excise.

;of President of India On behalf of the Governor of M. &'T. P. Series No. 17

!mo v

e d FORM B -4 (GEN. SEC.)

General bond (with surety!ies)

for the arrival and rewarehousing of dutiable goods removed from one bonded warehouse to another

(See Rule 106) Jul the

(Delete the letters and

words not applicable)Avt'rnor

I/We of [hereinafter called the oblig or s bound to the President of India / Governor of O1 am/are State in the sumState of rupees and I/we

of (hereinafter called the "

First Surety")

lmy/our

of (hereinafter called the "Second Surety")

of (hereinafter called the "Third Surety")

of (hereinafter called the "Fourth Surety")kscrihed (all hereinafter collectively referred

to as the First Surety,

the Second Surety.the Third Surety, the Fourth Surety)

are each of us sev re a lly, boun d to Inc President !rouse at of India / Governor of Stat reinattcc in the sum of rupees each to be paid to the President of India/ gee Governor of State

!amount for which payment I/we the obligor/

obligors bind otn-selves and our legal repre- sentatives and 1 / we the above-named First

Surety, the Second Surety. the Third Surety and the Fourth Surety severaly bind myself/

ourselves and our legal repre- sentatives. Ti l

e above - bounden obligor (

s) being permitted to remove from time to time kpositing conditional on the provisions of the Medicinal and Toilet Preparations (Excise Duties )

Rules ,

1956. being observed ,

from the bonded warehouse (,) at tc other

lal repro bonded warehouse situated anywhere in India or vice

versa. parations The condition of his bond is that if the obligor ( s) and his/

their legal repre-

rsferred:

sentatives shall observe all the provisions of the said rules ,

to he observed in respect of the goods so transferred from time to time.before the

And if the said goods are duly removed to and rewarchoused at the bonded warehouse (

s) of destination to which they are permitted to be removed within such time as the proper of cer directs. to of this

This ^)blig'1ion ;)tall be void.

Otherv !se and Slaty on breach or failure in the performance of any part of this condition ,

the same shall be in full force. Vs either 'the ti:i„c•

Central

We declare

that this bond is given under the orders of the

State H(*rc ente r the description of the dutiable goods.

114

104 MEDICINAL ANDTOILET PREPARATIONS FORMS

(EXCISE DUTIES) ACT,1955

an act in which the public are interestedfor the ptrt(i-mance ul IN. 6,t,vcrtrmcnt aPlace ..

Daft..... .... .

. ! irtor (s) of ob( s)Skj:miLire Occupation (1)1)(

c^tirtue:.,^ iII Ad,iress ( 2) ^2 (2)

Strreht itt's)ofr t' (s)' Siiinatt ► s Occupation I I iAd! tress (I t fVJiIn.;sc i11

(2 )

(2)

.

\, ret}ire, by nu this day ut 20 of Excise. I'rrsulc ul of India

On behalfrd the - - -

rnor of I i Gove

Series No. 18.N1. & T.P. FORM B-4 (GEN. SEC.)

for the due arrival and rewarehousing of duti-General Bond (with Security)

oods removed from one bonded warehousing to anotherable g (See Rule 106)

the letters and words not applicable)(Delete ofWe I;

ant

-bound to

f hereinafter called the obligor (s)1 -

;ire jointly and severally -

State in

the President of India/Governor of

of rupees to be paid to the President of India/

(tic suns(tuvc•.rnor of State for which pay-

1

ntent -- - bind myself/ ourselves and my/our legal the 13intly and severally

representatives.

The above-butinden obligor (s) being permitted to remove. from time to time, conditional on the provisions of the Medicinal and Toilet Preparations (Excise Dut tes) Rules, 1956, being observed from bonded warehouse (s) at to other bonded warehouses situated anywhere in India or rice versa.

Whereas the Excise Commissioner (hereinafter

called tlic• Commissioner) has required the obligor (s) to deposit. as guarantee for the sum of rupees in cash

amount of this bond

the securities as hereinafter mentioned of a total face value of rt.upees endorsed in the Commissioner's favour, namely-

/have furnished such guarantee by depositing s) hasAnd whereas the obligor( with the Commissioner the cash/securities as aforementioned. The condition of this bond is that if the obligor(s) or his/their representatives shall observe all the provisions of the said rules, to be observed in respect of the goods so transferred front time to time.

1lere enter description of the dutiable goods.

DBMS FORMS MEDICINAL AND TOILET PREPARATIONS

(EXCISE DUTIES) RULES, 1956 105

And if the said goods are duly removed to and rewarehoused at the bonded warehouse(s) of destination to which it is permitted to be removed, within such time as the proper nftieer directs:

Pr(s) The obligation shall be void.

1(I) Otherwise, and on breach or failure in the performance of any part of this

(2) condition, Ili; same shah hP s„ r„n F..., esi And the President of India/Governor of State

(1) shall at this option, be competent to make good all the loss and damages eit her

(2) from the amount of the guarantee deposit or by enforcing his rights under the ahove-written bond or by both.

Excise.

(India

I/We declare that this bond is given under the orders of the Central State

Government for the performance of an act In which the public are interested. Place ...............

Da te ................

Signature (s)

Witnesses (1) Address (1) of obligor (s).

(2) (2) Occupation (1) Accepted by me this day of 20. (2) -of Excise.

President of India

On behalf of the

Governor of

ad to

ate in

adia/

riega l time, Excise onded Wafter le for sh

upecs

siting ion of

in the ferred

116

FORMSACT 1955) EXCISE DUTIES( I06 MEDICINAL AND TOILET PREPARATIONS

i I

N

vv

F

yiC cp to a 7 y v

^L v

b^aAC 0

117

MS FORMS MEI )ICINAI. AND TOILET PREPARATIONS (EXCISE DUTIES)

RULES ,

1956 107

Month and date - ^-'

1

Quality Strength Proof

c

Whence a

E Indent number ^cD a

Permit nu m ber

W Quantity 4

ll'7

G

N

C

.J

Strength c ^{d w}o

IF S

Proof ^c

0

n

a c Quantity

C

C

a

V

trength

c c

O ^UProof a

c^

N

L..

Application number ae

IJ

a

uantity ^tO

0

0

2 Strength

v h ['roof ^N cs:

Wastage proof

aD litres

108 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT 1955 FORMS

- r - - ^- -- Quantity

Name

Batch No. Other narcotics drugs

or narcotics

F

Indian hemp Opium

4

0

London Proof litres Strength

Bulk

Other narcotic drugs ^C

or narcotics 0 Indian hemp Opium

London Proof litres Strength

I3uik

119

FORMS FORMS MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 109

Remarks

Wastage ^Qn

Balance stock Bulk Qty.

Treasury Receipt No. & Date Entry No. &

Date in Accountcurrent ledger

Amount

0

Issue Bulk Qty. m

Total Bulk Qty.

in stock as per cols. 8 & 10

Vessel No. Bulk Qty. Vessel No. ^Q) Bulk Quantity Other narcotics drugs or narcotics

Indian hemp

Opium

0

Alcohol in L. P. litres

Batch No. Date N

Serial No

120

110 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT 1955 FORMS

Remarks

Room or place in warehouse

in which deposited

a

cv^

U

Other narcotic drugs and co narcotic

Indian hemp -

Opium.

Alcohol in L.P. litres Name of preparation ⁰ Batch No.

Gross Weight

Marks and number

9

Number and description of packages E0 v

Name and address of owner of goods No. and date of Transport Permit

• Date Serial No.

I

121

1

FORMS MEDICINAL AND TOILET

PREPARATIONS (

EXCISE DUTIES) RULES, 1956 111

Remarks

Grams Other narcotic drugs

L and narcotics

4

Q Indian hemp

No. of date of Transport.

Permit Treasury and Treasury Challan No. and date or entry No. and date

of Account -

Current Lcdgre

Rate Other narcotic drugs and narcotics

Indian hemp

V-

Number of packages issued Name and address and licence No. ,__of persons to whom issued Number and date of relative application of clearance

-- - -

o^ Number

and date of relative entry in Part I

FORMS

112 MEDICINAL AND TOILET PREPARATIONS

(E.XCISEDUTIES) ACT, 1955

M. & T.P. Series No. 25

(Front Page) FORM V. B.-1 (Rule 90)

Visit Book

Name of licensee :

Description of the licence Village /Town:

Taluk :

Licence No.......... Circle :

Range .

QUANTITY OF ALCOHOL, ETC.

Authorized to obtain Authorized to possess during the year at any one time

Alcohol C-D Opium S-T Indian hemp S-T Other narcotic drugs and

narcotics Grams

Notes

.- 1 This book must be delivered up to the licensing authority on the expiry of the period for which the licence is valid.

2. This book must be available at all times for any officer authorize inspect the licensed permises for writing his minutes. (Delete the words not applicable).

123

FORMS MEDICINAL ORMS .

AND TOILET PREPARATIONS (

EXCISE DUTIES) RULES ,

1956 113

4 s

i D «+ 0

0 r O O Rf o y :Q crc EJc ^^ ^ Oc^^ Tv, r

^E s- \ « r. + ^c+ c0 C C'^ 00 atii $

O" O 0 G v O G u: a Z 41 : O v gyn.IV ^

, ^0 4

ins.•^ ^ c o ,^ v^v ^,

r`^a^ _V „ v .0 z - ~ cu - R1 -1 . ^G ^ II

C, a v n o crr, w Q 7 r' „ _0

4t u J r- ro L v o r v cj 4)

c'i ti 0.^ocn^ u.^ ~ro = via::

L n CEO om" ' cro o v^n o0 o ^' 3 UZ°OCDr L^

"D

4^ 0 n^ O O

0

v C tl OO~ OIlU) p C ^ «!

0. ^^ co u C cutX: cz m a)- 0 6 O 4 V u b V w E 4=. '

Q C rtt C 0 U -V.

•^-50 C V,Q^i q " v 0.- "0 Q G y tu- a c, u O a aC 4 II i C O O c; v CS Q N Q 1 - u c. Q ''• C O >' u., >. av

ci) y0m o D moDoC N w Fo a1^' °oo

v '^N•^

v O. r^ 3 c. 6J J G O V 4J I1ty on CZ. =j O U Q C d - B 7 It cn a 'aL ^ :II ^ v o

m o rBUItl07'17k. r' " t Z cC (^ C R1 .^

Q C ^v

v L1 r 40 p Gi - 0 C Cv1 L7 o^ 00 0 0^ 21 ro ^ Z 0 m

J.

c 1 c a o

0C: 0

cn`,°aQ CA

00-

zIF Q H o

M

u rq cC

aa^ ozwo C 0 `00 •v0 a U 0 m

124

114 MEI)R'INAI ^.ANI) TOILET PREPARATIONS

( EXCISE

DUTIES) ACT 1955 FORMS

3e Quantity Nantc of Preparation

O 0 1n Kind of Preparation 'c w

J+ v ° Alcoholic proof Content

0 G LL

y L, .c

strength O ^{a: O}'Ji

.r. vi

N ti n Cl 0

0

z

c ^fd z

d f

L ^u ^. .+ ^O

0

H x I ^. G cam'

C4

O .^

U)

QJ

Quantity IV:fllle 01 l ' 1 Vi

All i' ".a

Kind of Preparation Alcoholic proof

O.

Content x 0

\\w

strength

c!) 0 0

ry

0 :3 SOH

a. (0 L

0 cz :1 °

r7

I Occ^-c^nv^ ^

. \ G 0 .- ~

to

cd C7,

0

C:,

O U I{ ,; cd b

u

cz

U) ^0°uu

FORMS MEDICINAL: AND TOILE

FORMS T PRLPARA11ONS (EXCISE DUTIES

) RULES, 1956 115

Remarks ^N. Route of transport Manner of transport.

0

0

3

z⁰

Values of goods

Marks and number of packages v50 t

Gross weight of packages Number and description of packages

Other narotic drugs of narcotics

Indian hemp j r. 0 4 Opium I (0

oC g; i--- -

0 U Alcohol in L.P. litres V I^ in a) C v Ate' v 4) V

116 MEDICINAL AND TOILET PREPARATIONS

(EXCISE DUTIES

) ACT 1955 FORMS

U y

:t 0 as

p. C^E-p•C -

127

FORMS

FORMS MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 195

117

Remarks

•panssl aq of (lied aqj Jo ssaxppe pus aweu aq7 'anssi 10j lusaw ais Ifagl Jl pue paieala q of ale spoon aql gaigA% ioj asod.ind

True

formula of the preparation Marks and number of containers

G M

rte"

Other narcotic drugs or narcootics

Indian hemp ^I; ah

cwt

c:.

Opium ^F-

•^ •C3

Alcohol in L.P. litres o V O y 0

11 - ^O cC

Bulk quantity

^ 4^. fS1^U ^{o u^} ~ u

r I Name of preparation ^{0 AV}

4) 0

z ^-50>' co

.0 V 41

Batch No. Number and date of entry in Register

4 of the Bonded Warehouse /Manufactory i

118 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT 1955 FORMS

Ica

a0. v

N ch⁴

129

FORMS FORMS MEDICINAL AND TOILET PREPARATIONS (

EXCISE DUTIES) RULES, 1956 119

I I

130

FORMS F(E(CISE DUTIES) ACT,1955 PREPARATIONS120 MEDICINAL AND TOILET

Remarks

Amount of Rebate claimed

Number and date of document under

which duty was paid or Number and

date of document under rule

True formula of the preparation

Other narcotics drugs or

narcotics

Indian hemp

Opium

Alcohol In L.P. liters

Bulk quantity

Name and preparation

Batch No.

Marks and Numbers of containers

Gross weight

131

ORMS FORMS MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES,

1956 121

^p o u : vu

cQ >° *4 2s

t! q p ^0

to U Q~

^,cq w o0 0

. co C p ,^ V)

E gu Q V a-7 O V J ^ •D

0 u ° a o

I ro c rocv

. co M +«+ CF v rJ J

u x

132

12? MEDICINAL AND TOILET PREPARATIONS

(EXCISE DUTIES) ACT, 19-55 FORMS

li Rcmarks

Number and date

of Railway

receipt. if any

Amount of rebate claimed Number and date of document

under which duty was paid of^{In I} No. and date of document ex- ecuted under rule

True formula of the preparation I • .^ o - - -

0 0 p' Other narcotics drugs or a' norrnlir¢

V {r

w N 0 aoCn

n. ^

Q 0

o ^.

133

I.% FORMS MEDICINAL ANDT '

OILEr PREPARATIONS

(EXCISE DUTIES )

RULES,1956 123

1. Certified that i have examined the consigru

that the )

lent described overleaf, particulars stated in the description are correct. that (lirt), has been paid on the goods

--------- I ._.- ----------------------

--- and that after examination I have scaled the packages the owner has entered into a bond under rule 16

with my official seal.

t3 Place......... Date........... Signature

of F:rcise officer ............... Of/icer-ut-Charge

(On original and duplicate) EXPORT BY SEA/BY AiR

2. Certified that the seals on the packages were found intact arid thathave satisfied "iv'-'elf (hat the particulars of the consignment are as specified overleaf except for the shortages mentioned below.

3. Certified that the consignment was shipped under lily supervision under shipping bill No ................dated.

left f.o,r .on. .th.e, ',j, y f 1 o .......by S.S./Air ship.............which...9............ Place .............

Da te ..............

Signature ofPreverrtiue Officer. Cot inters igned.

Signature o_/'

Customs

Collector.

(On duplicate only)

4. Certified that the goods described overleaf have not been relanded and are not intended to be relanded at any port in India. Place............

Date............

Signature (!f 1: v porter.

EXPORT BY POST

5. Certified that the consignment described above has been despatched by foreign post to..........on.........day of...... 19........ Piace........

Date..........

Signature of I'ust

Master. Post Office.

6. Certified that the alcoholic content ofthe dutiable goods mentioned above is ..................L. P. litres ascertained by chem leviable is FRs. ical analysis and the duty

Rs.........

Date......... Signature of Excise Officer

7. Rebate of.......(.......Rupees) sanclioncd. Place..........

Date...........

8. Certified that

I have this day pa ried s utm}

in satisfaction ^o f R5.... (...Rupees) to....... of his claim.

Place..........

Date.........

Signature of Officer-

in-Charge.

Treasury ( Delete the entires and words not applicable.

134

124 MEDICINAL AND TOILET PREPARATIONS FORMS

(EXCISE DUTIES) ACT,1955

M & T. P. Series No. 32

FORM T.P.1

(Rules 107 and 112) Transport permit for intra

-State/ inter-State movement of dutiable goods

Permit is granted to Shri/Sarvashri ............................................................... (here enter name of consignee)

to transport from ........................................................ (here enter place of despatch) to ......................................................................... (here enter the place of despatch) the dutiable goods ........................................................as specified below :-

(Here state description and weight or quantity of each kind of goods.)

Content per litre% o _

o a a 0 5 0 ^

z z o

° a ~p'

G-D G-D S.T S-T Grams

1 2 3 4 5 6 7 8 9 10 11

This pass must be used within 90 days from the date of its Issue. The bulk of the consignment shall not be broken in transit.

Place ...............

Date ..............

Excise Officer

Officer-in-Charge of

Bonded Manufactory/

Warehouse

Certified that the consignment of dutiable goods mentioned above has been received intact.

Place............

Date .............

Signature of Excise Officer ...............

Officer-in-Charge .............................

Note.- This Form will be printed in books of two parts and four parts. In the case of book containing four parts the certificate at the top should be printed in the last part above.

135

FORMS FORMS MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 125

v 0. 0 O :1 a0

v O U ) ' ( t. ^ +-+ Ir

L)a

c6 `^ U QJ .Q y C

"a u

Vatch) hatch) a.

0 0 0.

ro C it 0-^ u

0DZ0 >z :0:

E U

0 ^cd 4) I.. .U ^O r U) 8 E () c QO °: 4) rya E V .. Oy'uf

V8 r. • o0 0 E ^U hulk of C 0 •. V z > Ua cz Y' 0. c V zC) of ⁰ Dry/ ^Cd g S 00

0 -0 Ar ^V

C ^- a+ Ibeen

orb

•rn O M

7 a CL. ⁰16.

U co O z 0 Lt, ^ ⁴⁾ O E ^r7 4♦ b 0 0 .o Q n ;In the fin the O z ^y^Q⁰^00M

136

126 MEDICINAL AND TOILET PREPARATIONS ⁽EXCISE DUTIES⁾ACT, 1955 FORMS

V V s)

FORMS FORMS MEDICINAL AND TOILET PREPARATIONS 129

(EXCISE DUTIES) RULES, 1956

M & T. P. Series No. 36

FORM R. T. -2

(Rule 80) Return of transactions of business at the bonded warehouse at of Shri/Sarvashri for the month of 19

Declared content per litre I C1 c^a ja I ^^^^,

co F O? Q0 o

Q 0.

^ ltia C

v Z o O 1 7^fi.^{C ro} j. ^ ^

(4nt ^M

M 0 r 0 b C Z a

I 0 0

OaW. 0)

G-D S-T S-T

2 3 4 5 6 7

ob C c wm vy ^J

0 ^' ^

p ° y o^' ^^~

vi w X00 .. a ^0 o^

40 0to V b w^ 3C^9 CS CO

Cd 1.

(j am E- L) Rs. P

10 11 12 13 14

15 16 17 18

[/We declare that above particulars

are correct ly stated^.

Place ......................... Signature of

the licensee or his Date .......................... authorized agent).

Countersigned and forwarded to ....................

Place ................... Date ...................... Officer-in-Charge, Bonded Warehouse.

138

N, NOTIFICATION

of (3)pursuance of sub rule --Indated 2Sth Marctt, 20001. (E), 56G.S.K. 265 iesToilet Preparation-Medicinal wI i ullcrtrnlr•16ti of theof nlle fiU din Committee c(crt.5t tutee t and on the advice of theSta c arc that tile i c dicin l

the said rules, the Central Government ow, lbe the re ablc l (2) said preparations specified in Col. f the

ding no p scorrespo et he

in thereparatiospeZcili ofc)categoryd di tnplacedTable, shill be specifile, sh hall ol. (4) of the Table aforesaid.in C rycon-espnnding ent

TABLE

Catelorv Name of thSt. Metlicinal Manufacturer -No. Preparations i lrjunari.hta M/s. Unjha Ayurvedic I oresnt.l.d Preparation falling undet Pharmacy. UNJI IA . Item 2 (t) ul the Schedule Io the Nt::dtrinal and lojlet Prcparttiom lLxcre Duties)

Act. 19S5 (I6 of 19:15).

^. A;,hayarishta M/s. Unjha Ayurvedic item strictedh1P^` aratiUltr,fhe rag under Pharmacy. UNJHA. and `t•utlel Preparation, (Excise Duties) Act. 11)55 (16 of 1955).

3. Amrilarisht;t Mls. Unjha Ayurvedic t'nresiricled Preparation (ailing under Pharmacy. UNJFIA. item 2 (I) of the Sc hetiulc to the Medicinal and Toilet Preparations (Excise Duties)

ALL Itt55 (16 of 1`)55)

4. Arvindasava M/s. Unjha Ayurvedic nett 't falling underfinal Pharmacy. UNJHA. and P,00 Preparations (Excise Duties) Act, !'155 (16 of 1955).

preparation tothetMedicinalha Ayurvedic tciii2 t(i)oftheScheduleS. Ashvagandltartshta M/s. Unj i Pharmacy, UNJHA. and Tui;cr Prcparatio;as (F,xeise Uutics

Act, 1951 t 1 t) of l' S51.

n Ashokanshla Phan acy Ut Ayurvedic lien strictedof the cheduletto the MedicinaliJI 1 A .Pharmacy. , UNJI

and Toilet Preparations (Excise, Duties) Act. 1955 116 of 1955 1.

7. Kanka,ava M/s. Unjha Avurvedic Unresutcted Preparation falling under Pharmacy. UN.II IA. item:'. (i) of the Schedule to the Medicinal and Toilet Preparations (Excise Duties)

Act, 1955 (16 of 1955).

9. Kumatiasat Phar Unjha Ayurvedic iteTn't(ri) ft theSchedtuletothetMedicinal Pharmacy. UNJHA.

and Toilet Preparations (Excise Duties) Act. 1955 (10 of 1955).

v. KutajariShta M/s. Unjha Ayurvedic Unrestricted Preparation falling under Pharmacy, UNJIIA. item 2 t i) of the Schetlulo to the Medicinal and Toilet Preparations (Excise Duties)

Act. (9S5 (I6 of 1')55).

Pt. Il, Sec. 3 (i)., 2000dated 18th March,Extraordinnnj, of htdia, Gazette Published in the

(130)

Ims FORMS MEDICINAL ANDTOILETPREPARATIONS 127

(EXCISE DUTIES) RULES, 1956

M & T. P. Series No. 35 FORM R. T. -1

(Rules 41 and 56)

Return of transactions of business at the bonded/ non- bonded

of Shri/ manufactory Sarvashri at during the month of 19

(To be submitted

by the licensee by the 5th of every month) Bulk Alcohol

Opium Indian Other Re- L. P. hemp narco- marl.. tic

drugs

narcotics

G-D G-D G-I) S-T

Grants

1. Opening Balance...

2. Receipt from distillery/ spirit warehouse/ treasury.

3. Total stock (1+2)..

4. Wastage in transit...

5. Issue for manufacture of preparations...

6. Quantity remaining in unfinished preparations at the end of month.

7. Quantity remaining in finished preparations at the end of month.

8. Balance in stock at the end of month.

9. Wastage in manufacture with brief reasons in re marks Col.

10. No. of batches -

(a) manufactured

(b) in unfinished condition at the end of the month.

140

128 MEDICIN AL AND TOILET PREPARATIONS FORMS

(EXCISEDUTIES) ACT, 1955

11. Particulars of manufactured preparations :

GD GD GD GD Rs. P. GD GD

GGD

1 2 3 4 5 6 7 8 ⁹¹⁰¹¹

=3 r.

d' o

o b U C o

E C a u z ⁰⁰

O L (x

0 Eo-

,C Er

I/We declare that the particulars in this statement have been correctly stated. Countersigned and forwarded to ............................................... (Signature of the licensee or his authorized

agent.)

Officer - in-Charge.

Bonded Manufactory.

.....................................

......................of Excise..

141

NOTIFICATION NOTIFICATION 131

(3) of 1956, SI. Medicinal Name of the Category 168 of No. -Preparations Manufacturer icing I 10. Khadirarishta

M/s. Unjha Ayurvedic Unrestricted Preparation falling under

ly the Pharmacy, UNJI IA. item 2 (i) of the Schedule to the Medicinal

If said

and "toilet Preparations

(Excise Duties) ii the

Act, I)SS I I6 of 1955).

11. Chandarasava Nl s. lJnjha Ayurvedic Unrestricted Preparation falling under Pharmacy, UNJI IA. Item 2 (i) of the Schedule to the Medicinal turd Toilet Preparations (Excise Duties)

Act, 1955 (16 of 1955).

12. Dasmoolarishtha M/s. Unjha Ayurvedic Unrestricted Preparation falling under Pharmacy, UNJI-IA. Item 2 (i) of the Schedule , to the

Medicinal and Toilet Preparations (Excise

Duties, Act, 1955 (16 of 1955).

13. Drakshasav M/s. Unjha Ayurvedic Unrestricted Preparation falling under Pharmacy, UNJHA. item 2 (i) of the Schedule to the Medicinal

1T Undcr

and Toilet Preparations (Excise Duties) kilicina i

Act, 1915 (16 of 1955).

EDuric.s) 14. Patrangasav M/s. Unjha Ayurvedic Unrestricted Preparation falling under Pharmacy, UNJI IA. item 2 (i) of the Schedule to the Medicinal and Toilet Preparations (Excise Duties)

Aci. 1915 116 of 1955).

15. Punarn avsava M/s. Iinjha Ayurvedic UrtresuLted Preparation falling under Pharmacy, UNJI IA. item 2 W oof the Schedule to the Medicinal and Toilet Preparation. (Excise Duties)

Act, 1955 (16 of 1955).

16. Balanshta M/s. Unjha Ayurvedic Unrestricted Preparation falling under Pharmacy, UNJI IA. item 2 (i) of the Schedule to the Medicinal and Toilet Preparations (Excise Duties)

Act, 1955 (16 of 1955).

17. Rohitakarishsta M/s. lJnjha Ayurvedic Unrestucted Preparation falling under Pharmacy, I INJIIA. item 2 (i) of the Schedule to the Medicinal and Toilet Preparations (Excise Duties)

Act, 1915 (16 of 1955).

18. I.odhrtsav M/s. lJnjha Ayurvedic Unrestricted Preparation falling under Pharmacy, UNJI IA. item 2 (i) of the Schedule to the Medicinal and Toilet Preparations (Excise Duties)

Act, 1915 (16 of 1955). .

19. Lohasav M/s. Unjha Ayurvedic Unrestricted Preparation falling under Pharmacy, UNJI IA. item 2 (i) of the Schedule to the Medicinal lag under and Toilet Preparations (Excise Duties) Medicinal Act, 1955 (16 of 1955).

X Duties)

20. Vaskasava (Rishta) M/s. Unjha Ayurvedic Unresttlctcd Preparation falling under Pharmacy, UNJI IA. item 2 (i) of the Schedule to the Medicinal tog ;niter

and Toilet Preparations (Excise Duties) Medicinal

Act, 1955 (16 of 1955). Duties) 21. Vidangarishia M/s. lJnjha Ayurvedic Unrestricted Preparation falling under Pharmacy, UNJI IA. Item 2 (i) of the Schedule to the Medicinal and Toilet Preparations (Excise Duties)

Act, 1955 (16 of 1955).

142

132 MEDICINAL

AND TO) UE T PRJ:PARATIONS

NOTIFICATION

( iXCISE 1: ►

UTI1:s) AC 1435

SI. Medicinal Name of the Category No. Preparations Manufacturer

22. S a r i v a d y a s a v a M/s. Unjha Ayurvedic Unrestricted Preparation falling under

(Rishta) Pharmacy, UNJHA. item 2 (i) of the Schedule to the Medicinal

and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955).

23. Sarasw•ata Rishta M /s. Unjha

- Ayurvedic Unrestricted Preparation

falling under Pharmac y, UNJI IA. Kern 2 (i) of the Schedule to the Medicinal and Toilet Preparations (Excise Duties)

Act, 1915 (I6 of 1955).

'24. Shishu-Sanjivani M/s. Unjha Ayurvcdic Unrestricted Preparation falling under

Pharmacy, UNJI IA. item 2 (i) of the Schedule to the Medicinal

and Toilet Preparations (Excise Duties)

Act, 1915 (16 of 1955).

25. Malaria Mixture M/s. Unjha Ayurvedic Unrestricted Preparation falling under

Pharmacy, UNJHA. item 2 (i) of the Schedule to the Medicinal and Toilet Preparations

(Excise Duties)

Act, 1955 (16 of 1955).

26. Sarsaparila M/s. Unjha Ayurvedic Unrestricted Preparation falling under

Pharmacy, UNJHA. item 2 (i) of the Schedule to the Medicinal

and Toilet Preparations ( Excise Duties)

Act, 1955 (16 of 1955).

27. Drakshozyme M/s. Unjha Ayurvedic Unrestricted Preparation falling under

Pharmacy, UNJI IA. item 2 (i) of the Schedule to the Medicinal

and Toilet Preparations (Excise Duties)

Act, 1955 (16 of 1955).

28. Kumari Aasav No. Shri Laxmi Aushadh Shala, Unrestricted Preparation falling under

3 Batch No. 9 Rajapur , Dist. itent2

(i)oftheSchedule totheMedicinal RATNAGIRL. and Toilet Preparations (Excise Duties)

Act. 1915 (16 of 1955).

29. Kumari Aasav No. Shri Laxmi

Aushadh Shala, Unrestricted Preparation

falling under

3, Batch No. 9 Rajapur, I)ist. item2(1)oftheSchedule totheMedicinal RATNAGIRI. and Toilet Preparations (Excise Dutie$) Act, 1955 (I6 of 1955).

30. Kumari Aasav No. Shri Laxmi Aushadh Shala, Unrestricted Preparation falling under

3, Batch No. 8 Rajapur

, Dist. itent2(i)oftheSchedule totheMedicinal RATNAGIRL. and Toilet Preparations (Excise Duties)

Act, 1955 (16 of 1955).

31. Kumari Aasav No. Shri Laxmi Aushadh Shala, Unrestricted Preparation falling under

3. Batch No. 7 Rajapur. Dist. itent2

(1) of the Schedule to the Medicinal RATNAGIRI. and Toilet Preparations (Excise Duties)

Act. 1955 (16 of 1955).

32. Nilide Gel M/s. Cadila Unrestricted Preparation falling under Pharmaceuticals

Ltd., item I (i)(a) of the Schedule to the AHMED ABAD Medicinal and Toilet Preparations (

Excise

Duties) Act, ]955 (16 of 1955).

143

SON NOTIFICATIONS NOTIFICATIONS 133

NOTIFICATIONS

der Notification No. 1/2003-M & TP, dated 1st March, 2003.-In exercise of

teat the powers conferred by Sec. 115 of the Finance Act, 2000 (10 of 2000), the its) Central Government hereby appoints the 1st day of March, 2003 as the date on which the provisions of the said section and the Sixth Schedule to the said Finance Act shall come into force.

Notification No. 2/2003-M & TP, dated 1st March, 2003.-In exercise of the powers conferred by Rule 8 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956, the Central Government, being satisfied that

der

it is necessary in the public interest so to do, hereby exempts the dutiable

atd goods of the description as specified in Col. (3) of the Table below, falling

PM)

within the item No. of the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955) as specified in the corresponding entry in Col. (2) of the said Table, from so much of the duty of excise leviable thereon under the said Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in Col. (4) of the said Table. der

mal

TABLE

its)

S. No. Item Description of dutiable goods Rate of duty

der No.

al its)

tIt -- - (3) --

(4)

I. Allopathic Medicinal Preparations:

der (i) Medicinal preparations containing alcohol isal which are not capable of being consumed as

ita) ordinary alcoholic beverages--

(a) Patent or proprietary medicines Sixteen per cent. ad valorem der (b) Others Sixteen per cent. ad valorem

(ii)

ul Medicinal preparations containing alcohol ka) which are capable of being consumed as ordinary alcoholic beverages-

(a) Medicinal preparations which contain Sixteen per cent. ad valorem known active ingredients in therapeutic

quantities

(b) Others

Sixteen per cent. ad valorem

(iii) Medicinal preparations not containing Sixteen per cent. ad valorem alcohol but containing narcotic drug or narcotic

Medicinal preparations in Ayurvcdic,

Unani or Nil

other indigenous systems of medicine, containing self-generated alcohol which are not

capable of

being consumed as ordinary alcoholic

he%crages

2. Medicinal preparations in Ayurvcdic, Unani or Sixteen per cent. ad valorenr

other indigenous systems of medicine, not containing alcohol but containing narcotic drug

or narcotic

4. Toilet

pre

parations

containing alcohol or Sixteen per cent. ad valorem - i narcotic dru g or narcotic-- -

134 MEDICINAL AND TOILET I'REI'ARATIONS NOTIFICATIONS

(EX('ISE 01:11 ES) ACT, 1955

Notification

No. 3/2003-M&TP, dated 1st March, 2003.--In exercise of th powers conferred by Sec. 3 of the Medicinal and Toilet Preparations (Excis Duties) Act. 1955 (16 of 1955), read with Cl. (1) of Explanation III of th Schedule to the said Act, the Central Government hereby specifies that tl, provisions of C1. (2) of said Explanation III shall apply to the dutiable goo( of the description specified in Col. (3) of the Table below and falling with the stern No. of the said Schedule, specified in the corresponding entry Col. (2) of the said Table and allows as abatement the percentage of ti retail sale price as specified in the corresponding entry in Col. (4) of t' said Table.

TABLE

Abatement S. No. Item i Description of dutiable goods N . ----

fG--) 40% r I. 4 Ioilct preparat ions containing

alcohol or narcotic drug narcotic 2003.-In exercise of Notification No. 4/2003-M & TP, dated 10th June, powers conferred by Rule 8 of the Medicinal and Toilet Preparations (Ex Duties) Rules. 1956. the Central Government, being satisfied that necessary in the public interest so to do, hereby makes the follo• antertdment in the notification of the Government of India in the erst% Ministry of Finance and Company Affairs (Department of Revenue) 2/2003- M & TP, dated the 1 st March, 2003 (G.S.R. 159 (E), dated th March, 20031 namely:-

In the said notification, in the Table, after Si. No. 3 and the et rclattin- thereto. the following shall be inserted, namely:

TABLE

S .

No. Item Description of dutiable goods Rate of duty No.

(41

^3A, 3. I Hamocupathic preparations containing alcohol

Rupees rventy rerIiIrc alcohol content".

145

Daman and Diu act 016 of 1955 : The Medicinal and Toilet preparations(Excise Duties) Act &amp; Rules ,1955

SECTIONS

Daman and Diu act 016 of 1955 : The Medicinal and Toilet preparations(Excise Duties) Act & Rules ,1955