Amendment status not verified — confirm the current text below against the official source.
Appeal and application for revision to be accompanie 58 by copy of decision or order appealed against . . 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