Bare ActsThe Medicinal and Toilet preparations(Excise Duties) Act & Rules ,1955

Section 61

Mode of manufacture

Amendment status not verified — confirm the current text below against the official source.

Mode of manufacture . -- Ameri('an. British zend gemiel r That - niacopoei as that are in vogue at presciit in the aariocis States, shalt be recognized as standard pharmacopoc,ta or for lm ; alueopatlitc prtparattOr In, the purpose of these rules until s,rch time as file Central , overvmxC It evolves its own pharmacopoeia. *1 62, J * Y * Y 1 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 preparations shall be used only for the patients of the r 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 it Officer 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. 40 MEDICINAL AND TO I LET PREPARATIONS RULE68 (EXCISE DUTIES) ACT,1955 Standing Committee

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