R.

10] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE 7

DUTIESES) ACT, 1955
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 and
thus play the role of a political reformer or of a wise counsel to the
Legislature1
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 section2
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 committed an
offence under this Act or any rules made thereunder, who, on demand of
any excise officer duly empowered I by rules made under this Act, refuses
to give his name and residence, or who gives a name I or residence which
such officer has reason to believe to be false may be arrested by such I
officer in order that his name and residence may be ascertained.

Comment
The exercise of the power of arrest by the Exeise Officer is subject to
the belief which should be reasonable that person being arrested is liable to
punishment under the Act.
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 I behalf shall have power to summon any
person whose attendance he considers necessary either to give evidence or
to produce a 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-
section (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 the possession or under the control of the person concerned.
(3) AU persons so summoned shall be bound to attend either in
person or by an authorized agent as such officer may direct and all
persons so summoned shall be bound _o state the truth on any subject
respecting which he is examined or make statements and produce such
documents and other things as may be required:
S.P.Gupta v. President of India, A.I.R. 1982 S.C. 149 at pp. 304, 314; see also
Mohan Kumar Singhania
Union of India, A.I.R. 1992 S.C. 1 at p. 21.
Balasinor Nagrjk Co-operative Bank Ltd. v. Babubhai Shankerlal Pandya,
A.I.R. 1987 S.C. 849 at p. 851; see aIso N.K. Jain v.C.K. Shah, 1991
Cr.L.J.1347 at p. 1359. (S.C.)
 8 MEDICINAL AND TOILET PREPARATIONS [S. 11
(EXCISE DUTIES) ACT, 1955
Provided that the exemption under Sec. 132 and Sec. 133 of the,
Code of Civil Procedure, 1908 (5 of 1908), shall apply to requisitions for
attendance under this section.
(4) Every such inquiry as aforesaid shall be deemed to be a judicial
proceeding within the meaning of Sec. 193 and Sec. 228 of the Indian
Penal Code (45 of 1860).
Comment
The section empowers the Excise Officer to summon any person
whose attendance is necessary to give evidence in any inquiry.
11. Officers required to assist excise officers. -All officers of Customs
and Central Excise, and such other officers of the Central Government as
may be specified in this behalf, and all police officers and all officers
engaged in the collection of land revenue are hereby empowered and
required to assist excise officers in the execution of this Act.
Comment

Fiscal laws.-1n fiscal laws due importance has to be given to the

phraseology used in the charging section.1
12. Owners or occupiers of land to report manufacture of contraband
dutiable goods.-Every owner or occupier of land and the agent of any such
owner or occupier in charge of the management of that land, if dutiable
goods are manufactured thereon in contravention of the provisions of this
Act or the rules made thereunder, shall, in the absence of reasonable
excuse, be bound to give notice of such manufacture to a Magistrate or to
an officer of the Excise, Customs, Police or Land Revenue Department
immediately the fact comes to his notice.
13. Punishment for connivance at offences.-Any owner or occupier
of the land or any agent of such owner or occupier in charge of the
management of the land, who wilfully connives at any offence against the
provisions of this Act or any rules made thereunder 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 five hundred rupees, or with
both.
Comment
Penal provisions-Rule of interpretation.-In any case, when criminal
or quasicriminal liability is sought to be imputed on the basis of
provisions of law which are capable of two reasonable interpretations, the
one favorable to the accused must prevai1.2
14. Searches and arrests how to be made.-All arrests and searches
made under this Act or under any rules made thereunder shall be carried
out in accordance 3with the provisions of the Code of Criminal Procedure,
1898 (5 of 1898), 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
empowered 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
without-delay in custody to such Magistrate.
Comment
Penal provision.- The law in its wisdom seeks 4to punish the guilty
who commits the sin, and not his son who is innocent.
State of Bihar v. Ashok Industries, A.J.R. 1987'S.c.
838 at p. 840.
Delhi Development Authority v. H.S. Kalra, 1981
Cr. LJ. 666 at p. 667 (Delhi). See now the Code of
Criminal Procedure, 1973 (2 of 1974).
A.S. Sulochana v. C. Dharmalingam, A'J.R. 1987
S.C. 242 at p. 244.
S. 18] THE MEDICINAL AND TOILET PREPARATIONS 9
(EXCISE DUTIES) ACT, 1955
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 same 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
(a) if the Excise Officer is of opinion that there is sufficient evidence or
reasonable ground of suspicion against the accused 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;
(b) if it appears to the Excise Officer that there is not sufficient evidence
or reasonable ground of suspicion against the accused 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 Magistrate having jurisdiction and shall make a full
report of all the particulars of the case to him official superior.
(3) All officers exercising any powers under Sec. 15 or this section
shall so exercise their powers as to ensure that every person who is
arrested and detained in custody is produced before the nearest
Magistrate within a period of twenty-four hours of such arrest
excluding the time necessary for the journey from the place of arrest
to the Court of the Magistrate.
17. Vexatious search, seizure, etc. by Excise Officer.-(1) Any officer
exercising powers under this Act or under the rules made thereunder who
(a) without reasonable ground of suspicion searches 0: causes to be
searched any place, conveyance or vessel;
(b) vexatiously and unnecessarily detains, searches or arrests any person;
(c) vexatiously and unnecessarily seizes the moveable property of any
person on pretence of seizing or searching for any article liable to
confiscation under this Act;

(d) commits, as such officer, any other act to the injury of any person,
without having reason to believe that such act is required for the execution
of his duty; shall, for every such offence, be punishable with fine which
may extend to 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
which may extend to two thousand rupees, or with both.
Comment
The act of wilful and maliciously giving false information so as to
cause an arrest or a search to be made under the Act is punishable with
imprisonment up to two years or with fine up to two thousand rupees or
with both.
18. Failure of excise officers on duty.-Any Excise Officer who ceases
or refuses to perform, or withdraws himself from the duties of his office,
unless he had obtained the' express, written permission of his superior
officer or has given such superior officer two months' notice in writing of
his intention 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.
10 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, [S. 19
1955
Comment
The act of refusal to perfonn or withdrawal of one-self from the duty
by the Excise Officer without written permission of the superior is
punishable with imprisonment up to three months or with fine up to three
months' pay.
Supplementary Provisions
19. Power to make rules.-(1) The Central Government may, by
notification in the official Gazette, make rules to carry out the purposes of
this Act
(2) In particular, and without prejudice to the generality of the foregoing
power, such rules may
(i) provide for the assessment and collection of duties levied
under this Act, the authorities by whom functions under this Act are
to be discharged, the issue of notices requiring payment, the manner
in which the duties shall be payable and the recovery of the duty not
paid;
(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, except 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 l[or 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 the 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 warehouses 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;
(ix) impose on persons engaged in the manufacture, storage or
sale (whether 011 their own account or as brokers or commission
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
infonnation, keeping records and making returns and prescribe the na
ture 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; .

Subs. by Act 58 of 1960. Sec. 3 and Sch. II. for "of any
process".
S. 19] THE MEDICINAL AND TOILET PREPARATIONS 11
(EXCISE DUTIES) ACT. 1955
(xi) provide for the issue of licences and transport permits and
the fees, if any, to be charged therefor;
(xii) provide for the detention of dutiable goods, plant,
machinery or material for the purpose of exacting the duty;
(xiii) provide for the confiscation of dutiable goods in respect of
which a breach of any rule made under this Act has been committed,
and also for the confiscation of any alcohol, drugs or materials by
means of which the breach has been committed and of any receptacle,
packages or coverings in which 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;
(xiv) provide for the levy of a penalty not exceeding two
thousand rupees for a breach of any rule made under this Act; .
(xv) provide for the procedure in connection with such
confiscation and the imposition of such penalty, the maximum limits
up to which particular classes of excise officers may adjudge such
confiscation or penalty, appeals from orders of such officers and
revision of such orders by some higher authority, the time-limit for
such appeals and revisions and the disposal of goods and articles
confiscated;
(xvi) authorize and regulate the compounding of offences
against, or liabilities incurred under, this Act or the rules made
thereunder;
(xvii) authorize and regulate the inspection of factories and
provide for the taking of samples or for the making of tests of any
substance produced therein and for the inspection or search of any
place, conveyance or vessel used for the production, storage, sale or
transport of dutiable goods in so far as such inspection or search is
essential for the proper levy and collection of the duties levied under
this Act;
(xviii) provide for the grant of a rebate ofthe duty paid on
dutiable goods which are exported out of India or shipped for
consumption on a voyage to any port outside India;
(xix) exempt any dutiable goods from the whole or any part of
the duty levied under this Act where in the opinion ofthe Central
Government, it is necessary to grant such exemption in the interest of
the trade or in the public interest;
(xx) notify in the official Gazette lists of the names and
descriptions of preparations which would fall for assessment under
any particular item or the schedule or for regulating their
manufacture, transport and distribution;
(xxi) authorize particular classes of excise officers to provide by
written instructions for supplemental matters arising out of any rule
made by the Central Government under this section.
(3) Where any confiscation or penalty has been adjudged in respect of
a breach of any
rule under this Act, which is also an offence under Sec. 7 the person
concerned
1
shall not be prosecuted under that section.
[(4) Every rule made under this section shall be laid as soon as may
be after it is made before each House of Parliament while it is in session
for
2
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
Subs. by Act 19 of 1961, Sec. 2, for sub-section (4), w.e.f. 1st June,
1961.
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".
 [S. 20
12 MEDICINAL AND TOILET PREPARATIONS (EXCISEDUTIES) ACT,
1955
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
Repeat-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 implication.l
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 says that all rules made under any law corresponding to the Act are
hereby repealed.2
THE
Ite Description SCHEDULE Rate of duty
m of dutiable (See Sec. 3)
No. goods

Medicinal Preparations
1. Allopathic Medicinal Preparations
(i) Medicinal preparations containing
alcohol which are not capable of being con-
sumed as ordinary alcoholic beverages
(a) Patent or proprietary Twenty per cent. ad valorem or rupees
medicines. ten]4 per litre of pure alcohol content,
whichever is higher.
(b)Others. [Rupees ten]4 per litre of pure al-
cohol content.

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

2. Hyderabad Chemical and Pharmaceutical Works Ltd. v, State of
Andhra Pradesh, A.I.R. 1964 S.c. 1870 at p. 1872.
3. Subs. by the Finance Act, 1981 (16 of 1981), published in the Gazette
o/India, Extraordinary, Pt. II, Sec. I, dated the 12th May, 1981.
4. Subs by Act 13 of 1989, Sec. 39 and Sch. VI.
 Sch. THE MEDICINAL AND TOILET PREPARATIONS 13
] (EXCISE DUTIES) ACT, 1955
Rate of
Item Description
No. of dutiable duty /
goods
(ii) Medicinal preparations
containing alcohol which are capable
of being consumed as ordinary 1[
Twenty per cent. ad valorem
alcoholic beverages or rupees twenty] per litre of
(a) Medicinal preparations pure alcohol content, whichever
which contain known active in- is higher.
gredients in therapeutic 1
Twenty per cent. ad valorem
quantities. or [rupees eighty] per litre of
(b)Others. pure alcohol content, whichever
(iii) Medicinal preparations is higher.
not containing alcohol but Twenty per cent. ad
containing narcotic drug or valorem.
narcotic.
2. Medicinal preparations in
Ayurvedic, Unani or other Nil
indigenous systems of medicine
(i)Medicinal preparations con-
taining self-generated alcohol 1
which are not capable of being [Rupees two and fifty paise]
consumed as ordinary per litre of pure alcohol content.
alcoholic beverages.
(ii)Medicinal preparations 1
containing self-generated [Rupees eighty] per litre of
alcohol which are capable of pure alcohol content.
being consumed as ordinary
alcoholic beverages. Twenty per cent. ad
(iii) All other containing valorem.
alcohol which are prepared by
distillation or to which alcohol
has been added.
(iv)Medicinal preparations not
containing alcohol but
containing narcotic drug or
narcotic.
3. Homoeopathic preparations
containing alcohol.
1[
Rupees twenty] per litre of pure
alcohol content.
Toilet preparations
4. Toilet preparations containing al- 2[One hundred per cent. ad
coholor narcotic drug or narcot;r. valorem or l[rupees twenty] per litre of
pure alcohol content whichever is
higher. ]
2Explanation I-"Patent or proprietary medicines" means any
medicinal preparation which bears either on itself or on its container or
both, a name which is not specified in a monograph in a 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 (43 of 1958), or any other mark such to a symbol, monogram,
label, signature or invented words or any
1. Subs. by Act 13 of 1989, Sec. 39 and Sch. VI.
Subs. by the Finance Act, 1982, Sec. 53 (w.e.f. 11th
2.
May, 1982).
14 MEDICINAL AND TOILET PREPARATIONS (EXCISE [ Sch.
DUTIES) ACT, 1955 I
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 II.-Where any article is chargeable with 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 Excises and Salt Act, 1944 (1 of 1944).
Explanation III.-For the purposes of this schedule, "pure alcohol
content", in relation to a preparation, means the ethyl alcohol content in
the preparation expressed as ethyl alcohol of 100 per cent. by volume at
15° c.]
 THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES)
RULES, 1956
S.R.O. 891, dated the 9th March, 1957.1. -In exercise of the powers
conferred by Sec. 19 of the Medicinal and Toilet Preparations (Excise Duties) Act,
1955 (16 of 1955), the
Central Government hereby makes the following Rules, name.
CHAPTER I
Preliminary
1. Short title .-These rules maybe called the Medicinal and Toilet
Preparations (Excise Duties) Rules, 1956.

Comment
Interpretation of rule.-The general power of framing rules for
effectuating the
purposes of the Act, would plainly authorise and sanctify the framing of
such a rule.2
2. Definitions .-In these rules unless there is anything repugnant in
the subject or context,
(i) "the Act" means the Medicinal and Toilet Preparations
(Excise Duties) Act,1955;
(ii) "absolute alcohol" means alcohol conforming to the British
Pharmacopoeia specification for dehydrated alcohol;
(iii) "bonded manufactory" means the premises or any part of the
premises approved and licensed for the manufacture and storage of
medicinal and toilet preparations containing alcohol, opium, Indian
hemp and other narcotic drugs or narcotics on which duty has not
been paid;
(iv) "non-bonded manufactory" means the premises or any part of
the premises approved and licensed for the manufacture and storage
of medicinal and toilet preparations containing alcohol, opium, Indian
hemp and other narcotic drugs or narcotics on which duty has been
paid;
(v) "Chemical Examiner" means the Chemical Examiner to the State
Government and includes such other officer whom the State
Government or the Central Government may at any time appoint as
Chemical Examiner;
(vi) "denatured spirit" or "denatured alcohol" means alcohol of :my
strength which has been rendered unfit for human consumption by the
addition of substances approved by the Central Government or by the
State Government with the approved
of the Central Government;
(vii) "duty" means the duty of excise payable under Sec. 3 of the
Act;
(viii) "Excise Commissioner" means the Head of the Excise
administration of
a State and includes a Prohibition Commissioner and also an officer
designated in any State as Prohibition or Excise Director ;
(ix) "finished store" means that portion of a non-bonded or
bonded manufactory (15
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;

1. Published in the Gazette of India, 1957 Pt..II, Sec. 3, p. 502. They

have been extended to and brought into force in the Union territory of
Dadra and Nagar Haveli by G.S.R. 95, dated the 12th January, 1 Q68.
2. Ram AUtar Santosh Kumar v. State of Bihar, A.I.R. 1987 Pat. 13 at p.
17.
16 MEDICINAL AND TOILET PREPARATIONS (EXCISE [R. 2
DUTIES) ACT, 1955
(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 whom 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 supervise work in a
bonded manufactory or a bonded warehouse and includes officers of any
other Department similarly appointed;
(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 manufacturer, 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 50.00 over proof and includes absolute alcohol;
(xix) "restricted preparation" means every medicinal preparation specified
in the schedule 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) [x x x x x]
(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 of these Rules shall,
in relation to a Union territory, mean the Administrator thereof appointed
under Art. 239 of the Constitution of India ;
(xxiv) A "sub-standard preparation" is-
(a) a pharmacopoeial preparation in which the amount of any of the
various ingredients is below the minimum that the pharmacopoeia
composi tion would require, or
(b) a proprietary medicine which does not conform to the formula or
the list of ingredients disclosed on the label on the container or on the
container;
(xxv) "warehouse" means any place or premises licensed under rule 70.
Comments
The definition of restricted preparation-Interpretation of.- The
definition given under rule 2 (xix) read with rule 60 (1) would show that a
restricted preparation is one which the Government have considered after
adopting the prescribed procedure and after
R. [7] THE MEDICINAL AND TOILET PREPARATIONS 17
(EXCISE DUTIES) RULES, 1956
taking the advice of the Standing Committee, to be capable of being
misused as ordinary alcoholic beverages.l
General principles of construction.- There is one principle on which
there is complete unanimity of all the court., 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 aids. 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 omission and
thus play the role of a political reformer or of a wise counsel to the
Legislature.2
3. Agent or owner of goods, manufactory or warehouse to be deemed
owner for certain purposes.-When any person is expressly or impliedly
authorised by the owner of any dutiable goods, manufactory or warehouse
to be his agent in respect of such goods, manufactory or warehouse such
agent shall, for all purposes of the Act and these rules be deemed to be the
owner of such goods, manufactory or warehouse.

CHAPTER II

Appointment of Officers
4. Appointment of officers and delegation of powers to them.-(i) The
State Government may appoint such number of Excise Officers as it
thinks fit to exercise 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 the
jurisdiction of every such officer.
(ii) Unless the State Government in any case otherwise directs, the
Excise Commissioner may authorize any Excise Officer subordinate to
him to exercise throughout his jurisdiction, or in any specified area
therein, all or any of the powers conferred or to discharge all or any of the
duties imposed on an Excise Commissioner under these rules.
5. Excise Commissioner may exercise the powers of any officer.- The
Excise Commissioner may perform all or any of the duties, or exercise all
or any of the powers assigned to any Excise Officer under these rules.

CHAPTER III
Levy and refund of, and exemption from duty
6. Recovery of duty.-Every person who manufactures any dutiable
goods, or who stores such goods in a warehouse, shall pay the duty or
duties leviable on such goods under the Act, at such time and place and to
such person as may be designated in, or under the authority of these rules,
whether the payment of such duty or duties is secured by bond or
otherwise.
3
[7. Exemption from duty on medicinal preparation for Government
and charitable institutions.--(l) Except as provided in sub-rule (2) no duty
shall be collected on medicinal preparation containing alcohol
manufactured in India and supplied direct from a bonded manufactory or a
warehouse to the following institutions:
(i) hospitals and dispensaries working under the supervision of
the CentJal Government or a State Government;
Pharma Product Ltd., Thanjavur v. District Revenue Officer,
1. Thanjavur, A.I.R. 1969 Mad. 443.01 p. 457.
S.P. Gupta v, Presid_nt of India, AI.R. 1982 S.c. 149 at pp. 304. 314;
2. see also Mohan Kumar Singhania v. Union ot India, AI.R. 1992 S.C.
1 at p. 21,
3 Subs. by G.S.R. 368, dated the 8th March, 1973.
18 MEDICINAL AND TOILET PREPARATIONS (EXCISE [R. 8
DUTIES) ACT, 1955
(ii) hospitals and dispensaries subsidised by the Central
Government or a State
Government;
(iii) charitable hospitals and dispensaries under the
administrative control and management of a local body;
(iv) Medical Store Depot, of the Central Government or a State
Government;
(v) every other institution certified by the principal Medical
Officer of the district in which such institution is situated as
supplying medicines free to the poor. (2) If in the supply of any
medicinal preparation made direct to all or any of the
institutions referred to in sub-rule (1), any loss or shortage is detected at
the destination, the manufacturer or the licensee of a warehouse, as the
case may be, shall be liable to pay duty on such loss or shortage at the rate
in force on the date on which such loss or shortage is detected made
known to the proper officer:
Provided that if it is proved to the satisfaction of the Excise
Commissioner that the loss or shortage was due to circumstances over
which the manufacturer or licensee, as the case may be, had no control,
the Excise Commissioner may remit the whole or part of the duty
payable.]

Comment
The direct supply of medicinal preparations containing alcohol
manufactured in India to the institutions like Government hospitals or
charitable hospitals is exempted from the excise duty.
8. Power to exempt from duty in special cases.-The Central
Government may, by notification in the official Gazette, exempt subject to
such conditions as may be specified in the notification any dutiable goods
from the whole or any part of the duty leviable on such goods if in the
opinion of that Government it is necessary to grant such exemption in the
interest of trade or in the public interest.
Comment
The Central Government is empowered to exempt any dutiable goods
from the whole or any part of the duty leviable on such goods in the
interest of trade or in the public interest.
9. Time and manner of payment of duty.-(I) 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
in this behalf, whether for consumption, export or manufacture of any
other commodity in or outside such place, until the excise duty leviable
thereon has been paid at such place and in such manner as is prescribed in
these rules or as the Excise Commissioner may require:
Provided that such goods may be deposited without payment of duty
in a warehouse or may be exported out of India under bond as provided in
rule 97 :
Provided further that the Excise Commissioner may, if he thinks fit,
instead of requiring payment of duty in respect of each separate
consignment of goods removed from the place or premises specified in
this behalf, 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 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 intended to be
removed from the place of manufacture or storage.
(2) If any dutiable goods are, in contravention of sub-rule (1)
deposited in, or removed from, any place specified therein the
manufacturer thereof shall pay the duty leviable on such goods upon
written demand made by the proper officer, whether such demand is
delivered personally to him or is left at the manufactory or his dwelling-
house, and he shall also be liable to a penalty to be determined by the
Excise Commissioner which may extend to two thousand rupees, and such
goods shall also be liable to confiscation.
R. 12] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 19

Comments
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
tax and machinery provisions which provide the machinery for the
quantification of the tax and the levying and collection of the tax so
imposed. While charging provisions are construed strictly, machinery
sections are not generally subject to a rigorous construction. The courts
are expected to construe the machinery sections in such a manner that a
charge to tax is not defeated.!
While interpreting a taxing statute, equity has no place. The clear
language of the statute is to be given effect notwithstanding hardship.2
Scope of.-Ru1e 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 of sub-rule (1). In N. B Sanjana v.
Elphinstone Spinning and Weaving Mills Co. Ltd.,3it has been laid down
by the Supreme Court that in the order to attract sub-rule (2) of rule 9 of
the Central Excise Rules, which is the same as sub-rule (2) of rule 9 of the
Rules, the goods should have been removed clandestinely and without
assessment. There is no allegation in the instant case that the respondent
had clandestinely removed the goods from its manufactory. On the
contrary, it is not disputed that the goods were removed on the basis of
applications made by the respondent in AR. 2 forms on payment of duty
assessed by the Excise Officer. There is, therefore, no question of
clandestine removal of the good and, accordingly, rule 9 (2) will have no
application.4
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 is
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 rewarehoused and the duty is paid on such
goods without their being rewarehoused, the rate applicable thereto shall
be the rate in force on the date on which duty is paid, or 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 AR. 2 is
delivered to the officer-in-charge of the warehouse from which the goods
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 proper 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.
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
rules, such duty, deficiency in
I
1. Associated Cement Co. Ltd. v. Commercial Tax Officer, A.I.R. 1981
2. S.C. 1887 at p. 1904. Commissioner of Income-Tax. v. Electro Steel
3. Castings Ltd., (1992) 193 I. T.R 103 at p. 108 (Orissa). A.I.R. 1971
4. S.C. 2039.
State of West Bengal v. Bio-Drug Laboratories Pvt. Ltd.. 87 C.W.N.
245 at p. 258.
20 MEDICINAL AND TOILET PREPARATIONS (EXCISE D1JI1ES) ACT, [R. 13
1955
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 do not contain any specific
provision for a case where the manufacturer, due to his own default,
fails to take a licence 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 proper time and proper place. But that
does not mean that the goods which are dutiable under the Act should
escape from duty due to the default of the manufacturer. It is for such
cases that rule 12 provides the appropriate power for levy, it being in
the nature of a residuary power, as the heading itself states. For the
application of rule 12, there is no period of limitation. A limitation of
six months is provided only for rule 11."1
13. No refund of duties or charges erroneously paid, unless claimed
within six months.-No duties or charges which have been paid or
have been adjusted in an accountcurrent maintained with the Excise
Commissioner under rule 9 and of which repayment wholly or in part
is claimed in consequence of the same having been paid through
inadvertence, error or misconstruction, shall be refunded unless a
written claim is lodged with the proper officer within six months
from the date of such payment or adjustment as the case may be.
Comment
The rule prescribes the period of limitation as six months for making
the claim for the
refusal of duty or charges paid in consequence of inadvertence or some
error.
14. Rebate of duty on goods exported.-The collecting Government
shall, subject to such safeguards, conditions and limitations as are
specified in Chapter VII of these rules, grant rebate of duty on dutiable
goods, if exported out of India.
Comment
The rule provides for grant of rebate of duty in dutiable goods, if
imported out of India. 15. Export 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 is made in accordance with the
procedure set out in the relevant provisions of Chapter VII of these
rules and the owner enters into a bond in Form B-3 with such surety
or sufficient security, and under such conditions as the Excise
Commissioner approves, in a sum equal at least to the duty
chargeable on the goods, for thedue export thereof at the place of
export, within the period that may be specified by the officer-in-
charge under sub-rule (3) of rule 99 and such bond shall not be
discharged unless the goods are duly exported out of India, to the
satisfaction of the Excise Commissioner or are otherwise accounted
for the satisfaction of such officer, nor until the full duty due upon
any deficiency of goods not so accounted for, has been paid.
16. General bond by an exporter.-The Excise Commissioner may
permit any licensed person desirous of exporting from his State, in the
manner provided in the foregoing rules, dutiable goods on which duty has
not been paid, to enter into a general bond in Form B-3 with such surety or
sufficient security, in such amount, and under such conditions, as the
Excise Commissioner approves, for the export, from time to time, of such
dutiable goods within the period prescribed for the goods exported under
sub-rule (3) of rule 99 :
Provided that in the event of death, insolvency or insufficiency of the
surety, the Excise
1
Pharma Products Ltd., Thanjavur v. District Revenue Officer, Thanjavur, A.I.R. 1969 Mad.
448 at p. 455.
 R. 23] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956
21
Commissioner may, in his discretion demand a fresh bond and may, if the bond is with security,
demand at any time he considers it fit to do, additional security.
17. Penalty for failure to furnish proof of export within the prescribed period.
-When any person authorized to export dutiable goods in bond in accordance with the provisions
of Chapter VII of these rules fails to furnish proof of such export to the satisfaction of the Excise
Commissioner, he shall upon a written demand being made by the officer-in
. charge forthwith pay the duty leviable on such goods, and shall also be liable to a penalty which
may, subject to a maximum of two thousand rupees, extend to twice the amount of duty and until
such duty and penalty are paid, the Excise Commissioner may in his discretion refuse to permit
such person to make further exports of dutiable goods in bond.
CHAPTER IV
Manufacture
18. Supply of rectified spirit for manufacture of medicinal and toilet
preparations.-Rectified spirit shall ordinarily be supplied to a
manufacturer from a distillery or a spirit warehouse of the State in which
the manufactory is situated. The manufacturer, however, is not precluded
from obtaining his requirements of rectified spirit from sources situated
outside the State.
Comment
Manufacturer can obtain the rectified spirit from outside the State.
19. Wastage in transit of rectified spirit-If, in any particular case it is
proved to
the satisfaction of the Excise Commissioner that the loss is bona rule and
not due to negligence or connivance on the part of the manufacturer, the
duty payable in respect of such loss may be waived in full or in 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.
20. Mode of manufacture.-Manufacture of medicinal and toilet
preparations containing alcohol shall be permitted in bond without
payment of 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 has already been paid shall be used.
Comment
Only alcohol on which duty has already been paid shall be used in the
case of manufacture outside bond.
SECTION A
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.-Rectified spirit
shall be issued without previous payment of duty for the manufacture of
medicinal and toilet preparations containing alcohol subject to the
condition that the manufacturer enters into a bond in Form B-1 with
sufficient security, as laid down in rule 96, towards due payment of duty
and observance of the rules.
22. Entry into and exit from a bonded manufactory.-Unless otherwise
ordered by the State Government there shall be only one entrance to the
bonded manufactory and one door to each of its compartments. All the
doors shall be secured with excise ticket locks during the absence of the
officer-in-charge.
23. Essentials of a bonded manufactory.-(l) A bonded manufactory
shall make provision for the following:
22 MEDICINAL AND TOILET PREPARATIONS [R. 24
(EXCISE DUTIES) ACT, I9SS
(i) one plain spirit store unless the manufactory is attached to a
distillery or a rectified spirit warehouse from which rectified spirit is
made available as and when
necessary;
(ii) at least one large room for manufacturing medicinal
preparations;
(iii) one or m0re rooms for storing finished medicinal
preparations;
(iv) separate arrangement for manufacture of toilet preparations ;
(v) the storage of finished toilet preparations ;
(vi) accommodation with necessary furniture near the bonded
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 mm. 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 drainage
system of the premises;
(x) all gas and electric connections with the licensed premises so
fixed as to admit of the supply of gas or electricity being cut off and
all the regulators or switches being securely locked at the end of the
day's work.
(2) The Central Government may in special cases relax any of
the provisions of CIs. (i) to (x) of sub-rule (1).
24. No additions or alterations to be made without orders.-No
addition or alteration shall be made in the bonded premises or in respect of
the permanent fixtures therein without the previous orders of the Excise
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.-(I) The
permanent vessels for the storage of alcohol, opium Indian, hemp and
other narcotic drugs and narcotics received under bond and all the finished
preparation on which duty has not been paid shall be secured with excise
ticket locks.
(2) All vessels intended to hold alcohol and liquid preparations shall
be gauged by the officer-in-charge. They shall each bear a distinctive
serial number and their full capacities distinctly and indelibly marked on
them. A record of these details shall b_ kept in Form R.G.-I.
(3) Table shall be computed to show contents at an inch and tenth of
an inch of the depth of each such vessel.
26. Indent for rectified spirit-Rectified spirit required for
manufacturing medicinal and toilet preparations shall be obtained on an
indent in Form I.D.-l countersigned by the officer-in-charge, from any
distillery or spirit warehouse approved by the Excise Commissioner, the
original being sent by the licensee of the bonded manufactory to the
distiller the duplicate sent through the officer-in-charge to the distillery or
spirit warehouse officer and the triplicate retained as office copy. The cost
price of such rectified spirit shall be paid by the licensee of the bonded
manufactory to the distiller. If the distillery
 R 30] THE MEDICAL AND TOILET PREPARATIONS (EXCISE DUTlES) RULES, 1956 23

or warehouse officer has received from the officer-in-charge of the bonded

manufactory the duplicate of the indent, he shall issue the spirit required
under bond, under the appropriate permit in the Form in vogue in the State
for transport of rectified spirit and send the advice portion of such permit
to the officer-in-charge.
Comment
This rule directs that the rectified spirit required for manufacturing
medicinal and toilet preparations to be obtained on an indent in Form 1.0.
-1 countersigned by the officer-incharge from any distillery or spirit
warehouse approved by the Excise Commissioner.
27. Verification of rectified spirit received. -Consignments of
rectified spirit received under bond shall be verified in volume and
strength and the receipt of such supply shall be entered in register in Form
R G.-2. Subject to the provision of rule 19 duty at the rate levied by the
State Government on alcoholic liquors on all wastages shall be paid by the
licensee of the bonded manufactory into a Government treasury on receipt
of a demand from the officer-in-charge and a copy of the treasury receipt
shall be sent to the distillery officer who shall thereupon make the
necessary adjustment in his register.
28. Storage of rectified spirit-(l) After the rectified spirit received has
been verified, it shall be stored in one or more vessels in the spirit store.
(2) If, in any particular case, it is proved to the satisfaction of the
Excise Commissioner that the loss is bona fide and not due to negligence
or connivance on the part of the manufacturer, the duty payable in respect
of such loss may be waived in full or in part according to the merits of the
case.
29. Issues of rectified spirit from the spirit store.-(I) Rectified spirit
shall be issued from the spirit store to the laboratory of the manufactory
on a requisition of the licensee, which shall be made in Form RQ-l, but
only in such quantities as are in conformity with the formulae laid down in
the relevant pharmacopoeia or the formula of the patent and proprietary
medicines displayed on the label of the container in the manner prescribed
in : the Drugs Rules, 1945, for the time being in force, for the particular
preparation for which the alcohol is required. In the case of medicinal
preparation manufactured from concentrated tinctures the exact quantity
of spirit to be added to them shall be calculated after ascertaining I the
proof-spirit content of the concentrated tinctures by analysis by the
Chemical Examiner. For this purpose two samples of not less than 142 mi.
each shall be taken from each: concentrated tincture, one of which shall be
sent to the said Chemical Examiner for ascertaining the proof-spirit
content while the other shall be retained by the officer-in-charge of the
bonded manufactory until the result of analysis is known, after which it
may be added to the concentrated tincture from which it was originally
taken. All rectified spirit so issued I shall, in the presence of the officer-in-
charge, be added without delay to the other materials I for the preparation
specified in the application. Rectified spirit shall not be issued for any I
purpose other than the manufacture of medicinal and toilet preparations in
the laboratory.
(2) Finished medicinal or toilet preparations may be transferred from the
finished store to the laboratory of the manufactory, for addition to raw
materials for the preparation of the J same or any other kind of preparation on
written requisition from the licensee. Such transfers I shall be shown in the
respective registers maintained and the alcohol contents shall be adjusted
correctly. I
30. Indent for opium, Indian hemp and other narcotic drugs and
narcotics, their storage and issue for manufacture. -Indent for opium shall be
made to the nearest sub- treasury or the Government Opium Factory,
Ghazipur or to the warehouse or to the place of I storage approved by the
State Government, in Form 1.0.-1. The supply of Indian hemp and other
narcotics shall also be indented for from the nearest Government warehouse
in the same Form. T1le supply of Opium, Indian hemp, narcotic drugs and
other narcotics shall be made under permit as prescribed in rule 26. On their
receipt in the bonded manufactory they
 24 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) [R. 31
ACT, 1955
shall be verified and accounted for 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 be stored separately in the spirit
store and secured by excise ticket locks. They shall be issued for the
manufacture of medicinal preparations only on a requisition in Form R. Q.
-1 by the licensee as in the case of alcohol.
31. Manufactured dutiable goods. - -Each preparation manufactured
shall be registered and shall bear a distinctive serial number, which shall
be known as its batch number in the register in Form R. G.-3. This
Register shall also show the receipt and disposal of all alcohol issued to
the laboratory from the spirit store and the quantity of finished medicinal
preparation manufactured therefrom. As soon as a preparation is
manufactured, it shall be removed to the finished store where, after it has
been carefully measured, it shall be stored in vessels provided for the
purpose and accounted for in the register in Form R. G.-4. The issue of
opium, Indian hemp, narcotic drugs and other narcotics shall be made
under the appropriate permit and the advice portion of such permit shall
be sent to the officer-in-charge.
Comment
This rule requires issue of opium, Indian hemp, narcotic drugs to be made
under the appropriate permit.
32. Manufacturing vessels to bear labels.-Every time the percolator,
or other vessel intended for alcohol is charged there shall be attached to it
a label showing the following particulars:
(a) the name and batch number of the preparation;
(b) the description and quantity of alcohol placed in it from time
to time; and
(c) the date of removal of the preparation and the quantity of
such preparation removed.
33. Sample to be taken.-(i) On completion of production of a
medicinal or toilet preparation, the officer-in-charge shall permit the
licensee to take free sample of 227 ml. or such quantity of the
preparation as the officer-in-charge considers necessary for analysis
in his own laboratory and declaration of the strength of alcohol and
medicaments.
(ii) Any quantity left over after analysis shall be destroyed by the
licensee in his laboratory in the presence of the officer-in-charge of the
laboratory.
(iii) A separate account of the quantity used by the licensee for
analysis shall be maintained.
(iv) The alcoholic strength of a preparation as declared by the
licensee shall be entered by the licensee in the register in Form R. G.-3.
(v) Immediately after declaration by the licensee of the alcoholic
strength of a finished preparation and before such preparation is removed
to the store, the licensee shall make proper entries in the register in Form
R. G.-3.
(vi) The officer-in-charge shall check the entries and if they are
found in order, he shall check the contents of as many as he thinks
necessary of the vessels in which the preparation is being stored. He 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 shall be sent at once to such Chemical
Examiner and a note to the effect shall be made in the register in Form R.
G.-3. The report of the Chemical Examiner, when received, shall be
shown to the licensee.
(viii) The duplicate sample of a preparation which is intended
exclusively for replacement of the original sample or repetition of its
analysis, when necessary, shall be kept under
R. 35] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 25

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 be sealed by the officer-in-charge and the licensee of the
manufactory.
(x) The duplicate sample shall not be returned to the finished store in any case where--
(a) 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 time by the officer-in-charge or
other superior officer and such samples 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 make 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 be construed. In
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 decide 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 ml.
(ii) Such preparations ready for issue may be filled in bottles or
containers of not less than 57 ml. content:
Provided that the Excise Commissioner may by an order in writing
specify that any such preparation may be filled in botties or containers of
smaller capacity.
(iii) Every container of a finished preparation shall bear a label
showing the name of the preparation, its batch number, its alcoholic
strength and the name of the manufacturer.
(iv) The label of each container of a preparation stored in bulk shall, in
addition, indicate the actual contents in litres, its alcoholic strength and the
date of storage.
(v) The containers shall be kept so arranged in suitable racks as to
allow ready identification of each batch.
(vi) Any goods stored may be left in the store room for a period of
three years or for such extended period as the Excise Commissioner may,
in each case, allow. The owner of the bonded laboratory shall, before the
expiry of the period of three years or the extended period, if any, clear the
same for consumption in the State on payment of excise duty or for
removal in bond to a bonded warehouse or for exportation.
I. 35. Deficiency noticed in the finished store_.-(l) A record shall be
kept of all deficiencies in bulk content of any finished medicinal or toilet
preparation in store by the' officer-in-charge in Form R. G.-4, and a report
of all such deficiencies, shall be submitted by him at the end of each
quarter to the Excise Commissioner.
(2) All such loss in the absence of a satisfactory explanation from the
licensee shall

Mohammad Mahboob Khan v. State Transport Appellate Tribunal,

U.P., 1982 ALl. 300 at p. 301 ; see also Lakshman.mmi Gounder v.
Cl.T., Selvaamani, (1992) 1 S.C.C. 91 at p. 95.
26 MEDICINAL AND TOILET PREPARATIONS (EXCISE [R 36
DUTIES) ACT, 1955
be subject to levy of duty on the quantity so lost at penal rates which shall
not be more than double the rates prescribed.
(3) If the Excise Commissioner is satisfied that the deficiency
reported under sub-rule (1) was due to natural or unavoidable causes, and
if he is satisfied that the alcoholic preparation has not gone into
consumption, he may remit the duty.
36. Disposal of sub-standard preparations.-(l) A finished medicinal or
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
relevant entries made in the register in Form RG.-4.
(2) The Excise Commissioner may, on an application made to him by
the manufacturer, allow him to re-process a sub-standard preparation.
(3) Excise duty shall not be levied on the preparation so destroyed
provided the Excise Commissioner is satisfied that the deterioration of the
preparation, or in the alternative its improper manufacture, was due to
reasons beyond the control of the licensee.
37. Disposal of recovered alcohol.-(l) Alcohol recovered in course of
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
accounted for separately.
(2) In cases where the alcohol recovered from a preparation liable to
duty at the lower rate is sought to be used in the manufacture of a
preparation subject to higher rate of duty, the duty on the preparation so
manufactured shall be collected or made leviable on
determination of the spirit strength of the preparation. .
(3) An account of recovered alcohol in a recovered alcohol vat shall
be maintained by the officer-in-charge in Form R G.-2.
(4) Recovered alcohol declared by the licensee to be unfit for use
shall be destroyed by him in the presence of the officer-in-charge on
submission of written application. No rebate of duty shall be allowed on
recovered alcohol so destroyed.
38. Wastage in manufacture.-(l) The State Government may, from
time to time, fix the percentage of wastage in the production of a particular
medicinal or toilet preparation. Any wastage that exceeds the allowable
limit and is not properly accounted for shall be charged with the duty
together with such penalty not exceeding the duty leviable thereon as the
Excise Commissioner may deem fit. If the alcohol in strength of a
preparation is found by the Chemical Examiner to exceed the highest
allowable limit by more than 3 proof degrees or to be below the lowest
allowable limit, its issue from the bonded manufactory, shall be withheld.
(2) The licensee may be allowed to adjust the alcoholic strength or
the medicaments or the ingredients of such a batch of preparation in a
suitable manner with the previous approval of the Excise Commissioner
provided the process employed does not impair the therapeutic or toilet
properties of the preparation in any way.
(3) A sample of the preparation shall be sent to the Chemical
Examiner for analysis after adjusting the spirit or medicaments or other
ingredients, and issue of the adjusted batch of such preparation shall be
allowed only when the Chemical Examiner's report has been found to be
satisfactory.
(4) When an excess of more than 20 proof degrees over the strength
declared by the licensee of any batch of preparation is found by the
Chemical Examiner, the true strength, as ascertained by the Chemical
Examiner, shall be entered in the batch account in Form R. G.-3., and the
reason for this alteration shall be briefly noted in the remarks column, and
the excess duty due from the licensee or any quantity issued from the
batch on payment of such duty to the credit of the Central Government (in
the case of Union territories) or the State
R. 45] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES,
1956 27
Government prior to the receipt _the Chemical Examiner's report, shall be realized by the
officer-in-charge with the previous sanction of the Excise Commissioner.
(5) No refund or abatement of excess duty shall be allowed on any quantity of a batch of
preparation issued on payment of such duty and prior to the receipt of the Chemical Examiner's
report, if the strength is found to be lower than that declared by the licensee.
Comment
Excise Commissioner is empowered to impose penalty not exceeding
the duty leviable on the wastage that exceeds the allowable limit.
39. Remission of duty in case of loss due to accident-In case of any
accidental loss of alcohol in a bonded manufactory, otherwise than by
theft, the officer-in-charge shall institute necessary enquiries without delay
to ascertain the cause of such loss. If such loss is found to be beyond the
control of the licensee the duty on the alcohol so lost shall be remitted with
the approval of the Excise Commissioner or may Exercise Office
subordinate to, the Excise Commissioner specially empowered by him in
this behalf.
40. Issue from a bonded manufactory-(1) Issues of alcoholic
preparations and preparations containing opium, Indian hemp or other
narcotic drugs and narcotics shall be made from a bonded manufactory on
payment of duty. The licensee shall present before the officer-in-charge an
application in From A. R-2 signed by him or by his authorized
representative. The officer-in-charge shall, after checking the entries and
realizing the duty payable, allow the required quantities to be removed
after issuing a permit:
Provided that issues to another bonded warehouse shall be made
without payment of duty under proper security governed by the rules in
Chapters VII and VIII.
(2) If the licensee is also an account-holder as provided for in rule 9,
duty leviable on alcohol preparations and preparations containing opium,
Indian hemp or other narcotic drugs and narcotics to be issued from a
bonded manufactory shall be debited in the account-current before the
preparations are removed from the bonded premises.
41. The licensee to maintain proper accounts, etc..-(l) The licensee
shall maintain accounts in proper forms and registers as prescribed in the
Appendix to these rules.
(2) The licensee shall deliver to the officer-in-charge, by the 5th of
each month, a return of transactions of business in respect of the preceding
month in Form RT.-l.
42.Size of establishment.-It shall be open to the Excise Commissioner
to determine the size of the supervisory staff in consultation with the
licensee.
Comment
The rules vests the discretionary power upon the Excise
Commissioner to determine the size of the staff for supervision in
consultation with the licensee.
43. Accounts.-The officer-in-charge shall maintain accounts in the
prescribed form and shall take steps to ensure that the licensee also
maintains accounts. Separate account shall be written up daily by the
officer-in-charge and the licensee or by any person authorized by him and
shall be compared and reconciled before the manufactory is closed at the
end of the day's transactions.
44. Collection of duty.- The officer-in-charge shall be responsible for
correct collection of duty and penalty, if any, at the prescribed rate before
any medicinal or toilet. preparation containing alcohol are allowed to be
removed from the premises except in the case of exports or removal under
bond or under such conditions as may be permitted by the Excise
Commissioner.
45. Scope of duties.-The officer-in-charge shall exercise such
supervision as is required to ensure that alcohol issued for a certain
preparation added to the materials which go to make that preparation and
that no portion of such alcohol is diverted to the other purposes.
 MEDICINAL AND TOILET PREPARATIONS (EXCISE [R. 46
28 DUTIES ACT, 1955
(2) Agents, clerks, compounders and other person, who have been
duly authorized in this behalf by the licensee, and approved by the officer-
in-charge, may enter into and carry out their work in connection with the
manufacture during the working hours of the manufactory.
(3) Any person duly authorized in this behalf by the licensee may
sign all applications and indents for the issue of rectified spirit or fmished
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
inspection 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
applications and indents for the issue of rectified spirit or finished
preparations.
SECTION B
Manufacture outside bond of medicinal and toilet preparations containing
alcohol, opium, Indian hemp and other narcotic drugs and narcotics
46. Opening and closing hours.- The work of manufacture and sale in
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
under:
(i) The portion of the non-bonded manufactory used as
"laboratory" shall be separated from that used for other purpose.
(ii) The windows of the "spirit store", "laboratory" and "finished
store" shall be fitted with malleable iron bars not Jess than 19
mm. in thickness, set not more than 102 mm. apart and fixed in the
brick-work to a depth of at least 51 mm. at each end. On the inside of
each window there shall be securely fastened to the bars stout wire-
netting the aperture of which shall not exceed 25 mm. in diameter.
(iii) There shall be only one entrance to the non-bonded
manufactory 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 purchased
at the duty of Rs. 1.10 paise, Rs. 3.85 paise and Rs. 15.50 paise per
London Proof Litre.
(vii) There shall be separate finished stores for medicinal and toilet
preparations falling under each item of the Schedule to the Act.
(viii) All alterations in arrangement of building and plants shall be made
only with the previous sanction of the Excise Commissioner.
 R 49] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 29
(ix) The State Government may relax all or any of the provisions of Cls. (i) to
(viii) in the case of small manufacturers whose annual consumption of alcohol does
not exceed 500 litres and also in the case of those who prepare medicinal
preparation for dispensing to their patients only and not for sale.
Comment
The rule requires the medicinal and toilet preparations falling under each item of the
Schedule of the Act to be kept in separate finished stores.
48. Receptacles.-(i) The permanent vessels for the storage of alcohol and finished
preparations containing alcohol in the non-bonded manufactory shall be gauged accurately
and tables shall be computed to show the contents of every 20 mm and 2 mm of its depth.
(ii) The receptacles for the storage of finished preparations in the finished store shall
be of metal, porcelain or glass as may be convenient and necessary.
(iii) Each permanent vessel shall bear a distinctive serial number, its full capacity, and
the purpose for which it is to be used, distinctly and indelibly marked on it.
A record of these details shall be kept in the register in the Form R.G.-1.
(iv) All receptacles containing alcohol, tinctures, liquid extracts or other alcoholic
medicinal or toilet preparations, in the laboratory shall have affixed to them labels signed
by the manufacturer or his authorized representative showing the batch number, the name
of the preparations and the quantity of alcohol added in the receptacles during the course
of manufacture.
(v) Labels placed on macerators and percolators or carboys shall show the quantity
of proof-spirit contained in them on each occasion and shall be destroyed when they are
emptied and cleaned.
(vi) Labels on bottles filled for removal shall show among other details, which the
manufacturer may require, the alcoholic contents in proof-strength and the average
percentage of absolute alcohol it contains.
49. Indent for rectified spirit-duty paid.-(1) Rectified spirit required for
manufacturing medicinal and toilet preparations shall be obtained on an indent prepared
in triplicate, Form I.D.-1, from any distillery or spirit warehouse approved by the Excise
Commissioner, the original being sent by the licensee of the manufactory to the distiller
or spirit warehousekeeper, the duplicate to the officer-in-charge of the distillery or spirit
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 licensee shall credit the duty payable on the
spirit indented for into a Government treasury of the collecting Government and enclose
the chalan in token of such payment, to the duplicate copy of the indent The treasury
officer shall send an advice of such payment to the officer-in-charge of the distillery or
spirit warehouse. The officer-in-charge of the distillery or spirit warehouse, after
satisfying himself that the correct amount of duty has been paid, as evidenced by the
chalan enclosed by the licensee and the advice of such payment received, from the
treasury officer, shall order the issue of rectified spirit required. The rectified spirit shall
be brought from the distillery or spirit warehouse to the manufactory covered by a permit
issued by the officer-in-charge of the distillery or spirit warehouse. All such permits shall
be filed along with respective indents. The rectified spirit so brought into the non-bonded
manufactory shall be immediately transferred to the spirit store and the necessary
accounts written up then and there in the register in Form R.G- 2. Accounts of all
transactions in respect of rectified spirit purchased paying the duty of Rs. 1.10 paise,
Rs. 3.85 paise and Rs. 15.50 paise per London Proof Litre shall be maintained separately.
(2) Where the manufactory as well as the warehouse from which rectified spirit is
to be obtained are located within the same State, the licensee may authorize the owner of
the
 30 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [R 50
distillery or warehouse to pay the duty on his behalf before the issue of rectified spirit. On
such authorization the owner of the distillery or warehouse shall pay the amount of duty
into a Government treasury to the credit of the collecting Government or in such manner
as may be prescribed by the Excise Commissioner.
50. Indent for opium, Indian hemp and other narcotic drugs and narcotics,
their storage and issue for manufacture.-Indent for opium shall be made to the nearest
sub-treasury or to the Government Opion Factory, Ghazipur, or to the warehouse or place
of storage approved by the State Government in Form I.D- 1. The supply of Indian hemp,
narcotic drugs and other narcotics shall be indented for from the nearest Government
warehouse or place of storage approved by the State Government in the same form. The
supply of opium, Indian hemp and other narcotic drugs and narcotics shall be made under
permit as prescribed in rule 49. On their receipt in the non-bonded manufactory they shall
be verified and accounted for in the register in Form R.G-2. Opium, Indian hemp and
other narcotic drugs and narcotics obtained by the licensee free of duty shall be stored
separately in the spirit store. Every time opium, Indian hemp other narcotic drugs and
narcotics are issued from the spirit store of the laboratory, such issues shall be accounted
for in the register in Form R.G-2.
51. Restrictions on manufacture.-(1) The manufacturer shall not sell or transfer
the rectified spirit obtained by him to any other person.
(2) Medicinal preparations, containing alcohol, which are capable of being
consumed as ordinary alcoholic beverages falling under item No.1 (ii) (c) of the Schedule
to the Act shall not be manufactured from rectified spirit on which only the duty of
Rs. 1.10 paise per London Proof Litre has been paid and such preparations shall be
manufactured only from rectified spirit on which a duty of Rs. 3.85 paise per london
Profit Latre has been paid and the rectified spirit obtained after payment of the aforesaid
duty of Rs. 3.85 paise shall be accounted for separately.
(2-A) Medicinal preparations containing alcohol which are capable of being
consumed as ordinary alcoholic beverages falling under either item No.1 (ii) (b) or item
No.2 (iii) of the Schedule to the Act shall not be manufactured from rectified spirit on
which only the duty of Re. 1.10 paise or Rs. 3.85 paise per London Proof Litre has been
paid and such preparations shall be manufactured only from rectified spirit on which duty
of Rs. 15.50 paise per London Proof Litre has been paid and the rectified spirit obtained
after payment of the aforesaid duty of Rs. 15.50 paise shall be accounted for separately.
(3) In no case shall the quantity of rectified spirit in the possession of the
manufacturer exceed the limit fixed by the licensing authority.
Comment
This rule imposes the restriction on the sale and transfer of the rectified spirit by the
manufacturer to any other person.
52. Manufacture, storage and sale to be carried on only in the licensed
premises of the non-bonded manufactory.-(1) The manufacture and storage of all
preparations shall be carried on in the licensed premises only.
(2) Each preparation manufactured shall be registered and shall bear a distinctive
serial number, which shall be known as its batch number in the register in Form R.G.-3.
This register shall also show the receipt and disposal of all rectified spirit, opium, Indian
hemp and other narcotic drugs and narcotics drawn from the spirit store and the quantity
of finished preparation manufactured there from.
(3) All finished preparations shall be transferred from the "laboratory" to the
"finished store" and shall be so arranged that the checking of stock of every batch of
preparation from the accounts register "in Form R.G.-4" is facilitated.
R. 54] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULE, 1956 31
(4) Finished preparations made from rectified spirit obtained at different rates of
duty shall be kept separately in the finished store.
(5) Every preparation stored in bulk shall be measured into the storage vessel to the
nearest fluid ounce by the manufacturer and sealed.
(6) When any of the contents of a vessel, in which the preparations are stored in
bulk are removed, the manufacturer shall enter on the stock card attached thereto the
quantity taken out and the manner of disposal with his signature and date.
Comment
There shall be separate finished stores for keeping the rectified spirit obtained at
different rates of duty.
53. Samples to be taken by the Excise Officer at least once a month for
analysis.-(1) The Excise Officer, in whose jurisdiction the manufactory is situated, shall,
without previous notice to the manufacturer, take samples of not less than 13 per cent.
and not more than 15 per cent (save in exceptional circumstances) of the total number of
the medicinal and toilet preparations containing alcohol from the finished stocks at least
once every month and forward them to the Chemical Examiner for analysis and report
whether the alcoholic contents thereof tally with the percentage of alcohol shown on the
labels affixed to the bottles.
(ii) If the proof strength reported by the Chemical Examiner is more than 3 per
cent. proof spirit than the strength declared by the manufacturer on the labels pasted on
such bottles, the manufacturer is liable to a penalty at the rate of 10 times the difference
in duty in the quantity so manufactured but not exceeding Rs. 2,000.
(iii) If such differences are found to occur frequently, the Excise Commissioner
may order the cancellation of the licence held by the manufacturer.
(iv) Samples of finished products may also be taken at any time by the Excise
Commissioner, and such other Excise Officer authorized by the Excise Commissioner in
this behalf.
(v) All such samples shall be taken by the officer personally and in the presence of
the manufacturer or his authorized agent.
54. Procedure to be followed in taking samples.-(i) A sample shall be of 227 ml.
or such quantity as may be fixed by the Excise Commissioner.
(ii) Every sample shall be taken in duplicate.
(iii) The cork of every bottle in which sample is kept shall be fixed with the
officer's personal seal or the official seal and the name of the preparations and batch
number shall be stated on label axed to each such bottle.
(iv) The label of the bottle shall be signed by the officer taking the sample.
(v) The manufacturer, if he so desires, shall be allowed to affix his own seal and
sign the labels.
(vi) 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) The samples to be sent for examination shall be carefully placed in a case and
securely fastened with tape or wire to be supplied by the manufacturer and shall be sealed
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 Chemical
32 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [R. 55
Examiner in duplicate. The letter shall contain besides other information a facsimile of
the seal used. The Chemical Examiner shall acknowledge the receipt of the sample in
the duplicate copy to the despatching officer.
55. No compensation to manufacturer of samples taken for analysis.- The
manufacturer shall not be entitled to any compensantion for the samples taken for the
purpose of analysis under these rules.
56. Comet and up-to-date accounts in prescribed printed registers to be main-
tained.-(i) The manufacturer shall maintain up-to-date, correct and proper accounts in
the relevant register and deliver to the proper officer, by the 5th of each month, a
monthly return of transactions of business.
(ii) The manufacturer shall also furnish such statements as may be required by the
Excise Commissioner or by any officer empowered by him 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.
57. Employees.-(i) The manufacturer shall furnish to the Excise Commissioner
and the proper officer a list containing the names of the manager or assistant manager
employed by him and of all other employees whose duties require them to another non-
bonded manufactory.
(ii) He shall promptly inform the Excise Commissioner and the proper officer of
any changes which he may choose to make in the list from time to time.
(iii) No person other than the person whose name is contained in the list shall enter
the manufactory without the special permission of the proper officer.
58. Inspection.-(1) Toe non-bonded manufactory shall at all reasonable times be
open to inspection by the Excise Commissioner and other Excise Officer having
jurisdiction over the area in which the manufactory is situated.
(2) The proper officer shall inspect the non-bonded manufactory at least once every
month.
(3) The State Government may authorize any officer of the prohibition, land
revenue, medical and public health department to inspect the non-bonded manufactory.
SECTION C

Classification of Medicinal and Toilet Preparations Containing Alcohol

59. Allopathic preparations.-Allopathic preparations are medicinal preparations
made according to the modem system of medicines and fall under the following two
categories :
(i) Official allopathic preparations which are made strictly in accordance with
the formulae given in the official current editions of the under-mentioned Phar-
macopoeias :
(1) The British Pharmacopoeia.
(2) The British Pharmaceutical Codex.
(3) The Indian Pharmacopoeia.
(4) The United States Pharmacopoeia.
(5) The National Formulary of the United States.
(6) Any other Pharmacopoeia that may be recognized under the Drugs
Act, 1940, by the Government of India.
(7) Veterinary Codex recognized by the Government of India.
(8) International Pharmacopoeia.
(9) The State Pharmacopoeia of the Union of Soviet Socialist Republics.
R. 56 ] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 33
(ii) Non-official allopathic preparations which are prepared according to al-
lopathic system of medicine and conform strictly to the formula displayed on the
label.
Restricted and unrestricted medicinal preparations
60. Maintenance of restricted list of preparations.-(1) A list of medicinal
preparations which are considered as capable of being misused as ordinary alcoholic
beverage, hereinafter referred to as restricted preparations, is given in the Schedule. All
other medicinal preparations being manufactured from a date prior to 1st April 1957 shall
be considered to be not capable of being misused as ordinary alcohol beverages
(hereinafter referred to as unrestricted preparations).
(2) If, however, a preparation falling in the unrestricted category is found to be
widely used as ordinary alcoholic beverage, Central Government may, on the request of a
State Government or suo motu, refer the matter to the Standing Committee referred to in
rule 68. The Central Government shall, if so advised by the said Committee, declare the
preparation as a restricted preparation and the item or sub-item or both in the Schedule to
the Act under which the preparation falls, and thereupon include the said preparation in
the Schedule.
(3) Medicinal preparation other than official allopathic preparations, which are
manufactured in India for first time on and subsequent to 1st April, 1957, shall be
presumed to be restricted preparations unless declared to the contrary by Central
Government on the advice of the Standing Committee. Any manufacturer, intending to
produce a new alcohol preparation other than an official allopathic preparation, shall
submit two samples of such preparation with the receipt to the State Government. The
State Government shall forward such request with receipt to the Central Government for
a decision. The Central Government shall refer the matter to the Standing Committee and
in accordance with the advice tendered by it declare the category in which the preparation
should be placed and the item or sub-item or both in the Schedule to the Act under which
the preparation falls. The decision of the Central Government shall be communicated to
all State Governments. In case the preparation is declared to be a restricted preparation it
shall be included in the Schedule of restricted preparations and if the preparation is
declared to be an unrestricted preparation it shall be included in the schedule on
unrestricted preparations.
The advice of the Standing Committee shall be communicated within a reasonable
time and in no case later than six months from the date of submission of sample to the
Committee.
Homoeopathic Preparations
61. Mode of manufacture.-American, British and general pharmacopoeias that are
in vogue at present in the various States, shall be recognized as standard pharmacopoeia
or for homoeopathic preparation for the purpose of these rules until such time as the
Central Government evolves its own pharmacopoeia.
62[* * * * *] Preparation with narcotic ingredients

63. Preparations containing opium, Indian hemp and other narcotic drugs and
narcotics.- The rules in respect of alcoholic medicinal and toilet preparations shall, as far
as may be, apply to preparations containing opium, Indian hemp, and other narcotic
drugs and narcotics.

Ayurvedic Preparations
64. Types of preparation.--Asavas and Aristas are the principal types of
Ayurvedic preparations in which alcoholic contents is self-generated and not added to
such.
34 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [R. 65
65. Pharmacopoeia for Ayurvedic preparations.-Until a standard Ayurvedic
pharmacopoeia has been evolved by the Central Government, the pharmacopoeias that
are in the various States shall be recognized as standard Ayurvedic pharmacopoeias.
66. Classification of preparation containing self-generated alcohol for
purposes of levy of duty.-No duty shall be levied on Ayurvedic preparations containing
self-generated alcohol in which the alcoholic content does not exceed 2 per cent proof
spirit. Where the percentage of proof spirit is in excess of 2 per cent duty will be leviable
under item 2 (ii) or 2 (i) of the Schedule to the Act according as the preparations are
capable of being consumed as ordinary alcoholic beverage or not:
Provided that Ayurvedic practitioner registered under any law for the time being in
force in any State where there is no such registration of Ayurvedic practitioners, such
practitioners, as are proved to satisfaction of the Excise Commissioner to be of good
standing, shall be allowed to manufacture and dispense Ayurvedic preparations,
excepting those prepared by distillation or by addition of alcohol as such during the
process of manufacture or to the finished product, free of duty subject to the following
conditions:
(a) Practitioners shall take out licence on payment of fee of Re. 1 in the
manner hereinafter stated;
(b) such preparations shall be used only for the patients of the practitioners
and shall not be for sale to the general public;
(c) the practitioner shall allow drawing of samples by Excise Officer to
ensure that the preparations contain only self- generated alcohol; and
(d) daily account shall be maintained of all the preparations manufactured and
dispensed giving particulars of names and addresses of the patients ofthe practitioners.
67. Levy of duty on Ayurvedic preparations made by distillation or to which alcohol is
added at any stage of manufacture. For purpose of duty Ayurvedic preparations, made by
distillation or to which alcohol is added at any stage of manufacture, shall be treated as-
alcoholic preparations capable of being used as ordinary alcoholic beverages.
Comment
Applicability.-The presumption under the rule, however, will apply only when the
preparation in question is an Ayurvedic preparation, and unless this is established, the
presumption under rule 67 or for the matter of that, the application of the higher duty
under the item 1 of the Schedule of the Act, cannot be made .l
67-A. [* * * * * * *]
Standing Committee
68. Standing Committee and its functions.-(1) 2[The Standing Committee
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 Government;
(iv) the Adviser in Indigenous systems of Medicine, Ministry of Health,
Family Planning and Urban Development:
3
[Provided that the Drugs Controller, the Chief Chemist or the Adviser may, for
reasons to be recorded by him in writing, depute the Deputy Drugs Controller, the Deputy
Adviser in Indigenous System of Medicines, as the case may be, to attend any meeting of
the Committee on his behalf.]
_______________________________________________________________________

1. Abhoy Pada Roy v. Excise Commissioner, West Bengal, AI.R. 1970 Cal. 161 at pp. 161-62.
2. Subs. by G.S.R. 604, dated the 27th April, 1978.
3. Ins. by G.S.R. 530 (E), dated the 5th September, 1973.
R. 72] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 35
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-
(i) a particular preparation is entitled to be treated, or to continue to be treated,
as a genuine medicinal or toilet 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.
1
[(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 duti-
able goods may establish bonded warehouses anywhere in 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 licence 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.
71. Licensee to enter into a bond.- The Excise Commissioner shall require the
licensee to furnish a bond in Form B-2 with such surety or 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:
Provided that on the revocation of any licence by the Excise Commissioner all such
goods warehoused therein shall be removed as the Excise Commissioner directs and no
abatement of duty or allowance shall be made in respect of any such goods for deficiency
of quantity, strength or quality after due notice of such revocation has been given to the
licensee:
Provided further that in the event of death, insolvency or insufficiency of the surety,
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 it fit to do so, additional security.
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 proper officer, together
with the relative transport and shall be weighed, gauged and proved, wherever necessary,
in
_______________________________________________________________________
1. Ins. by G.S.R. 604, dated the 27th April, 1978.
36 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIF..5) ACT, 1955 [R. 73
his presence and assessed to 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 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 taken by the officer-in-charge or the
proper officer, as the case may be.
73. Owner's power to deal with warehoused goods. -With the sanction of the of-
ficer-in-charge or the proper officer, as the case may be, and in accordance with such
instructions as the Excise Commissioner may, from 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 may be 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-charge or the proper
officer, as the case may be, may, at the owner's request, cause or permit any damaged
goods remaining after such repacking to be destroyed subject to such limitations as the
Excise Commissioner may, from time to time, impose and may remit the duty assessed
thereon.
74. Goods not to be taken out of warehouse except as provided by these roles. -
No goods shall be removed from any warehouse except on payment of duty or for
removal to any other warehouse or for export and on presentation of a written application
prescribed in rule 81 or rule 98, as the case may be.
Comment
Goods can be 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
warehoused may be left in the warehouse in which they are deposited for a period of three
years or such extended period as the Excise Commissioner in 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 after 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.- The quantity of goods
contained in any package warehoused may be calculated by weight, measure, gauge,
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 Commis-
sioner 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 there from and for their safe custody while deposited therein,
according to the quantity or weight reported by the officer who has assessed the goods.
79. Offences with respect to warehousing. -If the owner by goods 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:
R. 83] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 37
(a) opens any of the locks or doors of the warehouse, which is required by
these rules, or by any general or special order of the Excise Commissioner, to be locked
or makes or obtains access into such a warehouse except in the presence of an officer
acting in his duty as such; 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) warehouses goods in, or removes goods from, a warehouse otherwise than
as provided by these rules; or
(d) privately removes or conceals any goods either before or after they are
warehoused;
he shall be liable to a penalty which may extend to two thousand rupees, and all goods
warehoused, removed, or concealed in contravention of this rule shall be liable to
confiscation.
Comment
Penal provisions-Rule of interpretation.-In any case, when criminal or quasi criminal
liability is sough to be imputed on the basis of provisions of law which are capable of two
reasonable interpretations, the one favourable to the accused must prevail.1
80. Monthly returns.-Within seven days after the close of each month, every
licensee shall submit to the Excise Commissioner a monthly return showing the quantity
of dutiable goods received, the quantity transferred to another warehouse under bond, the
quantity removed on payment of duty and such other particulars as the State Government
may by general or special order require.
81. Clearance on payment of duty.-When the licensee desires to remove goods on
payment of duty, he shall make an application in Form AR.-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 production of evidence that the sum has been paid into a
treasury or the sum has been debited to the account-current, as the case may be, shall
allow the goods to be cleared.

CHAPTER VI
Licensing
82. Procedure for obtaining licence. -(l) Every person desiring to engage 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 be-
(i) the Excise Commissioner in the case of a bonded manufactory or
warehouse;
(ii) in other cases such officer as the State Government may authorize in this
behalf. .
(2) If any person desires to have more than one kind of licence he shall submit a
separate application for every such licence.
(3) Where the applicant has more than one place of business he shall obtain a
separate licence in respect of each such place of business.
Comment
Separate application is required for more than one kind of licence.
83. Form of application.-(l) Every application for a licence under these rules shall
__________________________________________________________________
1. Delhi Development Authority v. H.S. Kalra, 1981 Cr.LJ. 666 at p. 667 (Delhi).
38 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [R. 83
be in such one of the proper forms of application as may be 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 date of commencement of the worth of the licence. In case of
renewal such application shall be submitted at least one month before the commencement
of the year for which it is required.
(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 chalan showing payment
of such fee:
Provided that where an application for the renewal of licence is not made within the
period prescribed by sub-rule (1), it shall be accompanied by an additional fee, payable in
the same manner, equivalent to twenty-five percent. such fee or rupee one, whichever is
higher.
1
[TABLE
Serial Purpose for which licence Licence fee
No. is required payable per
annum

1 2 3

1. Manufacture under bond for payment of duty .- Rs.

(a) Allopathic medicinal preparations and toilet prepara-
tions containing alcohol,
(i) where consumption of alcohol is less than 400
London proof litres per annum 100
(ii) where consumption of alcohol is 4,000 London
proof litres or more per annum 200.
(b) Medicinal preparation and toilet preparations not
containing alcohol but containing opium, Indian hemp, or
other narcotic drug or narcotic. 10
(c) Homoeopathic preparations containing alcohol,
(i) where consumption of alcohol is less than 4,000
London proof litres per annum 100
(ii) where consumption of alcohol is 4000 London
proof litres or more per annum 200
(d) Medicinal preparations in Ayurvedic, Unani or
other indigenous systems of medicines containing alcohol
and which are prepared by distillation or to which alcohol
has been added. 25
_
2. Manufacture outside bond:
(a) Allopathic medicinal preparations and toilet prepara-
tions containing alcohol
(i) where consumption of alcohol is 125 London 10
proof litres or less per annum,
________________________________
1. Subs. by G.S.R. 941, dated the 25th July, 1975.
 R. 84] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 39
(ii) where consumption of alcohol is more than
125 London proof litres but less than 500 London proof 25
litres per annum
(iii) where consumption of alcohol is 500 London 200
proof litres or more per annum .
(b) Medicinal preparation and toilet preparations not
containing alcohol but containing opium, Indian hemp or 10
other narcotic drug or narcotic .
(c) Homoeopathic preparations containing alcohol,
(i) where consumption of alcohol is 125 London
proof litres or less per annum 10
(ii) where consumption of alcohol is more than 125
London proof litres but less than 500 London proof litres
per annum 25
(iii) where consumption of alcohol is 500 London
proof litres or more per annum 200
(d) Medicinal preparation in Ayurvedic, Unani or
other indigenous system of medicines containing alcohol
and which are prepared by distillation or to which alcohol
has been
added
3. Bonded warehouse
4. Manufacture of medicinal preparations containing
alcohol by hospitals, dispensaries and other charitable
institutions which are eligible for exemption from duty
under rule 7 and which are specifically authorized in this
behalf by the State Government concerned or by the Nil]
administration in the case of Union Territory
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 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 sub-rule (1) to any
manufacturer, licensing authority shall satisfy itself about the requirements of alcohol of that
manufacturer and if that authority is of the opinion, that the quantity of alcohol asked for is
not in conformity with the bona fide needs of the manufacturer, it shall either reduce or refix
the quantity of alcohol as it may deem fit.
Comment
Scope.-For understanding the import of Sec. 6 the provisions in Sec. 19 are not
only accessible but provide material which must be considered in determining the scope
of Sec. 6. The nature of the restrictions that can be imposed are clearly spelt 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 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. 1
_______________________________________________________________

1. Enoch Pharma v. State of Kerala, AI.R.1965 Ker. 280 at p. 283.

40 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, I9SS [R. 85
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 of commencement of the licence.
(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 for the residue of the period covered by the original licence.
(4) If 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, thereupon, 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 cancellation or suspension.
Comment
Reasonable opportunity-Meaning of.-In Messrs. Falca (P) Ltd. v. S.R. Gibrani
Pvt. Ltd., 1 Das Gupta. J., of the Supreme Court observed as follows:
"The requirement that a reasonable opportunity of being heard must be given
has two elements. The first is that an opportunity to be heard must be given; the second
______________________________________________________________________
1. A.I.R 1958 S.C 415 at p.418
R. 91] THE MEDICINAL AND TOILET PREPARATIONS(EXCISE DUTIES) RULES, 1956 41

is that this opportunity be reasonable. Both these matters are justiciable and it is for
the Court to decide whether an opportunity has been given and whether that oppor-
tunity has been reasonable.
"There can be no invariable standard for reasonableness in such matters
except that the Court's conscience must be satisfied, that the person against whom
an action is proposed has had a fair chance of convincing the authority who
proposes to take action against him that the grounds on which the action is
proposed are either non-existent or even if they exist they do not justify the
proposed action. The decision of this question will necessarily depend upon the
peculiar facts and circumstances of each case, including the nature ofthe action
proposed, the grounds on which the action is proposed, the material on which the
allegations are based, the attitude of the party against whom the action is proposed
in showing cause against such proposed action, the nature of the plea raised by him
in reply, the requests for further opportunity that may be made, his admissions by
conduct or otherwise of some or all the allegations and all other matters which help
the mind in coming to a fair conclusion of the question. "
88. Refund of licence-fee.-(1) The licence applied for is refused, the licence-fee
paid, if any, with the application shall be refunded.
(2) If the applicant surrenders his licence at any time either before the
commencement of the licence or during the currency of the licence, he shall forfeit any
claim for refund of such licence-fee in full or in proportion to the period not availed of.
89. Licence to be exhibited.-Every licensee shall exhibit his licence (or a copy
thereof, certified by the proper officer) in a conspicuous part of the licensed premises.
90. Regulation of business of Licensee.-(1) The licensee shall conduct his business
under the licence either personally or by an agent authorized in writing by him in this
behalf.
(2) The licensed premises and all the goods licensed to be dealt with shall at all
times be opened to inspection by the Excise Commissioner and any other officer
empowered by him in this behalf subject to the provisions of rule 58.
(3) The licensee shall, when so required by the Excise Commissioner or by an
officer empowered by him in this behalf, give an explanation in writing regarding any
irregularity detected at his licensed premises and shall furnish any information regarding
the management of the said premises. He shall answer all questions put to him to the best
of his knowledge and belief. He shall also, if so required, allow any officer duly
empowered by the Excise Commissioner to take samples of any of the goods he is
licensed to deal in for analysis.
(4) The licensee shall provide a visit-book paged and stamped by any officer em-
powered by the Excise Commissioner in this behalf, in which the visiting officer may
record in remarks when inspecting the licensed premises. The licensee shall, on the
termination of the period of the licence, deliver the visit-book, the accounts and the
licence to such officer as directed by the licensing authority.
(5) The licensee shall preserve invoices, each memoranda, permits and other docu-
ments 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 manufactory shall in his application
for licence furnish the following particulars ':
(i) 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;
42 MEDICINAL AND TOILET PREPARATIONS (EXCISE D1JfIES) ACT, 1955 [R. 92
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 manufactory is/are situated or to be
constructed;
(iv) the approximate date from which the applicant desires to commence
working the manufactory in case the required licence is granted;
(v) the number and full description of the vats, stills and other permanent
apparatus and machinery which the applicant wishes to set up or work.
(vi) the maximum quantities in London-proof litres of alcohol and alcoholic
content in unfinished and finished preparations and the maximum
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 manufactory at one time;]
(vii) whether the proposed bonded manufactory will require the service of a
whole-time or part-time Excise Officer;
(viii) the kind and number of each licence under the 1[Drugs and Cosmetics
Act, 1940 (23 of 1940)] held by the applicant; and
(ix) a list of all preparations which the licensee proposes to manufacture in
his manufactory showing the percentage or proportion of alcohol in terms of
Londonproof litres contained 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 manufactured.]
Comment
The rule requires the particulars relating to the amount of capital proposed to be
invested in the venture to be furnished along with the application for the grant of licence.
92. Plan of the manufactory to accompany the application.-The applicant shall
enclose with the application site and elevation plans of the manufactory building or
buildings showing the location of the different rooms therein with doors and windows
and also similar plans of the 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:
Provided that the State Government may relax the provisions of this rule in the case
of hakims and vaidyas who prepare medical preparations for dispensing to their patients
only and not for sale.
93. In case of a firm certain particulars to accompany the application.-In the
case of a firm of a true copy of the partnership deed and if a company, a list of the
Directors and Managers, as certified by the Registrar of Joint Stock Companies, together
with copies of Memorandum of Association, Articles of Association and the latest
balance-sheet shall be submitted with the application.
94. The applicant to be in possession of the requisite licence under the Drugs
and Cosmetics Act, 1940.-No licence for the manufacture of medicinal and toilet
preparations or renewal of such licence shall be granted to an applicant unless he holds
the requisite licence under that Act for the manufacture of the said medicinal
preparations.
Comment

The licence for the manufacture of medicinal and toilet preparations shall be
granted only to the person who already holds a licence under the Drugs and Cosmetics
Act, 1940.

1. Subs. by G.S.R. 941, dated 24th July, 1975.

R 99] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 43
95. Disposal of application for licence to manufacture medicinal and toilet
preparation in a bonded/non-bonded manufactory by the licensing authority. - ( 1 )
On receipt of an application, licensing authority shall cause such enquiries to be made as it
may deem necessary including enquiries into the following:
(i) the qualifications and previous experience of technical personnel engaged
in the manufacturing operation;
(ii) the equipment of the bonded and non-bonded manufactory ;
(iii) soundness of the applicant's financial position; and
(iv) suitability of the proposed building for the establishment of manufactory.
(2) If the licensing authority is satisfied that the applicant is a fit party whom a
licence for the manufacture of medicinal and toilet preparations in a bonded or non-
bonded manufactory may be granted, it shall issue a licence, approve the plans
submitted:1f they are in order, and direct the applicant to contract or establish, as the case
may be, and equip the manufactory as per approved plans. The applicant shall modify the
plans 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 equipment of the
manufactory the licensing authority shall cause a verification 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 shall be retained in the office of the licensing authority,
one shall be sent 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.
96. Security.-Before granting the licence the licensing authority shall in cases where
security is required to be furnished by or under these Rules, fix the amount of such
security. 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 Fixed Deposit Receipts of the State Bank
of India, or any other Bank duly approved by the State Government. This security is liable
to be increased or decreased by the licensing authority at any time, should it consider, for
any reason, that the amount so fixed is inadequate, excessive or unsuitable.
Comment
The security may be furnished in interest bearing securities, viz. Government Prom-
issiory Notes, National Savings Certificate, etc.
CHAPTER VII
Export under Claim for Rebate of Duty or under Bond
97. Method of export.-Duty-paid goods shall be exported under claim for rebate of
duty. Goods under bond for payment of duty shall be sent to the place of export under
bond for their due export.
98. Application to be submitted.-The exporter shall present to the officer-in-
charge or the proper officer, as the case may be, an application in triplicate in Form AR-3
if the goods are to be exported by land and in Form A R-4 if the goods are to be exported
by sea or air or by parcel post. The officer-in-charge or the proper officer shall send the
original to the customs officer or the border examiner 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 shall be submitted in respect of each consignment.
99. Examination of goods prior to despatch.-(1) Goods under bond.- When
goods from a bonded manufactory or warehouse are to be exported, the cases or
packages. in which such goods are packed, shall be legibly marked in ink or oil colour
(or in such other durable manner as the Excise Commissioner may in any particular case
allow), with a
44 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [R. 10 0

progressive number commencing with No.1 for each year, with the owner's name and
special mark, if any, the total quantity of dutiable goods with their alcoholic contents in
London-proof litres.
(2) Duty paid goods.- The owner of a non-bonded manufactory or a wholesale
dealer, who wants to export duty paid goods shall give 48 hours notice to the proper
officer, for supervising packing of the goods to be exported. The manufacturer or
wholesale dealer shall present the entire consignment to be exported to the proper officer.
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.
On receipt of the analysis report of the Chemical Examiner, the proper officer shall enter
the alcoholic content in London-proof litres of the goods packed as ascertained by
analysis in the duplicate copy of the application which the owner shall present to him
before its presentation to the Excise Commissioner for claiming rebate of excise duty as
laid down in rule 103 :
Provided that the process of determining alcoholic content by chemical analysis
shall be dispensed with in the case of goods sent out from a bonded manufactory or
warehouse if the owner of such goods chooses to pay the duty on goods to be exported in
lieu of entering into a bond for due transport of goods to the place of report and in which
case the procedure laid down in sub-rule (1) shall apply.
(3) After verifying the particulars entered in the application, and, in the case of
duty-paid goods, after satisfying himself that the goods are identifiable as the goods, in
respect of which the payment of duty cited in the application was made, the officer-in-
charge or the proper officer, as the case ma y be, shall get the following particulars noted
in the body of each package:
(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 declared by
the manufacturer,
(e) gross weight of the package,

and shall then sell each package with his official seal in such a manner that the package
cannot be tampered with without breaking the seal. The said officer shall endorse all
copies of the application, shall specify the period within which the goods shall be actually
exported and return the duplicate to the consignor, who, after dispatching the goods shall
enter the number and date of the railway receipt or bill of lading in the duplicate copy and
shall communicate these particulars to the proper officer for entry in the other copies.
100. Examination at the place of export.-On arrival at the place of export by post
have been sealed, the exporter shall present the duplicate application, together with the
packet or packets to which it refers, to the postmaster at the office of booking.
Comment
The rule requires the exporter to present the duplicate application with the packet to
the postmaster at office of booking.
101. Examination at the place of export.-On arrival at the place of export, the
goods shall be presented, together with the duplicate application, to the Customs
Collector, Border Examiner, or any officer, of customs or land customs duly appointed
for the purpose. The consignment shall be carefully examined and check-weighed and if
the seals are intact and the case or the packages correspond with the description given in
the application, and the particulars stated in the duplicate application and the original
received from the officer at the place of despatch agree in all respects, the Customs
Collector, Border Examiner, or
 R. 105]THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 45
any such officer of customs shall allow export and shall then certify on the duplicate
application that the goods have been duly exported (citing in the case of exports by sea or
air, the shipping bill number and date and other particulars of export) and return it to the
exporter.
102. Further procedure in respect of goods exported by parcel post-Where the
goods are exported by post, the postmaster of the post office of [mal despatch from India
shall certify on the duplicate application that the goods covered by the application have
been duly exported out of India and shall return it, through the postmaster at the post
office of booking, to the exporter. The original application shall be returned to the
officer-in-charge of the proper officer with the certificate of export.
103. Presentation of claim for rebate.-In order to obtain payment of the rebate,
the exporter shall produce to the Excise Commissioner from whose jurisdiction the goods
were despatched, the duplicate application bearing the certificate of the officer, who
examined the goods at the port or post office of export or the frontier, as the case may be.
If the Excise Commissioner is satisfied from comparison of the duplicate application with
the original received from such certifying officer, that the claim is in order, he shall
sanction the rebate:
Provided such claims for rebate of duty shall be made within one month from the
date of issue of the certificate of the officer who examined the goods at the port or post
office of export or the frontier, as the case may be :
Provided further that the Excise Commissioner may in his discretion extend the
period within such claims for rebate shall be made.
Comment

The time for making claims for rebate of duty may be extended beyond one month
from the date of issue of the certificate by the Commissioner.
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-Dutiable goods manufactured under bond or
stored in a bonded warehouse in any State, unless exempted from payment of duty under
rules 7 and 8, may be removed from such State to any other State:
(i) after payment of duty 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 Warehouse to another Bonded Warehouse
105. Bond for due arrival and re-warehousing. —(1) When warehoused goods
are to be removed from one warehouse to another, the consignor or the consignee of the
goods shall, before the goods are removed, enter into a bond in Form B-4 with such
surety or sufficient security as the Excise Commissioner may prescribe, for a sum equal,
at least, to double the duty chargeable on such goods for the due arrival and re-
warehousing thereof at the warehouse of destination within such time as the officer-in-
charge of the warehouse of removal directs. Such bond shall be furnished to the officer-
in-charge of the warehouse of removal, or of the warehouse of destination according as
the bond is executed by the consignor or the consignee.
(2) Such bond shall not be discharged until, such goods are produced 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 bond,
46 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [R. 106

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, if the bond has been furnished by the
consignor, an essential condition shall be the prior receipt by the officer-in-charge of the
warehouse of removal, of the duplicate application from the officer-in-charge of the
warehouse of destination with his re-warehousing certificate recorded therein as
hereinafter provided.
106. Remover may enter into a general bond.-The Excise Commissioner may
permit any person, to remove warehoused goods from one warehouse to another, by
entering into a general bond in Form B-4, with such surety or sufficient security in such
amount and under such condition, as the Excise Commissioner approves for the removal,
from time to time, of any goods from one warehouse to another and for the due arrival
and re-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.
Comment
The Excise Commissioner is empowered to demand a fresh bond in the event of
death, insolvency or insufficiency of the surety.
107. Procedure in respect of goods removed from one warehouse to another.-
(1) The application for removal of goods from one warehouse to another in triplicate shall
be presented by the consignor to the officer-in-charge of the warehouse removal at least
24 hours before the intended removal together with such other information as the Excise
Commissioner may, by general or special rules or order, require.
(2) Such officer shall then take account of the goods, and after completing the
removal certificate on all the copies of the application, shall 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. 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 them together with the triplicate application and the transport permitted the
officer-in-charge of such warehouse, who shall, after taking account of the goods,
complete the re-warehousing certificate on the duplicate and the triplicate application and
return the duplicate to the officer-in-charge of the warehouse of removal, and the triplicate
to the consignee for despatch to the consignor.
(4) The consignor shall present the triplicate application duly endorsed with such
certificate to the officer-in-charge of the warehouse of removal within ninety days of the
date of issue of the transport permit.
108. Failure to present triplicate application.-(l) If the consignor fails to 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 such officer, from the officer-in-charge of the
warehouse of destination, the consignor shall, upon a written demand being made by the
former officer, pay the duty leviable on such goods within ten days of the notice of
demand 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 the duty is paid or until the
triplicate application is so presented or the duplicate application is so received.
(2) Where such duty has been paid, it shall be refunded to the consignor, either on
his presentation 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
R.112] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 47

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. -(l) 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 (if 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 demand 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 of any goods so detained shall be adjusted against
the amount due under the bond and the effect of such adjustment shall be recorded and if
there is any surplus remaining after such adjustment, the surplus shall be paid to the
owner of the 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 cause being shown.
Comment
The officer authorized by the State 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 manufactory 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,
(i) voluntarily obstructs or offers any resistance to or impedes, or otherwise
interferes with; or
(ii) wilfully gives false or misleading information to the officer duly appointed
under rule 110, who is acting in accordance with his duty thereunder;
such person shall be liable to a penalty which may extend to five hundred rupees.
Comment
The penalty up to five hundred rupees is imposable for the act of wilfully giving
false
or misleading information to the officer duly appointed under rule 110.
. 112. Power to detain person and examine goods. -Any Excise Officer duly em-
powered by the State Government may stop and detain any person found Carrying or
removing any dutiable goods for the transport of which a permit or other transport
document
48 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [R. 113

is required by these rules, and may examine the goods and may require the production of
a permit or other document authorizing the removal thereof. If a permit or other
prescribed document is produced agreeing with the goods in all respects, the officer may
endorse thereon the time and place of his examination thereof.
113. Power to stop, enter and search. -Any Excise Officer not below the rank of
a sub-inspector of excise may stop and search any vessel, car or other means of
conveyance for dutiable goods, and enter and search at any time by day or by night any
land, building, any enclosed place, premises, vessel, conveyance or other place upon or in
which he has reason to believe that dutiable goods are stored, manufactured or carried or
in contravention of the provisions of the Act or these rules, and in case of resistance
break open any door and remove any other obstacle to his entry, open and search into
such land, building and closed places, premises, vessel, conveyance or other place.
Comment
The rule empowers the Excise Officer not below the rank of a sub- inspector of
excise to break open any door and remove obstacle to his entry so as to make search into
land or building in the case of resistance.
114. Seizure.-Any 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 and remove or detain any receptacle,
packages or coverings, in which such goods or articles are contained, and animals,
vehicles, vessels or other conveyances used in carrying such goods or articles and any
implements and machinery used in the manufacture of such goods.
115. Power to require access to place, vessel or conveyance for inspection or
examination of goods.-Any officer not below the rank of a sub-inspector of excise may
require any person who has the immediate possession, control or use of any land,
building, enclosed place, premises, vessel, conveyance or other place which he desires to
search under these rules, or of any dutiable goods, stored manufactured or carried
thereupon or therein, to open or allow access to inspect or examine such place or
conveyance or to open, unload, unpack or allow the inspection or examination of such
articles.
116. Police to take charge of articles seized.-All officers-in charge of police sta-
tions shall take charge of and keep in safe custody, pending the orders of the Magistrate
or of the adjudicating Excise Officer, all things seized under the Act or these rules which
may be delivered to them, and 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 them. 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 under the Act or the rules shall be in writing in
duplicate, and shall state the purpose for which it is issued, and shall be signed by the
officer issuing it, and shall also bear his official seal, if he has any; and shall be served
by tendering a copy of it to the person summoned, or if he 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.
118. Service of notice: Notice not void for error. -No notice shall be deemed void
on account of an error in the name or designation of any person referred to therein,
unless such error has produced a material misconception of the intended intimation.
 R. 125 ] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 49

Comment
Notice may be deemed void if there is an error which has produced a material
misconception of the intended intimation.
119. Disposal of things seized. -(1) The owner or person having the charge of any
animal seized and detained shall provide from day to day for its keep while detained, and if he
fails to do so, such animal may be sold 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) due in respect thereof, it may be sold by public auction; and such
duties, penalties, 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.
120. Prosecution.-No prosecutions under the Act shall be instituted except by an
Excise Officer not below the rank of a sub-inspector of excise.
Comment
Only the sub-inspector or officer above his rank can institute the prosecution under
the Act.
121. Arrests.-Any Excise Officer not below the rank of a sub-inspector 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 to give his name and residence, or who
gives his name and address which such officer has reason to believe to be false.
Comment
Only the sub-inspector or officer above his rank can make arrest under the Act.
122. Provisions of arrests and seizures to be in conformity with the Act.-All ar-
rests and seizures made under these rules shall be in conformity with the provisions
of the Act and the rules.
CHAPTER X

Penalties, Confiscations and Appeals

123. Power of adjudication of confiscation and penalty. -(1) Where by these
rules anything is liable to confiscation or any person is liable to penalty such confiscation
or penalty shall be adjudged by the Excise Commissioner.
(2) The State Government may confer on any Excise Officer the power to adjudge
confiscation or penalty and may prescribe the limit within which such power may be
exercised.
124. General penalty. -A breach of these rules shall, where no other penalty is
provided herein, be punishable with a penalty which may extend to one thousand rupees
and with confiscation of the goods in respect of which such breach is committed.
Comment
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.
125. Composition of offences. -The Excise Commissioner, or any Excise 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 or who is reasonably suspected of
having
50 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [R. 126

committed an offence under the Act a sum of money not exceeding two thousand rupees
in lieu of confiscation of goods or of punishment for breach of any provisions of the Act
or of the rules.
Comment
The Excise Commissioner is empowered to combine the offence which makes the
property liable to confiscation, by accepting a sum of money not exceeding two thousand
rupees in lieu of confiscation.
126. Confiscation.-(l) When any goods or articles are liable to confiscation for
breach of any of the provisions of the Act or these rules, any alcohol, drugs or materials
by means of which the breach bas been committed and of any receptacle, packages or
coverings in which 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 shall be liable to confiscation.
(2) When anything is confiscated under these rules, such thing shall thereupon vest in
the collecting Government.
(3) The officer adjudging confiscation shall take and bold possession of the things
confiscated, and every officer of police, on the requisition of such officer, shall assist him
in taking and bolding such possession.
127. Appeals.--(i) An appeal against an order of an officer other than 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 concerned:
Provided that an appeal against an order passed by the Excise Commissioner shall lie
to the State Government:
Provided further that if, between the date of the order or decision appealed against
and the date of the bearing of the appeal, the officer who passed the order or decision is
promoted to be the officer to bear such appeal, such appeal shall be beard 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 appealed against an order passed in appeal under this rule shall,
subject to the power of revision conferred by 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.-(l) The Central Government may, on the application 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.
(2) Every application under sub-rule (1) shall be filed within six months of the date
of the decision or order appealed against.
129. Appeal and application for revision to be accompanied by copy of
decision or order appealed against-Every appeal or application for revision 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 Com-
missioner 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
 R.135] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 51

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 duti-
able 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 middle of the warehouse or other place of
storage and a similar passage 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 and date of the
document under which the goods were admitted to the place of storage, the number of the
relevant record in stock card, account or warehouse register and such other identifying
particulars as he may direct.
(ii) Breach of this shall be punishable with a penalty which may extend to one
thousand rupees.
132. Account of stock of goods in a manufactory or ware house to be taken
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 goods remaining in a
manufactory or warehouse or store-room licensed or approved for the storage of such
goods shall be counted, weighed, 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
premises, (after taking into account receipts and deliveries, and making such. allowance
for wastage by evaporation or other natural causes, as the proper officer or the officer-in-
charge, as the case may be, may consider reasonable and as may be in accordance with
any order issued by the State 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
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 or a sum of Rs. 2,000
whichever is less.
133. Restriction of removal of goods.-Dutiable goods shall not be 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.
134. Licensees’ liability for removal of goods by any person.-If any dutiable
goods are, in contravention of any condition prescribed in these rules, removed by any
person from the place where they are manufactured or warehoused, the manufacturer or
the licensee or keeper of the warehouse shall be held responsible for such removal, and
shall be liable, to be dealt with according to the provisions of the Act or the rules as if he
had removed the goods himself.
135. How registers and stock accounts to be maintained.-(1) Where any person is
required by these rules to maintain any register or a stock account in respect of goods
manufactured or stored by him, he shall-
(i) at the time of making any entry, insert the date when the entry is made;
(ii) correctly keep such account or register in the manner required and shall not
 52 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [R. 136

cancel, obliterate, or alter any entry therein, except for correction of any errors, with
the sanction and in the presence of the proper officer or the officer-in- charge, as the
case may be, and shall not make any entry therein which is untrue in any
particulars;
(iii) keep the account or Register at all times ready for the inspection of the
Excise Officers, and shall permit any such officer to inspect it and make any such
minute therein or any extract therefrom, as the officer thinks fit, and shall, at any
time, if demanded, send that minute or extract to that officer.
(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 Register, 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 fraudulently
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 apparatus. - (1)
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 his manufactory,
warehouse, or other premises as the proper officer or the 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.-(l) 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 may
provide, affix, repair or renew the fastenings, and the expense thereof shall be paid on
demand by the licensee or warehouse-keeper, as the case may be.
(3) All requisite excise ticket or keys shall be provided by the collecting
Government.
(4) If any licensee or warehouse-keeper fails on demand to pay the expenses of
providing, affixing, repairing or renewing, fastenings, as prescribed in sub-rule (2) or if
any
R. 143 ] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 53

licensee or warehouse-keeper, or his servant or workman, wilfully destroys or damages

any such fastening, or any lock-lable, or improperly obtains access into any warehouse,
room, place, vessel or fitting, or has any fastening vessel or fitting so constructed, that the
security intended to be obtained by any lock or fastening may be defeated, the licensee or
warehousekeeper shall be liable to a penalty which may extend to two thousand rupees.
137-A. Duplicates of documents may be granted on payment of fees.- The pro-
per officer may, on application, grant a duplicate of any certificate, licence, transport
permit or other document issued to any person on payment of a fee of rupee one, and
subject to such other conditions as may be imposed by the proper officer, if he is satisfied
that no fraud has been committed or is intended by the applicant.
138. Goods, plant and machinery chargeable with duty not paid.-When the duty
leviable on any goods is owing from or by any person carrying on trade or business,
whether as a manufacturer or as dealer in such goods, all dutiable goods, and all materials
and preparations from which any such goods are made and all plants, machinery, vessels,
utensils, implements, any articles for making or manufacturing any such goods, or
preparing any materials or by which the trade or business is carried on, in the custody or
possession ofthe 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 of the person carrying on such trade or
business, may be detained for the purpose of exacting such duty; and any officer duly
authorized by general or special order of the Excise Commissioner may detain such
goods, materials, preparations, plant, machinery, vessels, utensils, and articles until such
duties or any sums recoverable in lieu thereof are paid or recovered; and such direction
shall have effect notwithstanding any change in the ownership of the trade or business.
139. Dutiable goods not to be sold except in prescribed containers bearing a
label. -If any dutiable goods are found in the possession of any dealer in or retailer of
such goods, not being wrapped or labelled as hereinbefore prescribed or of which the
wrapper or label is out or tom, or the wrapper or other container bears any other mark or
appearance of having been 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 thousand rupees.
140. Officer not to disclose information learned in his official capacity.-If any
officer except in the discharge in good faith of his duty as such officer discloses any
particulars learned by him in his official capacity in respect of any goods, he shall be
liable to a penalty not exceeding one thousand rupees.
141. Provisions of lodging for the excise staff posted to the bonded
manufactory or warehouse.- The licensee of a bonded manufactory or warehouse shall,
where so required by the Excise Commissioner, provide 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 officer so accommodated. If for any reason the licensee is not able to provide 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 al-
lowance and other allowances.
142. Power to issue supplementary instructions.-The Excise Commissioner may
issue written instructions providing for any supplemental matters arising out of these
rules.
143 .-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.
 54 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [Sch.
Comment

Repealing the old rules.-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 rules came into force the old rules must fail and there is a specific provision in the
new rules (namely rule 143) which says that all rules made under any law corresponding
to the Act are hereby repealed.1
SCHEDULE2
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.
" Carl 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.
" Exphorbiae Liquidum.
" Kavae Liquidum.
" Kolae Liquidum.
" Malti Liquidum.
" Glycerium Croci.
Infusions :
Infusum Carophilli Concentratum.
" Rosae Acidum Concentratum.

1. Hyderabad Chemical and Pharmaceutical Works Ltd. v. State of Andhra Pradesh, A.I.R. 1964 S.C. 1870
at p. 1872.
2. The Schedule is reproduced here as amended up to 1st January, 1970.
 Sch. ] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES. 1956 55

Infusum Scopari Cone.

Liquors:
Liq. Ethyl Nitritis.
" Ethyl Nitritis Cone.
" Cocci.
Lotions:
Lotion Evaporans.
Spirits :
Spiritus Aetheris.
" Aetheris Compositus.
" Aetheris Nitrosi.
" Ammoniae Fetidus.
" AmmoniaeAromatscus.
" Amygdalae Amarae.
" Anisi.
" Aromoraciae Compositus.
" Aurantii Compositus.
" Cassia.
" Cajputi.
" Camphorae.
" Choloroformi.
" Cinnamomi.
" Cloniensis.
" Juniperi.
" 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.
" Boldo.
" Cardamomi Aromatica
Tincturae Cardamoni Composita.
" Carminative.
" Cascarillae.
Cinnamomi.
 56 MEDIONALAND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [ Sch.
Tincturae Cinnamomi Composita
" Cocci.
" Coto.
" Croci.
" Cubabae.
" Gentian Co.
" Hamamelidis.
" Kolae.
" Kramariae.
" Limonis.
" Limonis Concentrata.
" Lupuli.
" Oliveri Cortice.
" Sumbul.
" Tolutana.
" Valerianae Simplex.
" Vinum Aurantii.
" Vinum Xercum (Sherry Wine).
" Zingiberis Fortis.
" Zingiberis Mitis.
Non-Pharmacopoeial Preparations
medicinal Preparations :
Acetum Odoratum.
" Rovendulae.
" Rosae.
Amrit
Apetone.
Aqua Anethi.
" Anisi.
" Aromaticum.
" Aurantii Amaris.
" Cardamomi Co.
" Elixir Simplex.
" Hollis.
" Juniperi Concentrata.
" Lavandulae.
Asaplros.
Asavin.
Asavine.
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).
 Sch. ] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES. 1956 57

Caricapetol.
Cinocainis.
Elixir Amygdalae Co.
" Cardamomi Co.
" Valerian Bromi.
" Valerine Compound.
Enzymol.
Essence Amygdalae Co.
" Amygdalae.
" Anethi.
" Anisi.
" Aromatica.
" Auranti.
" Capsici.
" Cardamomi
"Cardamomi Co.
" Caryophylli.
" Crinalis.
" Limonis
" Menthae Pip.
" Mint.
" Myristicae.
" Roemarini.
" Shatwari.
" Zingiberis.
Extractum Absinthii Liq:
" Aurantii Amar Liq.
Ext. Kamala Liq.
Extractum Zingiberis.
" Shatwari Liq.
Extract Rosae Liq.
Glycerium Aurantii.
Glycolactophos.
Hapatina.
Infusum Limonis.
Kalpak.
Ladcovine.
Lecivin.
Liquid Extract of Ashwagandha "Ashwin".
Liquid Extract Kushta (Saussurea Lappa, Product of M/s. Zandu Pharmaceutical Works,
Bombay).
Liquor Aurantii Pro. Syrup
" “Croci.
" Limonis Pro. Syrup
58 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [ Sch.
" Lilly Tonic.
" Lotio Ros.
Maltona.
Meciovine.
Metofit.
Metovit.
Mustee Tonic.
Nervobrin.
Neurolecithin.
Rakto- Phospho- Mait.
Salsa Hemtinic.
Sherltone.
Sinatone.
Soma Tonic.
Spiritus Absinthii.
" Anethii.
" Aromaticus.
" Aurantii.
" Caramomi Compsitus
" Cardamom.
" Carui.
" Coriandri.
" Cumini.
" Limonis.
" Menthae Virid.
" Pimentae.
" Pudinae.
" Rosae.
Succus Cucumis.
Cucus Mori.
Super Neoevel.
Surupus Cinnamomi.
Tinctura Avena.
"Card Co-Extra.
" Cardamomi.
" Carui.
" Caryophylli.
" Coriandri.
" Cumini Alba.
" Cumini Nigra.
" Gentianae.
" Gulallcha.
" Kamala.
" Levandulae.
Sch.] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 59.

" Limonis Cortex.

Manthae Peperiatae. "
Orris Root.
" Persionis Co.
" Santali Citrini.
" Santali Rubri.
" Sumbul.
" Tinospora.
" Vanilla.
" Vindla.
Vinolecithin
Vino-Pepsol.
Vinosan.
Vinovita.
Vinter Forte.
Vintex.
Vinum Absinthii.
Vita fan.
Vitaphol.
Zola Cordiation.

Toilet Preparations

Eau-de-Cologne (Except Tata’s and Calcutta Chemical Co.’s Eau-de-Cologne Eau-dc-

Portugal).
Lavender Water (Except Calcutta Chemical Co. 's Lavender Water).
Essence of Lavendulae.
Essence Rosae Duleis.
Santal Flay.
Eau-de-Toilette Calypso. . . . . . . .
Eau-de-Toilette Gulchheri .......................... , Products of M/s. Tata Oil Mills Company
Perfume Calypso ............ Ltd., Bombay.
Perfume Gulchheri .......
Eau-de-Lavande . . . . . . . . . . . . .
Lakme Eau-de Cologne . . . . . Products of M/s. Tata Oil Mills Company
Lakme Toilet Water. . . . . . Ltd., Bombay.

Joie Dc Viver Perfume. . . .

Alma De Dios Perfume. . . . . . . . .
Korrissimo Perfume Products of M/s. Kay J'ere Perfumes, Bombay
La vie En Rose Perfume. . . . . . . .
Ma'mzelle................

Perfume Blue Orchid. . . . . . . . . .

Perfume Manoranjatham ........ Products of M/s. Variety Industrial Agencies,
Perfume Fortune. . . . . . . . . . . . Bombay.

After-Shave Lotion. . . . . . . . . . .. Product of M/s. Kemp & Co. Ltd., Bombay.

60 _MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [Sch.

Ayurvedic Preparations
Drakaharishla.
Drakshasva.
Pippalyasavam.
Mahadraksharista . . . . . . . . …… . . . Manufactured by M/s. Dacca Aurvedic
Pharmacy Ltd., Calcutta

Pippalays Dyasab Manufactured by M/s. C.K. Sell & Co. (p.)

Ltd., Calcutta.

Kumangur..............………………… Manufactured by M/s. Rajvaidya Gune's

Shahu Aryoushadhi Karkhana Ltd., Kol-
hapur.

Himalaya Sanjiyini Sudha…………. Manufactured by M/s. Himalaya Ayurved

Bhawan, Patna.

Himalaya Stri-Sanjivini . . . . . . . . . -Do-

Himalaya Shisu-Sanjivini…………
-Do
Himalaya Salsa…………………….
Kumari Asav No.1 Manufactured by M/s. Or. Purohit's Phar-
macy, Kolhapur (Maharashtra).

Balant Kadha No.3........ -Do

Orakshasav ........... Manufactured by M/s. Universal Ayurvedic

Pharmacy, Shantinagar, Nagpur.

Mrutsanjivani Sura. . . . . . -Do-

Dasbmulasav............……
-Do-
Khajursav..............………
Manufactured by M/s. Shree Baidyanath
Mrit Sanjivani Sura. . . . . . . Ayurved Bhavan Pvt Ltd., Nagpur.

Mritsaniivani Sura…………. Manufactured by M/s. Samrat Ayurvedic

Pharmacy Regd., Amritsar.

Madhuras .............…………. Manufactured by M/s. Bharat Manufacturing

Co. Hazaribagh (Bihar).
Somras ................. -Do-

Shaktiras………………………
-Do-
Kumarex-3……………………
Manufactured by M/s. Dhootpapeshwar
Industries Ltd., Panvel (Mabarashtra).
Ashotone………………………….
-Do-
Orakshasava (Special)……………
-Do-
Sch.] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 61

Abhayarishtra ....................................... .. Manufactured by M/s. Shir Ram Aushadhi

Bhandar Chiplun, Ratnagiri (Maharashtra ).

-Do-
Amritarishta.…………………………….

Kutjarishta………………………………. -Do-

-Do-
Arjunarishta .............……………………
-Do-
Lohasava………………………………..
Arvindasava . . . . . . ………………….… -Do-

Tansino…………………………………. Manufactured by M/s Verma Pharmacy

Private Ltd., Poona.
Eutonic ................. -Do

Pancharishta……………………………... Manufactured by M/s. Zandu Pharmaceutical

Works Ltd., Bombay.
Lexsoll…………………………………… Manufactured by M/s. Dr. R. Shri Kan
tiah, Bangalore
TABLE A

(Restricted Preparations)
MEDICINAL PREPARATIONS
Cariplex Manufactured by M/s. Oriental Trading Co.,
Calcutta.
Asavin……………………………
Elixir Taka Combex ........………. Product of M/s. Indu Pharmaceutical Works,
Metovit ...............………………..
Bangalore.

ZolaCordiaton .............
Inducamis ..............…. Product of M/s. Metro Laboratories (India),
Metovit ..……………. Bombay.
(Restricted Preparations)
Pharmacopoeial Preparations
MEDICINAL PREPARATIONS

Tinct. Quill B.P.C ..........…………. * * *

Tinct. Hemidesmi I.P……………... * * *
Tinct. Chinensis I.P.
Tincture of Anthemidis …………… Manufactured by M/s. Zandu Pharmaceutical
Works Ltd., Bombay.

Capvintone .............……………….. Manufactured by M/s. Fr. Superior Monte

Mariano Church, Farangipet (South Kamal).
62 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [Sch.

Aqua punae Cone……………………… Manufactured by M/s. Tack Pharmacopoeia

Works, Jodhpur.

Elixir Tysobin…………………………. Manufactured by M/s. Shettys Phar-

maceutical and Biologicals Ltd., Hyderabad.
Medicinal Preparation (Non- Phannacopoeial)

Elixir Peptenzyme……………………… Manufactured by M/s. Pharma Trust,

Bombay.
Tincture Saussuria……………………… Manufactured by M/s. India Chemical and
Pharmaceutical Works, Hyderabad.

Extract Tulsi Liquid……………………. Manufactuled by Mis. Alca Chemicals

Industries Pvt. Ltd, Gonda!.

Ext. Cimicifuga………………………… Manufactured by M/s. Indian Chemical 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…………………………………… Manufactured by M/s. Pfizer Pvt. Ltd.,
Bombay.
Shericamis……………………………… Manufactured by Mis. Avon Malariana
Pharma, Mangalore.

WinheparB.12...........…………………… Manufactured by M/s. Bombay Phar-

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 (punjab).
ZolaCordiation…………………………... Manufactured by M/s. Pharmed Pvt. Ltd"
Bombay.
Tr. Moschi……………………………….. Manufactured by Mis. National Phar-
maceutical and Medical Service, Quilon.
Ark Podina……………………………….. Manufactured by M/s. Aurora
Laboratories, Lucknow.
Ark Mint…………………………………. Manufactured by M/s. Shree Baidyanath
Ayurved Bhavan (pvt.) Ltd., Nagpur

Wilson Compound Essence of Peppermint. . . Manufactured by M/s. Wilson Medicine Co.,

................ Bombay.
Sch.] THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 63

Natripac…………………………………… Manufactured by M/s. Pharmed Private Ltd.,

Chembur, Bombay.
Arke-e- Pudina……………………………. Manufactured by M/s. Dennik Manufac-
turing Works, Broach (Gujarat).

Akinton ...............………………………… Manufactured by M/s. Akin Laboratories,

Hyderabad.

Gentian Simple (Tinct. Gentian B.P.C. 1923) Manufactured by M/s. Sewa Phannacy Ltd.,
................………………………………….. Nasik-Poona Road, Nasik-l.

Meriphosmin………………………………. Manufactured by M/s. Mercury Phar-

maceutial Industries Ltd., Baroda.

Bayer'sTonie ............……………………… Manufactured by M/s. Bayer (India) Ltd.,

Kolshet Road, Thana, Bombay.

TABLE B (Unrestricted Preparations)

MEDICINAL PREPARATIONS

B.G.Phos ..............………………………… Manufactured by Mis. Martin and Harris

(private) Ltd., Calcutta.

M and H. Vasakanol………………………. -Do-

M and H-B Complex Syrup……………….. -Do-

-Do-
M and H-B Complex Forte Syrup………….
Manufactured by M/s. Oriental Trading Co.,
Feribeta ...............…………………………..
Calcutta.
VibetaElixir.............………………………… -Do-

Vimidex……………………………………... Manufactured by M/s. Phanna Search

Laboratories, Bombay.

Campho Codi Vasaka………………………. Manufactured by M/s. Zandu Pharmaceutical

Works Ltd., Bombay.

Liquid Extract of Uriginea………………....... -Do

Standatone……………………………………
Manufactured by M/s. Standard Pharmacy,
Bombay.
Kof-Tone ..........……………………………..
-Do
Phosphokem…………………………………
Manufactured by M/s. Kemp & Co. Ltd.,
Bombay
64 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [Sch.

Vallergan Syrup Manufactured by M/s. May and Baker Ltd.,

Bombay.
-Do-
Vallergan Forte……………………………
Manufactured by Dr. Bhalchandra
Nuropep.............………………………….. Laboratory, Bombay.

Phedros ...............…………………………. Manufactured by M/s. Merck Sharp and

Dhome of India Private Ltd., Bombay.

Aciminos (with vitamin B-12)…………….. -Do-

Vitmol Compound………………………… -Do-

B.G. Phos-12...……………………………. -Do-

Prothricin…………….....…………………. -Do-

Elixir Mephentine………………………… Manufactured by M/s. Geoffrey Manners Co.

Private Ltd., Bombay.
Toniazol Manufactured by M/s. Taddington Chemical
Factory Private Ltd., Bombay.
Heparex Messrs. Birla Laboratories, Calcutta.
Elbicom -Do-
Tulso -Do-
Tuisol with Ephedrine -Do-
Dilapsin Messrs. Dhootapapeshwar Industries Ltd.,
panvel, Kolaba (Bombay).
Darkowin Messrs. The Sanitex Chemical Industries
Ltd., Baroda.
Hepatina Messrs. The Calcutta Chemical Co. Ltd.,
Calcutta.
Bisedyl (ii)
Callo-cal-D Elixir
Cas-Evac .
Efcorlin Sterile Solution (Conc.)
Elixir Bivinal
Elixir Ephedrine Compound Elixir
Myliron
Euphomin
GafIartone (ii) (with Creosote and (Products of M/s. Standard Pharmaceutical
Guaiacol). Works, Calcutta).
Gajjartone (iii) (plain)
Germol
Liquid Bardase
Liquor Sedans
K-Liquid
Sch.] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 65

Mynberrys Compound with ovolocithin (Manufactured by M/s. Associated Drug Co.

Private Limited, Bangalore).

Endrine Isotonic (product of M/s. Geoffrey Manners & Co.

(private) Ltd., Bombay)

Rubraton Elixir Pediatric (product of M/s. Sarabhai Chemicals,

Baroda).

Sani-Vidol Compound (with (Product of the Sanitexc Chemical Industries

creosote and Guaiacol) Ltd., Baroda).

Govil's Gripe Water (product of M/s. Gopaldas Visram & Co.,

Bombay).
Kleshahari

T.C.F. Vitamin B. Complex (Product of M/s. Pharma Search

(Oral Liquid (including Vitamin B-12) Laboratories, Bombay).

Bronchosol (Cough Syrup)…….......

(products of M/s. Indian Research Institute,
Gripe Mixture ............…………….. Private Ltd., Calcutta).
Vasak ................……………………

Vasak with Hypo and Tolu ....…….. (product of M/s. Emedia Export Company,
M.B.H., Bombay).
Orheptol...............…………………. (product of MIs. Geoffrey Manners & Co.,
Private Ltd. Bombay).
Plebex Elixir……………………….
Sedofina Elixir…………….............. (product of M/s. Calcutta Chemical Co. Ltd.,
Calcutta).

Palot Compound…………………… (products of M/s. Parke Davis & Co. Ltd.,

Bombay).

Irin Compound with Creosote and (products of M/s. Indian Research Institute
Guaiacol (private) Ltd., Calcutta).

Irin Vita-Compound with Guaiacol,

Vitamin B-Complex and Vitamin B-12
Bromovale………………………….. -Do-

Govil's Amrit Mixture………………

Govil's Asthaof ...........………………
Asthma and Cough Mixture………… (products of M/s. Gopaldas Visram & Co.,
Govil's Peppermint Compound…….. Bombay-2).
Veer Bachha………………............... (products M/s. Birla Laboratories, Calcutta-
Gripe-Z (Gripe Water)………........... 30).

Mistura Bismuth Co. with Opium (Product of M/s. Empire Chemical Works,
Bombay- 7).

Hemo-Drakso Mart………………… (Product of M/s. Alembic Chemical Works

Co. Ltd., Baroda-3).
66 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [Sch.

Waterbury's Compound with Creosote (product of M/s. Pharmed Private Ltd.,

and Guaiacol.……………………............. Bombay-i).

Sani-Germol…………………………….. (product of M/s. Sanitex Chemical In-

dustries, Ltd., Baroda).

Pynoenzamine Elixir…………………….. (product of M/s. Cilia Farma Private Ltd.,

Bombay).

Calcidrine Syrup (Product of M/s. Abbott Laboratories India,

Bombay).

Alliton Compound……………………….. (products of M/s. Allied Parmaceutical

Alliton Phos Syrup………………………. Laboratories, Baroda).
Becozym Syrup…………………...............
Listerine Antiseptic (Product of M/s. Pharmed Private Ltd.,
Bombay).

Stanley' Pulmostan Compound with Crrosote and (products of M/s. Stanley Pharmaceuticals,
Guaiacol……………………………......... Madras).
Stanley's Gripe Mixture………………….
Pemexin Elixir……………………............
(product of M/s. Shering Asia, Bombay).
Woodward's Gripe Water……………….
(product of M/s. Orient Pharma Private Ltd.,
Madras).
Incretone………………………………… [Product of M/s. G. W. Carnrick Co. (Asia)
Ltd., Bombay].

Amrutanjan Ltd.'s Gripe Mixture (Product of M/s. Amrutanjan Ltd., Madras).

Pasuma Injection………………………… (Product of MIs. Emedia Export Co. M.B.H.,

Bombay).

Aminobiks……………………………….. Messrs. Ubique Chemical Laboratory Private

Ltd., Calcutta.

Cofron Elixir…………………….............. Messrs. Abbott Laboratories (India) Private

Ltd., Bombay.

Elixir Panovin...........……………………. Messrs. Bombay Phannaceutical Works

Private Ltd., Bombay.
Phosfomin……………………..................
Messrs. Sarabhai Chemical, Baroda.
Phospho Vintone…………………............
Messrs. Standard Phamaceutical Works Ltd.,
Calcutta.
Plebex Forte Vitamin B-Complex Elixir Messrs. Geoffrey Manners & Co., Private
Ltd., Bombay.
Sch.] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 67

Rubraplex……………………………......... Messrs. Sarabhai Chemicals, Baroda.

Ubiks Elixir Vitamin B-Complex with Messrs. Ubique Chemical Laboratory

FolicAcid ..............……………………….. (Private) Ltd., Calcutta.
Ubike Cough Syrup………………………. -Do-
Utrobiks…………………………............... -Do-
Waterbury's Vitamin Compound…………
Messrs. Pharmed Private Ltd., Bombay.
Cremosuxidine……………………........…
Messrs. Merck Sharp and Dohme of India
Private Ltd., Bombay.
Tyotcin..........…………………………...…
-Do-
Cremomycin………………………………
-Do-
Liquor Diastos…………………………….
-Do-
B.G.Phos…………………………………
-Do-
Antol……………………………………… Manufactured by M/s. The Bengal Immunity
Co., Ltd., Calcutta.

Raj Bindu ..............………………………. Manufactured by M/s. Vallabh Vijay and

Sons, Bombay.

Betonin…………………………................. Manufactured by M/s. Boots Pure Drug Co.

(India) Private Ltd., Bombay. .

Cobeton……….....………………………… --Do

Deltasta Nasal Spray………………………. -Do-

Vicks Formula-44 Cough Mixture Vicrain -Do-
Vicarin…………………………………….. Manufactured by M/s. G. W. Carnrick Co.
(Asia) Ltd, Bombay.

Pectamol Cough Linctus………………….. Manufactured by M/s. British Drug House

(India) Private Ltd., Bombay.
Bivit………………………………………. Manufactured by Prof. Gajjar's Standard
Chemical Works Limited,Bombay.

Hemiphos………………………................. Manufactured by M/s. Geoffrey Manners &

Co. Ltd., Bombay.
New Farilex………………………............... Manufactured by M/s. Rallis India Ltd.,
(T.C.F. Division), Bombay.

Syrup of Figs……………………............... Manufactured by M/s. Kemp and Company

Ltd., Bombay.

Dilosyn Syrup……………………............... Manufactured by M/s. British Drug House

(India) Private Limited, Bombay.
68 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [Sch.

Ambodryl Syrup…………………………. Manufactured by M/s. Parke Davis (India)

Private Ltd., Bombay.

Dilantin Suspension……………………… -Do-

Grymix…………………………………… Manufactured by M/s. Boots Pure Drug Co.

(India) Private Limited, Bombay.

Collo-Cal-D-Oral………………………... 'Manufactured by M/s. The Crookes

Laboratories Limited, Bombay.

Collo-Cal-with B-12 Oral……………….. -Do-

Nutro Phos……………………………… Manufactured by M/s. The Cochin Chemical

Laboratories Private Ltd., Kerala.

Devezyme……………………………… Manufactured by M/s. Devens Phar-

maceuticals, Bombay.
-Do-
Devegen Elixir...........……………………
Manufactured by M/s. Bombay Phar-
Lacteena.…………………………...........
maceutical Works Private Ltd., Bombay.

Glycerovine……………………............... Manufactured by M/s. Enoch Pharma,

Quilon.

Gamigen Drops.....……………………… Manufactured by M/s. Hoechst Phar-

maceuticals Ltd., Bombay.
Blood-in-Draksha……………………….. Manufactured by M/s. Laboratories, Bopha
Kottayam.

Plastules Elixir………………………….. Manufactured by M/s. Geoffrey Manners &

Co. Ltd., B°Irlbay.

Liquid Extract Euphotine………………. Manufactured by M/s. Zandu Pharmaceutical

Works Ltd., Bombay.

Liquid Extract Chiratae…………………. Manufactured by M/s. Zandu Pharmaceutical

Works Ltd., Bombay.

Liquid Extract of Borbordis……………..

-Do-

Liquid Extract of Aletris………………... -Do-

Manufactured by M/s. Sarabhai Chemicals,
Antesol Elixir…………………................ Baroda.

Savlon Hospital Concentrate……………. Manufactured by M/s. Imperial Chemical

Industries (India) Private Ltd. Calcutta.
-Do
Savlon Liquid Antiseptic…………..……
-Do
Savlon Veterinary Concentrate………….
Sch.] MEDICINAL AND TOILET PREPARA110NS (EXCISE DUTIES) RULES, 1956 69

Lorexene Head Lotion…………………. Manufactured by M/s. Imperial Chemicals

Industries (India) Private Ltd., Calcutta.

Tetmosol Solution………………………
-Do-
Catevlon Concentrate…………………...
-Do-
Catevlon Tincture……………………….
-Do-
Shetty's Gripe Mixture………………….
Manufactured by M/s. Shetty's Phar-
maceutical and Biologicals Ltd., Hyderabad.

-Do-
Baby Lonel........………………………...
Manufactured by M/s. Vimso Chemicals Pvt
Vimso Gripe Water…………………….. Ltd., Navsari.

Vilkof Cough Syrup……………………. Manufactured by M/s. Vilo Laboratories,

Bombay.

Tossex Syrup............…………………… Manufactured by M/s. Sarabhai Chemicals,

Baroda.

Oral Pemavit Fortified…………………. Manufactured by M/s. Neo-Pharma Pvt. Ltd.,

Bombay.

Haemoplex .........…………………….... Manufactured by M/s. Pratap Industries,

Chitur, Kerala.

Printoplex……………………………… -Do-

-Do-
Printophos..........……………………….
-Do-
Vasacodin Cough Syrup………………..
Printozol……………………………….. -Do-

Jwar Haran……………………………… Manufactured by Mis. Anandkar Karayalaya

Pvt. Ltd., Etawah.
-Do-
Anand Gripe Water……………………...
Manufactured by M/s. Rallis India Ltd.,
Toniazol..........………………………….. Bombay.
Bambinic…………………….................. Manufactured by M/s. Ayurvedashram
Pharmacy Ltd., Ahmednagar.

GripeMixture…………………................ Manufactured by M/s. Jayant Chemical

Works Pvt. Ltd., Bhavnagar.

Lullamin Drop………………………….. Manufactured by M/s. Pharma Trust,

Bombay.
Phos-B-Plex......……………………........ Manufactured by M/s. Worli Chemical
Works Pvt. Ltd., Bombay.
70 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [Sch.

Mixture Cardamomi Rubrum……………….. Manufactured by M/s. Alco Chemical In-

dustries Pvt Ltd., Gondal (Saurashtra).

Pelican Cough Syrup with Anti-histamine Manufactured by M/s. Pelican Phar-

maceutries and Chemical Industries,
Bombay.

Proxymel Scillae……………………………. Manufactured by M/s. Chemical Industries

Pvt Ltd., Gondal (Saurashtra).

Griparin ................ …………………............ Manufactured by M/s. Alembic Chemical

Works Co. Ltd., Baroda.

Asthawil...............…………………………... Manufactured by M/s. Wilson Medicine Co.,

Bombay.

Gargovil.............………………………….... Manufactured by M/s. Gopaldas Visram &

Co., Bombay.
Pectovil Belladona…………………………. Manufactured by M/s. Vilco
Laboratories, Bombay.

Periactin Syrup…………………….............. Manufactured by M/s. Merck Sharp Dohme

of India Ltd., Bombay.

Liquid Extract of Thyme…………….......... Manufactured by M/s. Zandu Pharmaceuitcal

Works Ltd., Bombay.

Tristina Expectorant………………………. Manufactured by M/s Mac Laboratories Pvt

Ltd., Bombay.

Sapat Tooth Ache Drops………………….. Manufactured by M/s. Sapat & Co., Bom-
bay.

Bhicka's Sanjivan Mixture……………….... Manufactured by M/s. Aurun Pharmaceutical

Pvt. Ltd., Bombay.

Tossex Expectorant Cough Syrup………….. Manufactured by M/s. Sarabhai Chemicals,

Baroda.

Allied Gripe Mixture……………………….. Manufactured by M/s. The Allied Phar-

maceutical Laboratories, Baroda.

Deschiens' Syrup of Haemoglobin with Manufactured by M/s. Franco Indian

VitaminB-12……………………….............. Manufacturers Pvt. Ltd., Bombay.

Vilco Enzyme Forte……………………….. Manufactured by M/s. Vilco

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 Pharmaceutical

Works Ltd., Bombay.
Sch.] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 71

IPCA's 999 Cough Mixture……………….. Manufactured by M/s. Indian Pharmaceutical

Combine Association Ltd., Bombay. .

Manufactured by M/s. Bombay Drug House

Balamrit…………………………............... Pvt. Ltd., Bombay. .

Ashokavit ..........………………………...... Manufactured by M/s. Arpike Pvt. Ltd.,

Lucknow.

Kafes Cough Syrup……………………….. -Do-

Gripe Mixture "Gripik"…………………… -Do-

Ext Glycerrhiza Co………………………... Manufactured by M/s. Alco Chemical In-

dustries Pvt Ltd., Gondal. .
Gripex……………………………………... Manufactured by M/s. Cochin Chemical
Laboratories (Pvt.) Ltd., Chalakudi.
Surbex………………………….................. Manufactured by M/s. Abbott Laboratories
Pvt. Ltd., Bombay.
Torfin……………………….............…….. -Do-

Gripe Water……………………………….. Manufactured by M/s. Chempha

Laboratories, Kolal.

Chempha Syp……………………………… -Do-

Gumura…………………………………..... Manufactured by M/s. Aphali Phar-

maceuticals Ltd., Ahmednagar.

B-Neurophos Manufactured by M/s. Standard Phar-

maceuticals Ltd., Serampore (West Bengal).

Risol with Caretapentane…………………… -Do-

Syr. Calc Hypophosph Manufactured by M/s. Bombay Drug House

Pvt. Ltd., Bombay.
Tixylix Manufactured by M/s. May and Baker Ltd.,
Bombay.

Euphomin Manufactured by M/s. Associated Drug , Co.

Pvt. Ltd., Bangalore.

Ashoka Cordial Compound Manufactured by M/s. Rup Chemicals Pvt.

Ltd., Lucknow.
Sirolin New Formula………………………... Manufactured by M/s. Roche Product Ltd.,
Bombay.
72 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [Sch.

Mixture Cardamom Flava……………………. Manufactured by M/s. Morris Chemicals

Works, Rajkot.

Vimstin with Ephdrine……………………...... Manufactured by M/s. Vimso Chemicals Pvt

Ltd., Navsari.

Vimstin………………………………………… -Do-

Zeet Expectorant………………………………. Manufactured by M/s. Alembic Chemical

Works Co. Ltd., Baroda.
Omilcal.………………………………............... Manufactured by M/s. Franco-Indian
Manufacturers Pvt. Ltd., Bombay.

Compound Tincture of Chloroform Manufactured by M/s. Vimso Chemicals Pvt

Ltd., Navasari.
Kof-tone "H"………………………………….. Manufactured by M/s. Standard Pharmacy,
Bombay.

Spasmosol…………………………………….. Manufactured by M/s. The Cochin Chemical

Laboratories Pvt. Ltd., Chalakud (Kerala).

Detigon…………………………….................. Manufactured by M/s. Bayer (India) Ltd.,

Bombay.

Richelet's Blood Purifier……………………… Manufactured by M/s. Franco India

Manufactures Pvt. Ltd., Bombay.

Sasnyl………………………………................. Manufacturer by M/s. Dr. Bha1chandra

Laboratory, Bombay.

Vasaksyp………………………………………. Manufactured by M/s. Chempha

Laboratories, Kalol.

Syrpoglyc……………………………………… -Do-

Kenalog-S Nasal Drops……………………….. Manufactured by M/s. Sarabhai Chemicals,

Wadi, Baroda.

Netalin Oral…………………………................ Manufactured by M/s. Orient Pharma (Pvt.)

Ltd., Madras.
Argenil Expectorant……………………….…..
Manufactured by M/s. Vitacher Phar-
maceuticals, Bombay.

Novolep……………………………................. Manufactured by M/s. Bengal Chemicals and

Pharmaceuticals Ltd., Calcutta.

Livogen Forte………………………................ Manufactured by M/s. British Drug House

(India) Pvt. Ltd., Bombay.

Patmol Syrup………………………................ Manufactured by M/s. Raptakos, Brett Co.

Pvt. Ltd., Bombay.
Sch.] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 73

Selvigon……………………................ Manufactured by M/s. German Remedies

Pvt. Ltd., Bombay.

Bytco Gripe……………….................. Manufactured by M/s. Bytco Chemical

Industries, Nasik Road.

Cannixol……………………………… Manufactured by M/s. Chempha

Laboratories, Kalol.

Special Cough Mixture……………..... Manufactured by M/s. M.C. Sarkari and

Sons, Bulsar.

Sarkari's anti-Asthmatic Mixture……... -Do-

-Do-
Sarkari's Tooth-ache Drops……………

Sarkari's Kafsar……………………….. -Do-

Sarkari's Saraperilla…………………… -Do-

Sarkari's Ague-mixture……………….. -Do-

Sarkari's Antussin Cough Mixture for
Babies…………………………………. -Do-

Betonin………………………………... Manufactured by M/s. Boots Pure Drug Co.

(India) Pvt. Ltd., Bombay.

Extractum Kalmegh Liquidium I.P……. Manufactured by M/s. Alembic Works Co.

Ltd., Baroda.

Beta Complex………………….............. Manufactured by M/s. Assam Chemicals and

Pharmaceuticals Ltd., Gauhati.
-Do-
Phosphoplex…………………………….
-Do-
Syrup Rose……………………………..
Syrup Orange B.P……………………... -Do-

Bharat's Body Jivan……………………. Manufactured by M/s. Bharat Chemical

Works, Sural.

-Do-
Bharat's Gripe Water……………………
Manufactured by M/s. Phann Chern. Mfg.
Phanna Compound……………………… Corporation, Bombay.

Gripe Mixture……………………............. Manufactured by M/s. Great India Industrial

and Pharmaceutical Laboratories, Bombay.

Plastules Elixir…………………............... Manufactured by M/s. Geoffrey Manners

and Co. Ltd., Bombay.

Plebex Elixir B. Complex………………… -Do-

74 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [Sch.

Novutox 2%………………….............. Manufactured by M/s. J.S. Morison Son and

Jones (India) Pvt. Ltd., Bombay.
Novutox 3%………………………….. -Do-

-Do-
Xylotox Hydrocloride 2%…………….
Manufactured by M/s. Assam Chemical and
Ferry Tonic…………………………...
Pharmaceutical Ltd., Gauhati.
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- cmaceutical
Co., Arneerpet, Hyderabad.

Guipac…………………………………. -Do-
Sascodin………………………….......... Manufactured by MIs. Surya Chemicals,
Lucknow.
-Do-
Ashoka Cordial Compound.…………....
M_nufactured by M/s. Ramban Patent Depot,
Ramban Pain Killer…………………….. Bombay.

Crimault's Linctus………………………. Manufactured by M/s. Laboratories Crimault

Pvl. Ltd., Bombay.

Syrup Bronchohist………………………. Manufactured by M/s. Scientific Pharmacy,

Bombay.

Girish Ring Worm Lotion………………. Manufactured by M/s. Girish Pharmaceutical

Works, Sural.
Girish Jiven Arka………………………... -Do-
Omilcal+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. Pharmaceutical and

Chemicals (Travancore), Trivandrum.

Vasadrin……………………….................. Manufactured by M/s. Bombay Drug House

Pvl. Ltd., Bombay.
Sch. ] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 75

Diapec Suspension. .......... Manufactured by M/s. Pfizer Ltd., Bom-

bay.
Altris Elixir . . . . . . . . . . . . . . Manufactured by M/s. Alembic Chemi-
cal Works Co. Ltd., Baroda.
Calorite . . . . . . . . . . . . . . . . Manufactured by M/s. Libra Drugs
(India), Poona.
Pektoline C. Belladona -00
Chemitone. ............... Manufactured by M/s. Mysore Phar-
maceuticals (1945) Bangalore for Mis.
Bharat Pharmaceuticals Co., Bangalore.
DiaporexForte.............. Manufactured by M/s. Eisen Phar-
maceutical Co. (p.) Ltd., Poona.
Carminex Forte -Do
Diaphorex............... -Do
Carminex . . . . . . . . . . . . . . . -Do

Esiphos ....... -Do

Romavin. ............ Manufactured by M/s. Aroma Phar-
maceutical Co., Hyderabad.
Diaphormix . .............. Manufactured by M/s. Pharmland
Products, Bombay.

Antex of Cough Syrup ........ -00

Carmix ................
-Do
Fosiron .
Manufactured by M/s. Mysore Phar
maceuticals (1935),
Femitone .......... Bangalore. -Do

Hakim's Gripe Water. . . . . . . . . . Manufactured by M/s. G.N. Hakim and

Sons, Baroda.
Imperial's Gripe Water. ........ Manufactured by M/s. Imperial Phar-
maceutical Products, Bombay.
Karnative Mixture. . . . . . . . . . . . Manufactured by M/s. Worli Chemicals
Works, Bombay.
Lodhra. ................. Manufactured by M/s. Kesari Kuteeram
(p.) Ltd., Madras.
Amrita ... . . . . . . . . . . . -00
Sariba ............ -00
 76 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 ( Sch.

Garabharakshak. ............ Manufactured by M/s. Kesari Kuteeram

(P.) Ltd., Madras
Sariphaladi Panakam ......... Manufactured by M/s. Kesari Kuteeram
(p.) Ltd., Madras
PainKiller................ Manufactured by M/s. Great India In-
dustrial and Pharmaceutical
Laboratories, Bombay.
Diarine . . . . . . . . . . . . . -Do
Pain Reliever. ......... Manufactured by M/s. Chempha
Laboratories, Kalol (Gujarat).
-Do
Syrup of Calcium Hypophosphite ...
..... -Do
Anti Pyrasol
...........
Wormipar -Do-Do
......
Vinfertone
Ailergine . ............... Manufactured by M/s. Mysore Phar-
maceuticals (1935), Bangalore.

Glycyrrhco . .......... Manufactured by M/s. Chempha

Laboratories Kalol (N.G.).
-Do
Glycodin Terp Vasaka
Manufactured by M/s. Alembic Chemi
CardcoFiora. .............. cal Works Co. Ltd.,
Baroda.
Gorvasympton. ............. Manufactured by M/s. Chempha
Laboratories, Kalol (N.G.)
T.C.F. Cough Syrup. .......... Manufactured by M/s. Crooks Interfam
Ltd., Bombay-IS.

Diaphorate (Diaphoretic Mixture). . . . Manufactured by M/s. Rallis India Ltd.,

Bombay.
Trikas (Cough Mixture) Manufactured by M/s. Tridal Chemicals,
Amravati.
Carminet (Carminative Mixture)
-Do-Do
Kurbel (Diarrhoea and Dysentery Mix
ture)
Stanhist Expectorant. . . . . . . . . . Manufactured by M/s. Stan-Rei Private Ltd.,
Baroda.

Wilson's Gripe Water. ......... Manufactured by M/s. Wilson Medicine Co.,

Bombay.
 Sch. ] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 77

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 Phar-

macy, Nagpur.
Universal's Carminative Mixture -Do
Universal's Mist Asthma ....... -Do
Universal's Mist Alkali ........ -Do
Universal's Cholera Mixture
-Do-Do
Universal's Gripe Water ........
-Do
Universal's Gripe Mixture. . . . . .
-Do
Universal's Mist Cough Sedative
Uri Ashoka . .............. Manufactured by M/s. United Research
Institute, Lucknow.
-Do
Carmitona Grip_ Water
-Do
Essential Oil Mixture
Syrup Vasaka-cum- Tolu ....... -Do
Xylotox 2%. ......... Manufactured by M/s. J.L. Morison, Son and
Jones (India) Pvt. Ltd., Bombay.

-Do
Xylotox Hydrochloride Plain 2%
-Do
Xylotox Hydrochloride Plain 1%
....... Manufactured by M/s. H.Jules & Co.
Jules Cordial for Women. Pharmaceutical Works, Nagpur.

Syrup Cofex .............. Manufactured by M/s. Zone Chemical

Co., Bombay.
-Do
Zonodynle........... Secrodyl
Manufactured by M/s. British Drug
Injection. . . . . . . . House (India) Pvt Ltd., Bombay.
Raktadoshantak. . . . . . . . . . . . . Manufactured by M/s. Aphali Phar-
maceuticals Ltd., Ahmednagar.
Manners Gripe Mixture. ........ Manufactured by M/s. Geoffrey Man
ners and Comnanv T Jel Rromh""
78 MEDICINAL AND TOILET PREPARATIONS (EXCISE DtJI1ES) ACT. 1955 [ Sch.

Kof-Tone A-H.............. Manufactured by M/s. Pharma- Tone Pvt.

Ltd., Bombay.

Akinzyme. ............... Manufactured by M/s. Akin Laboratories,

Hyderabad.
Arkehazim . .............. Manufactured by M/s. G.N. Hakim and
Sons, Baroda.
Stomachx ............... -Do
Cough Remedy ............ -Do
Dongre's Gripe Water. ......... Manufactured by M/s. K T. Dongre &
Co., Bombay.

VadnereGripe.............. Manufactured by M/s. Vadnere

Laboratories, Jalgaon.

Squibb's Ague Specific. . . . Manufactured by M/s. Popular Remedies

Mfg. Company, Bombay.

Fairgenol (Hospital Strength). Manufactured by M/s. Fairdeal Corporation

(Pvt.) Ltd., Bombay.

Carmine Mixture. ........... Manufactured by M/s. Pharmakab

Laboratories, Sholapur.

KB. Gripe . . . . . . . . . . . . . . . -Do

Carminex. ............... Manufactured by M/s. Elsen Phar-
maceutical Co., Poona.
Binox Gripe Water. . . . . . . . . . . . Manufactured by M/s. Binox -
Laboratories, Jalgaon.

Binex Balmrit ............. -Do

Nogi's Gripe Water. .......... Manufactured by M/s. Nogi & Co., Pvt. Ltd.,
Bombay.
Nikof. . . . . . . . . . . . . . . . . . .
Manufactured by M/s. Wad Laboratories
Udyan Nagar, Kolhapur.
Phormix. ....... -Do

Sanividol Compound. . . . Manufactured by M/s. Sanitex Chemical

Industries, Ltd., Baroda.
Libra Cough Syrup. .......... Manufactured by M/s. Libra Drugs
(India) 92, Mangalwar Peth, Poona-l1.

Libra Cough Syrup (with ephedrine) -Do

Carmil,................. -Do
Sch. ] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 79

Monison's Vasaka Cough Syrup. Manufactured by M/s. Monji Vishram &

Co., Bombay.
....... -Do
Zatmat Ringwonn Lotion
....... Manufactured by M/s. Smith, Stainstreet
Smiths Asokavin & Co. Ltd., 18-Convent Road, Calcutta-
14.
Smiths Asokavin with Honnones. Manufactured by M/s. Smith, Stainstreet
& Co. Ltd., 18-Convent Road, Calcutta-
14.
Smiths Valerian Bromide Elixir -Do
Smiths Pancet Elixir ......
-Do-Do
Smiths Hemolivit Forte Elixir

Dr. Purohit's Shwashari Plain. Manufactured by Dr. Purohit's Pharmacy

325-E, Kolhapur (Maharashtra).
-Do
Dr. Purohit's Shwashari Compound Dr.
-Do
Purohit's Cozil
....... -Do
Dr. Purohit's Gripe Water
-Do
Special Balamrit
...... -Do
Queen Brand Ague Mixture
Manufactured by M/s. Huxley & Co.
Huxley's Pain Killer. (India), 25 Dalal Street, Bombay-!.

Pyosan Gumpaint . ........... Manufactured by M/s. Indo-Continental

Pharmaceuticals Agency, 508-A, New
Ganjavala Building, Arthur Road, Tar-
deo,Bombay-24

Ipca's 999 Cough Syrup. ........ Manufactured by M/s. Ipca

Laboratories, Pvt., Bombay.

Whoopepa Cough Syrup ....... -Do

Syncalton Liquid Oxedrine Tartate. Manufactured by M/s. German

Remedies Pvt. Ltd., Bombay.

Ringwonn Lotion. ................... ,... Manufactured by M/s. G.N. Hakim and

Sons, Pratap Nagar, Baroda-4.
Incretone (Combined Thyroid Minerals Manufactured by M/s. G. W. Carnrick Co.
and Botanicals) ........ (Asia) Ltd., Bombay.
Wilson's Ringwonn Lotion. ...... Manufactured by M/s. Wilson Medicine Co.,
391, Arthur Road, Bombay-11.

Wison's Joyti Bindu ......... -Do

 80 MEDICINAL AND TOILET PREPARATIONS (EXC]SE DUTIES) ACT, 1955 [ Sch.

Detigon Linctus …………………………….. Manufactured by M/s. Bayer (India)

Ltd., Kolshet Road, Thana, Bombay.
Girish Pain Mixture ......... Manufactured by M/s. Girish Phar-
maceutical Works, Sural.

APPENDIX
LIST OF FORMS
M.& T.P.
Series No.Description of Forms Rule No. Short title Page No.'

Application for licence

1. to manufacture goods liable to duty 83 & 91 AL.-l
of excise, under M. & T.P. (B.D.)
Act, 1955 IN BONDIOUTSIDE
BOND.
2. to manufacture Ayurvedic Pre 83 AL.-2
parations by Ayurvedic Practitioner.
3. for Bonded Warehouse for the 83 AL.-3
storage of dubitable goods liable to
duty under the M.& T. P(B.D.)
Act, 1955.
Licenses
4. to manufacture Medicinal and 83 L-l
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. Ayurvedic or Unani
6. Practitioner to 83 L-3
manufacture Ayurvedic Prepare
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
by the licensee of a Bonded B-2 (Sur.)
Warehouse
10. (with security) to be entered into by. the 71
licensee of a Bonded Manufactory B-2 (Sec.)

Please see relevant page numbers of this volume.

Sch.] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 81
M. &
Page
T.P. Description of Forms Rule No. Short title
No.
Series
No.
Warehouse
11. (With surety) for the due despatch 15 B-3 (Sur.)
Of dutiable goods removed for
export to a foreign country with-
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 (Gen Sur.)
due despatch of dutiable goods
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 (Gen 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
18. (General: Security) for the due 106 B-5 (Gen.
arrival and re-warehousing of duti- Sec.)
able goods removed from one
Bonded warehouse to another
Registers-
19. of vessels or receptacles in Bonded/ 25 RG.-l
Non-bonded Manufactory Bonded
Warehouse
20. of transactions in the spirit store 27,30
of Bonded/Non-Bonded Manu- RG.-2
factory 49,50
'" Please see relevant page numbers of this volume.
82 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [Sch.
M. &
T.P. Description of Forms Rule No. Short title Page No:
Series
No.
21. of Operations in Bonded/Non 31,33,52 RG.-3
bonded Manufactory
22. of preparations in Bonded/Non- 31,35 RG.-4
bonded Manufactory
23. Warehouse Register of Receipts 72,75 RG.-5
(Part I)

24. Warehouse Register of Issues 72,75 RG.-5

(part II)
25. Visit Book 90 V.B.-1
Indent-
26. Indent for alcohol, etc..... 26,49,50 I.D.-1
Requisition-
27. for issue of alcohol, etc. from 29,30 RQ.-1
spirit store
Application for Removal-
28. of dutiable goods from one Bonded 107 AR-1
Manufactory /Warehouse to 3n-
other Bonded Warehouse
29. Clearance on payment of duty 40,81 AR-2
30. of dutiable goods for export by 98 AR-3.
land
31. of a dutiable goods for export by 98 AR-4
Sea/Air/Post
Transport/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.-1
duty
34. *****
Retums-
35. of Transactions of Business at 41 and 56 RT.-1
Bonded/Non-bonded Manu-
factory
36. of Transactions of Business at 80 RT.-2.
Bonded Warehouse

* Please see relevant page numbers of this volume.

Sch. ] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTlES) RULES, 1956 83

M.&.T.P. Series No.1

FORM AL.-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)
(See Rules 83 and 91)
(Delete the letters and words not
.To applicable)
The Excise Commissiononer ......... State.
The Collector ..................................District.
Sir,
I/We ....................................................................................................................
.................................... residing at taluk.................................
district ......................................................................... request that I/we may be granted
the accompanying
during
licence to manufacture the year ending the 31st
may be renewed for
March,19
2. I/We hereby declare particulars (in the table overleaf) of the manufactory and
the
premises where I/We carry 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 challan for payment of the licence fee of rupees.
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.
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 information furnished herein
is true and complete. Place..........................

Signature (s) of the applicant (s).

Date.............................
TABLE
1. 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 ;'

. The Licensing Authority

 [ Sch
84 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES)

ACT, 1955

2. The amount of capital proposed 10 be invested

in the venture.
3. The name of the place, and the site on which
the building or buildings housing the
manufactory is/are situated or to be constructed :
in case of renewal of licence, the following
particulars, with distinguishing letter or number
or letter and number of each to be furnished
(i) brief description (with boundaries) of the
premises
(ii) description of each main division or sub
division of the manufactory;
(iii) spirit store;
(iv) laboratory;
(v) finished store;
4. Approximate date from which the applicant
desires to commence the manufactory;
5. The number and full description of the vats, stills
and other permanent apparatus and machinery
which the applicant wishes to set up for work or
already set up (giving distinguishing letter or
number or letter and number of each)
_ *1[6. The maximum quantities in London-proof
liters of alcohol and alcoholic content in unfinished and
finished preparations and on the maximum
quantities by weight of opium, Indian hemp or
other narcotic drugs or narcotic and their
contents in unfinished and finished
preparations, which are likely, to remain in the
manufactory at anyone time. ]
7. The amount in cash or Government Promissory
Notes which the applicant is prepared to furnish
for the due performance of the conditions on
which the licence may be granted;
8. (i) Whether the proposed bonded manufactory will
require services of a whole -time or part-
time Excise Officer;
(ii) Whether quarters for the excise staff will be
provided within the manufactory or its
vicinity; (not applicable to nonbonded
manufactories)
9. The kind and number of each under the I[Drugs
and Cosmetics Act, 1940] held by the applicant

. 1. Subs. by G.S.R. 941, dated the 24th July, 1975.

 85
Sch.] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES)

RULES, 1956

1 [10. A list ofa11 preparations which the applicant

proposes to manufacture and/or or those
manufactured during the preceding year, in the
manufactory showing the percentage 01'
proportion of alcohol in terms of London proof
litres contained in each such preparation
containing alcohol, or opium, Indian hemp or
other narcotic drug or narcotic, in terms of
weight in preparations containing those
substances, quoting the authority
(Pharmacopoeia) under which such prepara-
tions are/were proposed to be manufactured:
Alcohol, Opium, Indian hemp, other narcotic drugs or narcotics

Name of pre- Quantity manufac- Quantity to be Quantity as per

paration tured during manufactured column 2
the year during the year
2 3 4
1

Quantity as per Percentage of alcohol in London Formula according to

column 3 proof LitreslPercentage by which the prepara
weight of opium, Indian hemp, tion is made
narcotics or narcotic drugs

5 6 7]

M. & T.P. Series No.2

FORM A. L.-2

Application for a licence to manufacture Ayurvedic preparations by an ayurvedic

practitioner
(See Rule 8)
(Delete the letters and words not
'To Sir, applicable)

I ............................................................residing at.............................................................
taluk ...................................................district .............................................................and practicing
at .....................................................................................................................................request that
I may be granted a during
licence to manufacture the year ending the
the accompanying may be renewed for
31st March,19 .

Subs. by G.S.R. 941, dated the 24th July, 1975.

 86 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [ Sch.
2. I hereby declare in the schedule overleaf particulars of my professional qualifications and
also particulars of preparations intended to be manufactured during the year ending the 31st March
19 , and those manufactured in the preceding year by me.
3. I declare that the preparations to be manufactured or those manufactured in the preceding
year are and, lVere solely for the purpose of dispensing to my patients and will not be and were not
sold for trade purposes.
4. I agree to abicle by the terms and conditions of the licence which may be
granted/renewed.
5. I have enclosed a challan in payment of the licence fee of .................... : rupees.
6. I hereby declare th-1t 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 governing the grant of
such licence.
7. I declare that to the best of my knowledge and belief the information furnished herein is
true and complete.
Place....................
Date......................
(Signature of the applicant)
SCHEDULE

1. Recognized degree/diploma of the practitioner. 2.

Registration No. of the practitioner, if any.
3. Place of manufacture of the preparations.
4. Preparations manufactured/to be manufactured.

Sl. Nam of prepa- Quantity manufac- Quantity to be Formula accord-

No. ration tured during the manufactured ing to which the
preceding year during the preparation is
year made
1 2 3 4 5

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
To applicable)
The Excise Commissiol1er of..........." ................... State.
Sch.] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 87

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 I
granted/renewed. I
3. I/We have enclosed a challan in payment of the licence fee of .........................rupees. I
*4. I/We have verified that the surety/sureties specified in the bond (s) executed by I
me/us in from (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 information furnished
herein is true and complete.
Place................
Date.................
Signature (s) of the applicant (s)
Description of premises

1. Village or town.
2. District.
Distinguishing Detailed Purpose:
letter or number description of each,
of letter and 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. . I
I

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.
 88 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [ Sch.
M. & T.P. Series No.4
FORM L-l
Licence to manufacture medicinal and toilet preparations containing alcohol,
hemp and other narcotic drug; 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 con
ditions prescribed in the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956, and
any orders issued thereunder and having paid the prescribed licence-fee ofRs ........................ 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
application dated.....................subject to the provisions of the Rules.
2. The privilege conferred by this licence extends only to the manufacture of preparations of
standard pharmacopoeias of Allopathic, Ayurvedic, Homoeopathic 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 exceed .......................................................................................... ,
London-proof litres/........................... *kilograms/ ...........................grams at anyone 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, if any
declaration made or information given in the application thereof is found to be false or if any
undertaking given in such application is not carried out. Place............. Date..............

(Licensing Authority)

Renewal of the licence

Date of renewal Year for which renewed Signature of licensing

authority

T o be filled by the licensing authority in accordance with the actual requirements of the manufactures.
Sch. ] 89
MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956
List of preparations authorized to manufacture

Standard preparations Proprietary preparations

Toilet
True prepara-
for- tion
Allopathic Homoeo- 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/Sarvashri................of .................. having undertaken to comply with the condi
tions 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 preparations
of standard pharmacopoeias of Allopathic, Ayurvedic, Homoeopathic and Unani Systems
of medicine, proprietary types of medicine and all toilet preparations.
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 anyone 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.
(Licensing Authority)
Place..................
Date...................

To be fixed by the licensing Authority in accordance with the actual requirements of the
manufacture.
90 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [Sch..
Renewal of licence

Date of renewal Year for which Signature of licensing authority

renewed

List of preparations authorised to manufacture

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

M. & T. P. Series No.6

FORM L-3
Licence for Ayurvedic or Unani practitioner to manufacture Ayurvedic or
Unani preparations containing self-generated alcohol for dispensing and
not for trade purposes
(See Rule 83)
Shri................., ..........................................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 hereby authorized to manufacture Ayur-
vedic 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
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…………
Date..............
(Licensing Authority)
Sch. ] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 91
Renewal of the licence

Date of renewal Year for which renewed Signature of licensing

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/Sarvashri......................................
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 ..................
(Licensing Authority)
Date............
Renewal of licence
Date of renewal Year for which renewed Signature of licensing authority
91 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [ Sch.
M.& T.P. Series No.8

FORM B-1
Bond to be entered into by the licensee of a bonded manufactory
(See 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 be paid to the President of
India/Governor of State
I
for which payment bind myself/ourselves and
we jointly and severally
my/our 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
State Excise Records as No. dated
Whereas the Commissioner has required the obligor (s) to deposit as guarantee for
the amount of this Bond, the sum of
rupees
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 Preparations
(Excise Duties) Rules, 1956, and in particular shall either produce for charge of duty all
dutiable goods manufactured at the above manufactory 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 otherwise account to the satisfaction of
the Commissioner, 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.
And if the obligor (s) or his/their legal representatives shall pay into the 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.
Sch.] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIE5) RULE5, 1956 93

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............................
Witnesses (1)
(2)
Address (1)
(2)
Occupation (1)
(2)
Accepted by day of 19.
me this ......of Excise.
President of India
On behalf of the
Governor of

M. & T.P. 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 representatives.
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 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 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.
94 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT. 1955 [Sch.

Place...........
Signature (s) of obligor (s).
Date..........
Witnesses (1)
(2)
Address (1)
(2)
Occupation (1)
(2)
Place..............
Date............... Signature of Surety.
Witnesses (1)
(2)
Address (1)
(2)
Occupation (1)
(2)
Accepted by me this day of 19.
.......of Excise.
President of India
On behalf of the
Governor of

M. & T. P. Series No. 10.

FORM B-2 (SEC.)

Bond (with Security) 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)
.am
the obligor (s) bound to the President of
are jointly and severally
India/Governor of State 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 representatives.
we jointly and severally
The above-bounden obligor (s) being permitted to remove, from time to time,
licensed by the Excise Commissioner State at (hereinafter
called the Commissioner) as a private-bonded warehouse and registered in the State
Excise
Sch. ] MEDICINAL AND TOILET PREPARATI0NS (EXCISE DUTIES) RULES, 1956 95

Whereas the Commissioner has required the obligor (s) to deposit, as guarantee for
the amount of this Bond the sum of rupees in cash.

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 I
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 Preparations (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 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..........................
Witnesses (1)
Address (2)
(1)
(2)
Occupation (1)
(2)
Accepted by me this day of 19.

of Excise.
President of India.
On behalf of the
Governor of
96 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTI_) ACT, 1955 [ Sch.

M. & T. P. Series No. 11

FORM B-3 (SUR)
Bond (with Surety) for the due despatch of dutiable good, removed for export to a
foreign country without payment of duty
(See 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, hi 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 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:
And if all the said goods are duly exported to via
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.
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) Signature of Surety.
Place......................
Date…………..
Witnesses (1)
(2)
Address.............. (1)
(2)
Occupation (1)
(2)
Sch. ] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 97

Accepted by me this day of 19.

of Excise.
President of India
On behalf of the
Governor of
M. & T. P. Series No. 12.
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
(See Rule 15)
(Delete the letters and words not applicable)
I/We of
am
[hereinafter called the obligor (s)] bound
are jointly and severally
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
I
bind myself/ourselves and my/our legal

we jointly and severally

representatives.
The above-bounded obligor (s) being permitted to remove the dutiable goods
described to his/their application No. dated for export
from the bonded waterhouse/licensed manufactory, at (port or land customs station
to via
of export).
Whereas the Excise Commissioner of State.............................at (hereinafter called
the Commissioner) has required the obligor (s) to deposit as guarantee for the
amount of this bond the sum of rupees in cash
the securities as hereinafter mentioned of a total face
value of rupees endorsed in the Commissioner's
favour, namely:
And whereas the obligor (s) bas/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 Preparations (Excise Duties).
Rules, 1956, to be observed in respect of dutiable goods so removed.
And if all the said goods are duly exported via
to (port or land customs station of export) before the 19 : day of

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.
98 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [Sch.

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 19
of Excise.
President of India.
On behalf of the
Governor of

M. & T.P. Series No. 13

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
(See Rule 16)
(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 representatives.
The above bounden obligor (s) being permitted to remove from time to time, condi-
tional on the provisions of the Medicinal and Toilet Preparations (Excise Duties) Rules,
1956,.being observed, *without payment of duty from the bonded warehouse/licensed
manufactory, at for exportation.
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 Preparations
(Excise Duties) Rules, 1956, to be observed in respect of dutiable goods so removed.
And if the said goods are duly removed and exported within such time as the
Excise
C*ommissioner of State at directs ;

* Here enter the description of the dutiable goods.

Sch. ] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 99

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.
Central
We declare that this bond is given under the order of the
State
Government for the performance of an act in which the public are interested.
Place.............
Date..............
Signature (s) of obligor (s)
Witnesses (1) Address (1) Occupation (1)
(2) (2) (2)
Place..............
Date...............
Witnesses (1) Address (1) Signature of surety.
(2) (2) Occupation (1)
(2)
Accepted by me this day of 19
of Excise
President of India
On behalf of the
Governor of

M. & T. P. Series No. 14.

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
(See Rule 16.)
(Delete the letters and words not applicable)
I/We
of am
[hereinafter cal1ed 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
Governor of State, for which payment
I
bind myself ourselves and my/our legal repre-
sentatives.
we jointly and severally
The above bonded obligor (s) being permitted to remove, from time to time, condi-
tional on the provisions of the Medicinal and Toilet Preparations (Excise Duties),Rules,
 100 MEDICINAL AND TOILIT PREPARATIONS (EXCISE DUTIES) ACT, 1955 [ Sch.

*
1956, being observed, without payment of duty
bonded warehouse
from the at for 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 rupees in cash
guarantee for the 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/securites as aforementioned.
The condition of this bond is that if the obligor (s) or his/their legal representatives
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.
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 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................ "
Witnesses (1) Address (1) Signature (s) of obligor (s).
(2) (2) Occupation (1)
Place .... Signature of surety. (2)
Date......
Witnesses (1) Address (1) Occupation (1) (2)
(2) (2)
Accepted by me this day of 19.
of Excise.
President of India
On behalf of the
Governor of

* Here enter the description of the dutiable goods.

 Sch. ] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 101
M. & T.P. Series No. 15.
FORM B-4 (SUR.)
Bond (with Surety) for the due arrival and rewarehousing of dutiable
goods removed from one bonded warehouse to another
(See Rule 105)
(Delete the letters and words not applicable)
I/We of
[hereinafter called the obligor (s)] and (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 representatives.
The above-bonded 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
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 Preparations (Excise Duties)
Rules, 1956, to be observed in respect of the goods so transferred.

And if all the said goods are duly removed to and rewarehoused at 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 condition,
the same shall be in full force.
Central
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) of obligor (s).
Witnesses (1) Address (1) Occupation (1)
(2) (2) (2)
Place...............
Date................
Signature of surety.
Witnesses (1) Address (1) Occupation (1)
(2) (2) (2)
Accepted by me this day of 19.
__________of Excise
President of India
On behalf of the __________________

Governor of
102 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [ Sch.
M. & T. P. Series No. 16
FORM B-4 (SEC.)
Bond (with Security) for the due arrival and rewarehousing of dutiable goods
removed from one bonded warehouse to another
(See Rule 105)
(Delete the letters and words not applicable)
I/We of [hereinafter called the
am
obligor (s)] bound to the President of India/Governor
are jointly and severally
of State in the sum of
rupees to be paid to the President of India/Governor of 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 sum of rupees in cash
for the 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 Preparations (Excise Duties) Rules, 1956, to
be observed in respect of the goods so transferred:
And if all the said goods are duly removed to, and rewarehoused at
before the day of 19 ;
This obligation shall be void.
'C
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 both.

Central
I/We declare that this bond is given under the orders of the ______________ Government
State
for the performance of an act in which the public are interested.
Place...............
Date................
Signature (s) of obligor (s).
Sch. ] MEDICINAL AND TOI1..ET PREPARATIONS (EXCISE DUTIES) RULES, 1956 103

Witnesses (1) Address (1) Occupation (1)

(2) (2) (2)
Accepted by me this day of 19.
________of Excise.
President of India
On behalf of the __________________
Governor of

M. & T. P. Series No. 17

FORM B-4 (GEN. SUR)
General bond (with surety/ies) for the arrival and rewarehousing of
dutiable goods removed from one bonded warehouse to another
(See Rule 106)
(Delete the letters and words not applicable)

I/We of
[hereinafter called the obligor (s)] am/are bound to the President of India/Governor
of State in the sum
of rupees and l/we
of (hereinafter called the "First Surety")
of (hereinafter called the "Second Surety")
of (hereinafter called the "Third Surety")
of (hereinafter called the "Fourth Surety")

(all hereinafter collectively referred to as the First Surety, the Second Surety, the Third Surety, the
Fourth Surety) are each of us severally, bound to the President of India/Governor
of state
in the sum of rupees each to be paid to the President of India/
Governor of State
for which payment I/we the obligor/obligors bind ourselves and our legal representatives and I/we
the above named First Surety, the Second Surety, the Third Surety and the Fourth
Surety severaly bind myself/ourselves and our legal representatives.
The above-bounden obligor (s) being permitted to remove from time to time conditional on
the provisions of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956, being
observed, from the bonded warehouse(s) at to other bonded warehouse situated anywhere in India
or vice versa.
The condition of his bond is that if the obligor(s) and his/their legal representatives shall
observe all the provisions of the said rules, to be observed in respect of the goods so transferred
from time to time.
And if the said goods are duly removed to and rewarehoused at the bonded warehouse(s) of
destination to which they are permitted to be removed within such time as the proper officer
directs.

.
_______________________________________

Here enter the description of the dutiable goods.

104 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [ Sch.
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.
Central
We declare that this bond is given under the orders of the __________________ Govern-
State
ment for the performance of an act in which the public are interested.
Place-..............
Date................
Signature (s) of obligor (s).
Witnesses (1) Address (1) Occupation (1)
(2) (2) (2)
Signature (s) of Surety (ies)
Witnesses (1) Address (1) Occupation (1)
(2) (2) (2)
Accepted by me this day of 19.
________of Excise
President of India
On behalf of the ________________
Governor of

M. & T.P. Series No. 18.

FORM B-4 (GEN. SEC.)
General Bond (with Security) for the due arrival and rewarehousing
of dutiable goods removed from one bonded warehousing to another
(See Rule 106)
(Delete the letters and words not applicable)
I/We of
am
[hereinafter called the obligor (s)] _________________________________________ bound to
are jointly and severally
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 pay
I
ment ____________________________ bind myself/ourselves and my/our legal
we jointly and severally
representatives.
The above-bounden obligor (s) being permitted to remove, from time to time, conditional on
the provisions of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956, being
observed from bonded warehouse (s) at to other bonded warehouses situated anywhere in India or
vice versa.
____________________________________________________________________________

. Here enter description of the dutiable goods.

Sch. ] MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 105

Whereas the Excise Commissioner (hereinafter

called the 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 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) or his/their representatives shall observe all the provisions of the said
rules, to be observed in respect of the goods so transferred from time to time.
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 officer directs.
The 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 this 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) of obligor (s).
Witnesses (1) Address (1) Occupation (1)
(2) (2) (2)
Accepted by me this day of 19.
_______of Excise.
President of India
On behalf of the __________________
Governor of
M. & T. P. Series No. 19
FORM R. G.-1
(Rule 25)

MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES, 1956

Register of vessels or receptacles
Bonded/Non-bonded Manufactory
in* -------- of
Bonded Warehouse
Shri/Sarvashri.......................... .......
(Delete the words not applicable)

Consecutive Description of Gauged When taken When taken Where Remarks

Numbers vessels or Contents into use out of use installed
receptacles
(1) (2) (3) (4) (5) (6) (7)
 M & T. P. Series No. 2O

FORM R. G.-2
(Rules 27, 30, 49 and 50)
Register of transaction in the spirit store of bonded/non-bonded manufactory
of
Shri/Sarvashri... .................. . ... .............

the case of opium, Indian hemp and other naroctic drugs and narcotics only quantity need be noted)

In hand Received Total in hand Expended

and received

Application number

proof litres
Quantity

Quantity

Quantity

Quantity
number

number

Strength

Strength
Strength

Whence

Permit
Indent

Wastage
Proof

Proof

Proof
Proof

Strength

2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
 FORM R. G.-3 (Rules 31, 33 and 52)
M. & T. P. Series No. 21
Register of operations in the bonded/non-bonded manufactory _
of 108
Shri/Sarvashri ........................................ ............

Quantity received from spirit store Quantity expended Preparations manufactured

Alcohol Alcohol

Month
and
date

Other narcotics drugs or

narcotics
Proof litres

Proof litres
Strength

narcotics

London

Batch No
drugs or

Quantity
narcotic

Strength
Strength

London

in
Opium

Opium
Indian

Indian
Other
London
hemp

hemp
Bulk

Bulk
Proof litres

G-D S-T S-T Grams G-D S-T S-T Grams

 1
Serial No.

Entry

2
Date

3
Batch No.

D
4
G-
Alcohol in L.P litres

T
S-

5
OPium

T
S-

6
Indian hemp
Content per litre

Other narcotics drugs or narcotics

7
Grams
Bulk Quantity

8
G-D
balance
Opening

9
Vessel No.
(Rules 31,35 and 52)

10
Bulk Qty.
Register of preparations in the bonded/non-bonded manufactory of

G-D
Fresh

11
Vessel No.
manufactured
taken in stock

12
G-
Total Bulk Qty. in stack as per cols. 8& 10
Shri/Sarvashri ……………………………………

13
G-
Issue Bulk Qty.

14
Amount

np.
Rs.
issue
Duty
paid on

15
Treasury Receipt No. & Date Entry No. & Date in Account current
ledger

16
G-
Balance stack Bulk Qty.

17
G-
Wastage
FORM R .G. 4

18
Remarks
 1
Serial No.

•
2
* Date

3
No. and date of Transport permit

4
Name and address of owner of
goods

5
Number and description of packages

6
Marks and number

7
Gross weight

8
Batch No.

9
Name of preparation

10
G-D Alcohol in L.P litres
11
Opium
S-T
12

Indian hemp
Description of goods.

S-T
Content per litre

Other narcotic drugs and narcotic

13
Grams

14
np.
Rs.
Rate
Duty

Where the goods are received from another warehouse the date of first warehousing should also be stated in red ink?
Amount

Rs. np.15
Chargeable

16

Room or place in warehouse in which deposited

17

Remarks
1
S. No

2
Number and date of relative entry in part I

3
Number and date of relative application of clearance

4
Name and address and licence No. of persons to whom issued

5
M. & T. P Series No. 24

Number of packages issued

6
Batch No.

7
Name of preparation
issued

8
Rate Bulk quantity

9
Amount Alcohol in L.P litre

10
Opium
litre

11
Indian hemp
Content per

12
Other narcotic drugs and narcotics
Description of goods

13
np
Rate

Rs.
(Rules 72 and 75)

Duty

14
np
Amount

Rs.
FORM R. G (Part II)

Recovered
Warehouse register of issues

Treasury an d Treasury Chalan No. and date or entry No. and date of Account –Current

15
ledgre
(To be maintained in a Bonded Warehouse)

16
No. of date of Transport permit

17
Batch No.

18
19 Name of preparation

Bulk quantity
20

Alcohol in L.P litres

21

Opium
22

Indian hemp
23

Grams other narcotic drugs and narcotics

24

Remarks
112

MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES )RULES 1956

M & T. P.Series No 25
(Front Pasge)

FORM V.B-1
(Rule 90)
Visit Book

Name of licensee:
Description of the licence

Village/Town

Taluk:
Circle:
Range

Licence No……………..

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 authorized to inspect the licensed premises for
writing his minutes.

(Delete the words not applicable).

M. & T. P. Series No. 26 M. & T. P. Series No. 26 M. & T. P. Series No. 26 113

FORM I. D-l FORM I. D-l FORMI.D-l

(Rules 26, 49 and SO) (Rules 26, 49 and 50) (Rules 26, 49 and 50)
Indent for Alocohol/Opium/Indian Indent for Alocohol/Opium/lndian Indent for Alocohol/Opium/lndian
Hemp/other Narcotic drugs/Narcotics Hemp/other Narcotic drugs/Narcotics Hemp/other Narcotic drugs/Narcotics
Non-Bonded bonded/Manufactory of Non-Bonded bonded/Manufactory of Non-Bonded bonded/Manufactory of
Shri/Saravashri............................................ Shri/ Saravashri.................................... ......... Shri/ Saravashri ...................................... ......
Indent No. Indent No. Indent No.
To To To
The Distillery Officer............ The Distillery Officer......................... The Distillery Officer.........................
The Treasury Officer............. The Treasury Officer.......................... The Treasury Officer..........................
Factory Officer, Ghazipur. Factory Officer, Ghazipur. Factory Officer, Ghazipur.
Sir, Sir, Sir,
Please issue litres/kilograms/ grams of Please issue litres/kilograms/ grams of Please issue litres/kilograms/ grams of
spirit (of not less than 50% O.P. Strength. spirit (of not less than 50% O.P. Strength.
Opium/lndian hemp/ other narcotice Opium/Indian hemp/ other narcotice
spirit (of not less than 50% O.P. Strength.
Opium/Indian hemp/ other narcotice
_
drugs/naroctics for use in the manufacture
of dutiable preparations in my/our drugs/naroctics for use in the manufacture of drugs/naroctics for use in the manufacture of
Bonded/Non-bonded Manufactory at dutiable preparations in my/our Bonded/Non- dutiable preparations in my/our Bonded/Non-
..................................……………………… Bonded Manufactory at .............:.................... Bonded Manufactory at...................................
. .............. ............... . ... ................ ............ .................................................... ...
,...... ......
I/We....... shall pay duty at the rate I/We .......shall pay duty at the rate I/We .......shall pay duty at the rate
levied the State Government on alcoholic
liquors on all wastages in excess of the levied by the State Government on alcoholic levied by the State Government on alcoholic
wastage allowed under rule 19. liquors on all wastages in excess of the liquors on all wastages in excess of the
. wastage allowed under rule 19. wastage allowed under rule 19.
Signature of Licensee Signature of Licensee Signature of Licensee
Counter-signatures of Licence No................... Counter-signatures of Licence No..................
Counter-signatures of Licence
Officer-in-charge Officer-in-charge
No …………………
Bonded Manufactory Bonded Manufactory
Proper Officer Proper Officer
(Delete the words not applicable) (Delete the words not applicable)
Officer-in-charge
Bonded Manufactory
Proper Officer
(Delete the words not applicable)
 M. & T. P. Series No. 27 M. & T. P. Series No. 27
<.

FORM R.Q.I FORM R.Q.I

(Rules 29 and 30) (Rules 29 and 30)
Requisition for issue of alcohol/opiuim/India Requisition for issue of alcohol/opium/lndia hemp/ other _
hemp/other narcotic drugs_/narcotics from the narcotic drugs/narcotics from the spirit store of bonded manufactory _
spirit store of bonded manufactory of Shri/Sar- of Shri/Sarvashri.......
vashri Foil
Counterfoil
Requistion No......................
Requistion No…………………..
To To
The Office-in-Charge
The .Office-in-Charge Sir,
Please issue litres/kilograms/grams of alcohol/ Please issue litres/kilograms/grams of aIcohol/opium/Indian
Opium/Indian hemp/other narcotics drugs/ hemp/other narcotics drugs/narcotics for the manufacture of the follow-
narcotics for the manufacture of the follow preparation: ing preparation:

Alcohol/Opium/
preparation
Alcoholic

preparation

preparation
Strength

preparation
Kind of
content

Name of
Name of

Alcoholic
Quantity

Alcohol/Opium/
proof

content
Kind of

Quantity
Strength

proof
Indian hemp/

Indian hemp/
Month Rema Month other narcotic Remarks
other narcotic
and date rk
and
drugs/narcotics
'
drugs/narcotics
, .
date

Required Required

Quantity ....

G-D Quantity
S-T
Grams G-D

G-D S-T
G-D

Grams

Signature of licensee.
M. & T.P. Series No. 28 115
FORM A. R.-1
(Rule 107)
Application for removal of dutiable goods from one bonded manufactory/warehouse to another bonded warehouse I/we apply for leave to remove the undermentioned
goods from to

Number and Description of goods Duty

date of entry

Number and description of packages

in the
register of

Marks and number of packages

bonded
manufactory Name of Bulk Content per litre/kilograms Rate Amount

Gross weight of packages

warehouse Batch preparation Quantity
No.

Manner of transport

Route of transport
Alcolhol in L.P

drugs of narcotics

Value of goods
Indian hemp

Other narotic

Remarks
Opium
liters

G-D G-D S-T S-T Rs. np Rs.np Rs.np

Grams
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

2. I/we herby declare the particulars given above to be true.

Place ……………………………… Signature of the licensee or his authorized agent.
Date ………………………………. Owner’s licence No. ………………………
116 MEDICINAL AND TIOLET PREPARATIONS (EXCISE DUTIES) RULES, 1956

1. certificate of Officer-in-charge of the Bonded Manufactory/Warehouse of removal.

To
……………………………… ……………………………… ………………………………………………….

I hereby certify that the consignment conforms in all respects to the description given overleaf and that the following particulars relate thereto.

Duty (i) Rate (ii) Amount

Bond No ……………….. dated ……………..

Transport permit No …………. Dated ………..
Place ………………..
Date …………………
Signature of Officer-in-charge
2. Certificate of Officer-in-Charge of the warehouse of destination.
I hereby certify that the consignment arrived at ……………. On ……….. that the goods conform in all respect to the description given overleaf except for the
following discrepancies; and that they have been re-warehoused under Entry No……… dated……………

Place …………….
Date …………….
Signature of Officer-in-charge .
 Original

MEDICINAL AND TOILET PREPERATIONS (EXCISE DUTIES) RULES, 1956

Duplicate
Triplicate
M. & T. P. Series No.29
FORM A. R. 2 7
(Rules 40 and 81)
application for clearance on payment of duty from bonded manufactory/warehouse of
Shri/Sarvashri…………………………………………………………………………………………

Description of goods duty

Purpose for which the goods are to be cleared

Value

and if they are meant for issue, the name and

Number and date of entry Of the bonded

Content per litre/kilogram Rate Amou

address of the party to be issued.

nt

Marks and number of containers

True formula of the preparation

warehouse/manufactory

Name of preparation

Alcohol in L.P. litress

Other narcotic drugs

Bulk quantity
Batch No.

Or narcotics.
Opium

Indian
hemp

remarks
Rs. P Rs. P Rs. P
G- G- S-T S-T Gram
D D

117
(*To be entered by the owner or his agent in works and figures.)
I/We declare the above particulars to be true and correctly stated.
I/We apply for leave to clear the above goods.
Place.........................
Date........................... Signature of the owner or his authorized agent.)
 RULES, 1956
118 MEDICAL AND TOILET PREPARATIONS (EXICE DUTIES)
Assessment Memorandum
(To be entered in words and figures)
1 Total number of containers………………..
2. Quantity of goods on which duty is assessed......
3. Rate of duty..............
4. Total duty-payable...........

Signature
Office-in-Charge
Place….
Bonded Manufactory/Warehouse.
Date…..
Treasury
Statement of duty paid at.......... Sub-Treasury
State Bank of India
1 For payment in cash (to be filled in by the owner or his Reserve Bank of India
agent).
name of person tendering Particulars of person Amount in Head of account
Payment Payment words and figures
Rs. p

Date.................................
(to be filled in by Treasury or Bank) Signature to tender ……………..
Deposit No..........................
Date………….......
 MEDICAL AND TOILET PREPARATIONS (EXICE DUTIES) RULES, 1956
Received payment of rupees...............................(In words).
Signature of Treasurer............................ .............................
Accountant ........................................................
Treasury Officer ................................................
Agent or Manager………………………………….

II For Payment through account-current.

Number and date of Title of Account of Number and date of entry Amount
Transport Permit, if ledger Number Rs. P.
any........

Place................
Date.................
Office-in-Charge, Date......................... Signature of owner or his
Bonded Manufactory /Warehouse. authorized agent.
"
_

119
 NUMBER AND DESCRIPTION OF PACKAGES

1
GROSS WEIGHT

To

2
MARKS AND NO. OF CONTAINERS

BATCH NO.

3 4
NAME AND PREPARATION

5
BULK QUANTITY

D
G-
The Office-in-Charge

6
The Excise Officer…….

Alcohol in L. P. liters

D
G-

7
S-T
Opium

8
S-T
Description of goods

9
Others narcotics drugs or narcotics

Grams

10
True formula of the preparation
(Rules 98)

P.

11
FORM A. R.-3

Rs.

12
E

P
Rs.
RAT

13
Duty

Rs. P
Application for removal of dutiable goods for export by land

AMOUNT

14
NUMBER AND DATE OF DOCUMENT UNDER WHICH DUTY WAS
PAID OR NUMBER AND DATE OF DOCUMENT UNDER RULE

15
AMOUNT OF REBATE CLAIMED
bond

NUMBER AND DATE OF RAILWAY RECEIPT IF ANY

I/We…………………………………………of…………………..purpose to export the undermentioned goods.

16
17
18
REMARKS

MEDICAL AND TOILET PREPARATIONS (EXICE DUTIES) RULES 1956 120

 MEDICAL AND TOILET PREPARATIONS (EXICE DUTIES) RULES, 1956
2. I/We hereby declare that the above consignment of goods intended for export to.........
3. I/We hereby declare that the above particulars are true and correctly stated.
Place.........................
Date...………………

Signature of owner or his authorized

agent.

Certified that I have examined the above mentioned consignment, that the description given above is correct that duty has
been paid thereon, and that after examination I have sealed the packages with my official seal, the owner has entered into
a bond under rule 16.

Place.................. Signature: Excise Officer .............................

Officer-in-Charge of Bonded

121
Date.............................. Manufactory/Warehouse……………….
 FORM A.R.-3
(Rule 98)
Application for removal of dutiable goods for export by Sea/Air/post
To
The Excise Officer----------------------
The office in-charge
I/We --------------------------of --------------------------propose to export the undermentioned consignment to ----------
Description of Goods Duty

Number and date of document under which duty was paid or number and date of document under rule
Content per litre

Remarks

Value Rate Amount

Number and date of railway receipt if any

The
formula of
Number of description of packages

the
Mark and number of container

Other narcotics drugs or narcotics

Amount of rebate claimed

preparation
Alcohol in L. P litre
Name and preparation

Bulk quantity
Batch number
Gross weight

Indian hemp
opium

Rs. P Rs. Rs. P.

G- G-D S- S- Grams P.
D T T

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

-------------claim for rebate --------------------------( country of destination) by sea/Air / parcel post under bond:-
 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956 123
1. Certified that I have examined the consignment described overleaf, that the particulars
stated in the description are correct, that duty has been paid on the goods------------------------
--- ------------------------------------- and that after examination I have sealed the packages the
owner has entered into
a bond under rule 16
with my official seal.
Place.........
Date........... Signature of Excise Officer...........................
Officer-in-Charge
(On original and duplicate)
EXPORT BY SEA/BY AIR
2. Certified that the seals on the packages were found intact and that I have satisfied
myself that the particulars of the consignment are as specified overleaf except for the
shortages mentioned below.
3. Certified that the consignment was shipped under my supervision under shipping
bill No ..................dated........by S.S./Air ship............... which left for ............. on the day
of..... 19........
Place.............
Date.............. Signature of Preventive Officer.
Countersigned.
Signature of 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 of Exporter.
EXPORT BY POST
5. Certified that the consignment described above has been dispatched by foreign post
to .........on ........day of .....19........
Place........
Date..........
Signature of Post Master.
Post Office.
6. Certified that the alcoholic content of the dutiable goods mentioned above
is .................………L.P. litres ascertained by chemical analysis and the duty leviable is Rs.
Rs.......... Signature of Excise Officer.
Date.........
7. Rebate of...... (...... Rupees) sanctioned.
Place..........
Date...........
8. Certified that I have this day paid the sum of Rs. ... (...Rupees) to .. in satisfaction
of his claim.
Place..........
Date......... Signature of Officer-in-Charge.
Treasury
(Delete the entries and words not applicable.
124 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956
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 dispatch)
to………………………………………………(here enter the place of dispatch)
the dutiable goods..................................................... as specified below :-
(Here state description and weight or quantity of each kind of
goods.)
Content per liter
Number and marks of packages

Other narcotic drugs

Alcohol in L.P. liter

Remarks
Name of preparation

Bulk quantity

or narcotic
Indian hemp

True formula of the

Gross weight

Opium
Batch no.

preparation
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............... Excise Officer
Date..............
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.
M. & T. P. Series No. 33 M. & T. P. Series No. 33 M. & T. P. Series No. 33

MEDICAL AND TOILET PREPARATION (EXICE DUTIES) RULES, 1956

(Printed Serial No ....... ) (Printed Serial No.) _ (Printed Serial No .....)
FORM D. D.-1 FORM D. D.-1 FORM D. D.-1
Notice of demand for payment of duty Certificate of Payment Notice of demand for Payment of duty
(Rule 9) (Rule 9) (Rule 9)
Office.................. Head of Account: To
…………….19 Excise duty on medicinal and toilet prepara- …………….19
Name and address of assessed......................... tions Take notice that on behalf of the
.... To......................................................................
...............of Excise.......................................... center/State Government I hear by you of
Certified that I have today received the sum of the sum of Rs…(Rupees..) being the excise
No....................................................... Rs....................(Rupees...................................
duty on the mentioned medicinal and toilet
Amount Rupees............................................... p ...............) excise duty demand on the foil at
preparation
Date by which duty is to be paid..................... tached hereto.
Assessment Particulars Assessment Particulars weighed/measured/gauged/proved
Quantity of medicinal and toilet preparations Name of assess..............Licence No...............
........................... liters. Number of packages .......weight in.................
Number of packages....................................... Variety. ............................................
Variety................................................. ......... Content per liter of dutiable goods.: Assessment Particulars
Quantity of medicinal and toilet __
Content per liter of dutiable goods: Alcohol Opium Indian Other narcotic
Alcohol Opium Indian Other narco- (in LP. hemp drugs or nar- Preparations..... .... . ..... .. .liters.
(in LP. hemp tic drugs or liters) cotics Number of package ............. ........................
Variety..........................................................
liters) narcotics
Content per liter of dutiable goods :
Alcohol Opium Indian Other narco
rate of duty....................................................... (in LP. hemp tic drugs or _
*Dupty paid at.................... Treasury Receipt Rate of duty ............................ .. ……………. titers) narcotics
number .................. dated................................
duty paid through account Number ..........................................................
current...................
……………..Signature Rate of duty ………………………………
. ................ (Title of account or Ledger No.)

125
……………Treasury ……………….of Excise
 126

Number and date of entry....... (Printed Serial No ....)...

...... of Excise Certificate of Payment Receipt
(*Delete where inapplicable) To be retained by the Treasury Officer Received the sum of Rs.................................
Head of Account................................... Excise (Rupees::
duty on medicinal and toilet preparations. ........................................................... Signature
Certified that I have today received the sum of Rs ............................................................ Treasury
(Rupees.............................P------------) Excise duty
demanded on the foil attached hereto.
No-------------------
........................ 19
Assessment Particulars
Name of assessee........Licence No.................
Number of packages........ Weight in..............
Variety................................. ..........................
Content per litre of dutiable goods:
Alcohol Opium Indian Other narcotic
(in LP. hemp drugs or
litres narcotics

Rate of duty.......................................................
Officer- in-Charge........... Treasury ... ............
Number... ................................................ ......
Date ................................................ Signature.
 127
MEDICINAL AND TOILET PREPARA110NS (EXCISE m.m_
RULES, 1956 M. & T. P. Series No. J5

FORM R. T.-1
(Rules 41 and 56)
Return of transactions of business at the bonded/non- bonded manufactory
of Sbrl/SarvMbrl at during the month of 19
(To be submitted by the licensee by the 5th of every month)

.
Bulk Alcohol Opium Indian Other Remarks
L.P Hemp narcotic
drugs or
narcotics

G-D G-D G-D S-T Grams

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 remarks Col.

10. No. of batches

(a) manufactured
(b) in unfinished
condition at the
end of the month.
 128 MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES)
RULES, 1956
11. Particulars of manufactured preparations :

G-D G-D G-D G-D Rs. G-D G-D G-D

P
1 2 3 4 5 6 7 8 9 10 11

Clearance on payment of duty bulk

Total stock as per cols. (3) & (4)

Issues under bond bulk quantity

Total quantity issue as per cols

Balance stock bulk quantity

Duty paid during the month
during the month
Manufactured
Batch no.

Opening

Quantity

remarks
Balance

quantity
Name

Bulk

I/we declared 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…
 1

10
Receipt during the Serial Number
month Quantity in
grams or litres

11
Total stock as per

Place …………..
Name of preparation

Date ……………
Cols. 9 and 10

for the month of

Date ………………….
Place …………………
M. & T. P SERIES No. 36

12
Clearance on payment

3
of duty Quantity in
19

Manufacturer’s
grams or litres Trade Mark etc

13
Amount of duty paid
during the month Rs.
(Rule 80)

4
Batch No. & date of
Form R.T.-2

Countersigned and forwarded to …………….

P.
manufacture

14
Transference to other

I/we declare that above particulars are correctly stated.

warehouses. Quantity

Officer-in-Charge, Bonded Warehouse.

in grams or litres 5 Alcohol in L.P
G-D

litres

15
Total Quantity
removed as per Cols.
12 and 14 grams or
6

litres Opium
S-T

16
Balance quantity in
stock grams or litres
7
Declared content per litre

Indian hemp
S-T
Return of transactions of business at the bonded warehouse at Shri/Sarvashri

17
Wastage if any with Other narcotic
brief reasons thereof drugs or
MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES)RULES, 1956

Grams

grams or litres narcotics

Grams
18

his authorized agent). Remarks

9

Opening balance
Signature of the licensee or

Quantity in Grams or
litres