REGISTERED No. D. (D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 79] NEW DELHI, SUNDAY, MARCH 1, 1981/PHALGUNA 10, 1902
Separate paging is given to this Part in order that it may be filed as a separate
compilation
(417)
1398 GI/80
418 THE GAZETTE OF I N D I A: EXTRAORDINARY [FARI II—SEC. 3d),.419
420 THE GAZETTE OF INDIA: EXTRAORDINARY [PARI II—SEC. *ji)JMINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 1st March, 1981
Medicinal and Toilet Preparations
G.S.R. 167{E).—In exeicise of the poweis conferred by section 19 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955), the Central Government hsreby makes the following rules further to amend the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 namely —
1 (1) These uiles may be called the Medicinal and Toi-
let Preparations (Excise Duties) Amendment Rules, 1981
(2) They shall come into force on the 1st day of March,
1981
2 In the Medicinal and Toilet Preparations (Excise Du ties) Rules, 1956, (hereinafter referred to as the said rules) in rule 2, after clause (xvi), the following clause shall be inserted namely —
(x\ia) puie alcohol means ethyl alcohol of 100 per
cent by volume at 15 degrees centngrade ,"
3 In mle 29 of the said rules, in sub-rule (1), for the words ascertaining the proof-spirit content" the words 'as- ceitvn>ng the pure alcohol content shall be substituted,
4 In rule 33 of the said rules,—
(a) in sub-rule (i), for the words "strength of alcohol" the wo ds 'peicentage content of puie alcohol' shall be substituted,
(b) in sub rules (IV) and (v) and clause (a) of sub- rule (x), for the words 'alcoholic strength of" the words "percentage content of pure alcohol in' shall be substituted
5 In ule 34 of the said rules, in sub-rules (m) and (iv), for the words alcoholic strength" the words "percentage content of pure alcohol' shall be substituted
6 In rule 37 of the said rules in sub-rule (2), for the words "spirit strength of the preparation", the words 'per- centage content of puie alcohol m the preparation" shall be substituted.
7 In rule 38 of the said rules,—
fai in sub-rule ()), for the words and figures "If Ihe llcohol m sticngth of ,< p tparation is found by the Chemical Exammei to exceed the highest allowable limit by moie than 3 proof degrees" the words and figures "If the percentage content of pure alcohol in a preparation is found by the Chemical Examiner to exceed the highest allowable limit by more than 1 75 pei cent by volume units" shall be substituted,
(b) m s ib-ru!e (2) for the woids to adjust the alcoholic strength of the medicaments ' the words "to adjust the percentage content of pure alcohol in the medicaments' shall be substituted,
(c) in sub-rule (4), for the words and figures "When an excess of more than 2 0 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 bv the Chemical Examiner" the words u-nd figures "When an ex- cess of more than 1 2 per cent b} \olume units over the pure alcohol content declared by the licensee of any batch of preparation is found by ihe Chemical Exammei the true per^entnge of pure alcohol content, as ascertained by the Chemical Examiner" shall be substituted;
(d) m sub-rule (5), for the words "if the strength is found to be" the words "if the percentage of pure alcohol content is found to be" shall be substituted
9 In rule 47 of the said rules, in clause (vi), for the words, letters and figuics 'purchased at the duty of Rs 1 10 paise and at Rs 3 85 paise and Rs 15 50 paise per London Proof litre", the words and figures 'purchased at the duty of Rs 6 60 and Rs 13 20 and Rs 52 80 per litre or the corresponding ad-valorem rates of duty' shall be substituted
9 In ule 48 of the said rules,—
(a) in sub-rule (v), for the words "th" quantity of proof-spirit contained" the words "the quan- tity of pure alcohol content" shall be substituted,
(b) in sub-rule (vi) foi the words the alcoholic con- tent, in proof strength and the average percentage of absolute alcohol' the words "the percentage of pu e alcohol bv volume and the a\erage percen- tage ot absolute alcohol" shall be substituted
10 In rule 49 of the said lules, m sub-rule (1) for the sentence 'Accounts of all transaction in respect of rectified "iint purchased paying the duty of IRs 1 10 paise Rs. 3 85 p ise and Rs 15 50 paise per London Proof litre shall be maintained, separately the sentence Accounts of all tran- sactions in respect of rectified spmt purchased paying the duty of Rs 6 60 raise and Rs 13 20 paise and Rs 52 80 paise per litre of pure alcohol content or the corresponding ad-valorem latcs of dutv shall he maintained separately" srn1l be substituted
11 Tn iule M of the said rules for sub rule (2) and (2A) the following sub rules shall be substituted, namely —
'(2) Medicinal preparations containing alcohol which are capable of being used as oidinarv alcoholic
beverages, falling under Item No. l(ii) (a) of the Schedule to the Act, shall not be manufactured f mn rectified spirit on which only the duty of Rs. 6.60 per litre of pure alcohol content has been paid and such preparations shall be manufactured from rectified spirit on which a duty of Rs. 13.20 per litre of pure alcohol content has been paid and the rectified spirit obtained on payment of the aforesaid duty of Rs. 13.20 shall be accounted for separately.
(2A) Medicinal preparations containing alcohol which are capable of being used as ordinary alcoholic beverages, falling under 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 the duty of Rs. 6.60 or IRs. 13.20 per litre of pure alcohol content has been paid and such prepara- tions shall be manufactured only from rectified spirit on which a duty of Rs. 52.80 per litre of pure alcohol content has been paid and the recti- fied spirit obtained on payment of the aforesaid duty of Rs. 52.30 shall be accounted for sepa- rately."
12. In rule 53 of the said rules, in sub-rule (ii) for the words and figures '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 label" the words and figures "If the percentage of pure alcohol content is more than 1.75 percentage volume units than the percentage of pure alcohol declared by the manufacturer on the label" shall be substituted.
13. In rule 66 of the said rules, for th© portion beginning
with the words "No duty shall be levied" and ending with the words "alcoholic beverage or not", the following shall be substituted, namely :—
"No duty shall be levied on Ayurvedic preparations containing self-generated alcohol in which the percentage of pure alcohol by volume does not exceed 1.2 units. Where the percentage of pure alcohol by volume exceeds 1.2 units the duty shall be leviable under Item No. 2(i) or ( (ii) of the Schedule to the Act according as the preparations arc capable of being consumed as alcoholic beve- rages or not".
14. In rule 76, of the said rules, for the words "proof strength", the words "the percentage of pure alcohol by volume" shall be substituted.
15. In the table below sub-rule (2) of rule 83 of the
said rules,—
(i) aguinst SI. No. 1, in the second column,—
(1) in item (a), for sub-items (i) and (ii), the follow-
ing sub-items shall be substituted, namely:—
"(i) where, In the alcohol consumed, the pure alco-
hol content is less than 2250 litres per annum.
(ii) where, In the alcohol consumed, the pure alco- hol content is more than 2250 litres per annum." ;
421
(2) In Item (c), for sub-items (i) and (ii), tho follow-
ing sub-items shall be substituted, namely:—
"(i) where, in the alcohol consumed, the pure alco- hol content is less them 2250 litres per annum.
(ii) where, in the alcohol consumed, the pur© alco- hol content is more than 2250 litres per annum,";
(ii) against SI. No. 2. in the second column,—
(J) in item (a), for sub-items (i), (ii) and (iil), the following sub-items shall be substituted na- mely:—
"(i) where, in the alcohol consumed, the pure
alcohol is 70 litres or less per annum.
(ii) whore, in th© alcohol consumed, the pure al- cohol is more than 70 litres but less than 280 litres per annum.
(iii) where, in the alcohol consumed, the pure alcohol content is 280 litres or more per an- num.";
(2) in item (c), for sub-items (i), (ii) and (iii), the following sub-items shall be substituted, namely:—
"(i) where, in the alcohol consumed, the pure alco-
hol content In 70 litres or less per annum.
(Ii) where, in the alcohol consumed, the pure alco- hol content is more than 70 litres but less than 280 litres per annum.
(iii) where, in the alcohol consumed, the pure alco-
hol content is 280 litres or more per annum.";
16. In rule 91 of tho said rules,—
(a) in clause (vi), for the words "the maximum quan- tities in London proof litres of alcohol" the words "the maximum quantities of pure alcohol in litres" shall be substituted:
(b) in clause (ix), for the words "the percentage or proportion of alcohol in terms of London Proof litres" the words "percentage of pure alcohol in litres" shall be substituted.
11. In rule 99 of the said rules,—
(a) in sub-rule (1), for the words "alcoholic contents in London Proof litres" the words "pure alcohol content in litres" shall be substituted;
(b) in sub-rule (2), for the words "alcoholic content in London Proof litres" the words "pure alcohol content in litres" shall be substituted;
(c) in claibe (d) of sub-rule (3), for the words "Al- coholic content of the eoods in London Proof litres" the words "The pure alcohol content in li- tres" shall be substituted.
18. In the said rules,—
(a) in the Table to Form AX.-1 and in Forms L-l and L-2. for the words "London Proof litres"
422—426 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3 $]wherever they occur, the words "pure alcohol con- tent in litres" shall be substituted;
(b) in Form R.G.-2, for the words "strenflth" and "Proof wherever they occur, the words "Purity" and "content of pure alcohol" shall respectively be substituted;
(c in Form R.G.-3, for the words "Strength" and "London Proof litres" wherever they occur, the words "Purity" and "Pure alcohol content in li- tres" shall respectively be substituted ;
(d) in Form R.G.-4, in the heading to column 4, for the words, brackets and letters "Alcohol (In I*P. litres)" the words "Pure alcohol in litres" shMl be substituted;
(e) in Forms R.G.-5 (Part D and R.G.-5 (Part D) for the words and letters "Alcohol In L.P. litres" wherever they occur, the words "pure alcohol in litres" shall be substituted;
(f) la Form LD.-l, for the expression "of not less than 50° O.P. Strength" wherever it occurs, the cxpres- sion "of not less than 85.60° by volume of pure alcohol" shall he substituted;
(e) in (R.Q.I, for the words "Strength." and "Alcoholic Proof Content" wherever they occur, the words "Purity" and "Pure alcohol in litres" shall respec- tively be substituted;
(h) In Form A.R.-l, A.R.-2, A.R.-3, A.R.-4 and TP-1, the words and letters "Alcohol in L.P. litres", the words "Pure alcohol in litres" shall be substituted ;
(i) in Form D.D.-l, for the words, brackets and letters "Alcohol (In L.P. litres)'1 wherever they occur, the words "Pure alcohol in litres" shafll be substituted;
(j) in Form R.T.-1, for the words and letters "Alcohol L.P." the words "Pure alcohol" shall be substituted;
(k) in Form R.T.-2, for the words and letters "Alcohol
in L-P- litres" shall be substituted.
[Notification No. 1/81-Opium/SF. No. 655/2/81-Opm]
Z. B. NAGARKAR, Under Secy.,