420

THE GAZETTE OF INDIA: EXTRAORDINARY

[PARI II—SEC. *ji)J

MINISTRY 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

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

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,

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

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

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

421

beverages, falling under Item No. l(ii) (a) of the

Schedule to the Act, shall not be

manufactured

fmn rectified spirit on which only the duty

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

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." ;

(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.,

PHINTEP Blf THE MANAGER, COVT. OF INDIA PRESS, RING ROAD, NEW DEU^-110064

AND rVBlVBED

BY TltB CONlROI'ER OF PUBLICATIONS, DBUn-llu054,

1981