Section 53(1)(ii) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955

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Union of India - Subsection

Section 53(1)(ii) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955

(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 items the difference in duty in the quantity so manufactured but not exceeding Rs. 2,000.

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Union of India - Subsection

Section 53(1)(ii) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955