Section 25 in Rules under the United Provinces Excise Act, 1910
25. Exempted preparations.
- A list of certain preparation containing less than one-fifth of one per cent of morphine and containing no proportion of diacetyl morphine (heroin) and of certain preparations containing less than one-tenth of one per cent, of cocaine or of ecgonine is published by the Government of India.Such preparations and any other preparation which may be added to such list, and any preparation which the Collector of Customs, Bombay, has already passed or may subsequently pass as containing a proportion of a dangerous drugs so small as to be negligible, are exempted from the operation of the provisions of the [Opium Act, 1878] [The Opium Act, 1878 now repealed by the N.D.P.S. Act, 1985.] and of the rule made in respect of dangerous drugs under the [Dangerous Drugs Act,] [The Dangerous Drugs Act, 1930 now repealed by the N.D.P.S. Act, 1985.] provided that-(i)the exemptions shall not apply to the import of such preparation by sea through post;(ii)every preparation shall be labelled with the manufacturer's name; and(iii)exemption shall not extend to preparations manufactured by any maker or firm produce whereof may be declared by the Government to be excluded from the scope of this rule.
