Section 18 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
18. Supply of rectified spirit for manufacture of medicinal and toilet preparation.
- 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.
