Section 8(2) in The Punjab Excise Fiscal Orders, 1932
(2)Medicinal and other preparations containing rectified spirit, imported from overseas countries are exempted from the provisions of the Act relating to import, export, transport, possession and sale : Provided that the customs duty at the rate prescribed has been paid :Provided further that the import, export, transport, possession and sale of spirituous preparations declared to be liquor under section 3(14) of the Punjab Excise Act (1 of 1914) by the State Government shall be subject to the provisions of the Punjab Intoxicating Spirituous Preparations Import, Transport, Possession and Sale Rules.(2-A) Medicinal and other preparations containing rectified spirit manufactured in India except spirituous preparations declared to be liquor under section 3(14) of the Punjab Excise Act (1 of 1914) by the State Government are exempt from the provisions of the Act relating to transport, possession of sale : provided that issues from the premises of approved manufacturers shall be made under the authority of a pass granted by the officer incharge.(2-B) Medicinal preparations containing rectified spirit manufactured in India or in any Part B State and required for use in hospitals and dispensaries including veterinary hospitals and dispensaries, managed by Government or by local bodies or in such other charitable hospitals and dispensaries as have been approved for the purpose by the Haryana Government, are exempt from payment of duty :-Provided that such preparations are directly issued from the bonded warehouses of approved manufacturers to any such hospital or dispensary in quantities not exceeding its requirements for 12 months on indents signed by the Civil Surgeon or the District Medical Officer of Health of the district and in the case of Badshah Khan Hospital, Faridabad, by the Chief Medical Officer of the said Hospital or for veterinary hospitals and dispensaries only by the Deputy Superintendent of Civil Veterinary Department or by the Principal Veterinary College Haryana; andProvided further that such preparations are only dispensed for bona fide patients of the hospital or dispensary concerned.
