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State of Punjab - Section
Section 47 in The Punjab Chemical Works Rules, 1933
47.
The stock of medicinal or other preparations containing rectified spirit in the warehouse shall be similarly taken.[47A. If it is found that the wastage in any Chemical Works is excessive, or in the process of manufacture exceeds the following scale, the Financial Commissioner may, after considering the monthly statement furnished under Rule 44, call upon the approved manufacturer to pay duty at such rate, not exceeding the tariff rate, as he may deem fit on the whole or any part of the wastage which may appear to be excessive or due to theft or fraud :-] [Legislative Supplement Part III dated 14.3.67.]| (1) For medicinal preparations | Per cent (monthly average) |
| (a) Extract and concentrated infusions made directly bydouble percolation or distillation in vacuo, from crude drugssuch as root, bark, leaf or thizome | 20 |
| (b) Tincture and other preparations made direct from crudedrugs such as root, bark, leaf, rhizome, gum or resin | 10 |
| (c) Other tinctures and preparations. | 5 |
| (2) For non-medical preparations -, | |
| (a) Essences made direct from crude drugs. | 10 |
| (b) All other preparations. | 5 |