Section 21 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
21. Issue of rectified spirit without payment of duty.
- Rectified spirit shall be issued without previous payment of duty for the manufacture of medicinal and toilet preparations containing alcohol subject to the condition that the manufacturer enters into a bond in Form B-1 with sufficient security, as laid down in Rule 96, towards due payment of duty and observance of the rules.
