Section 47(ix) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(ix)The State Government may relax all or any of the provisions of Cls. (i) to (viii) in the case of small manufacturers whose annual consumption of alcohol does not exceed 500 litres and also in the case of those who prepare medicinal preparation for dispensing to their patients only and not for sale.
