Section 2 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
2. Definitions.
- In these rules unless there is anything repugnant in the subject of content,--(i)"the Act" means the Medicinal and Toilet Preparations (Excise Duties) Act, 1955;(ii)"absolute alcohol" means alcohol confirming to the British Pharmacopoeial specification for dehydrated alcohol.(iii)"bonded manufactory" means the premises or any part of the premises approved and licensed for the manufacture and storage of medicinal and toilet preparations containing alcohol, opium, Indian hemp and other narcotic drugs or narcotics on which duty has not been paid;(iv)"non-bonded manufactory" means the premises or any part of the premises approved and licensed for the manufacture and storage of medicinal and toilet preparations containing alcohol, opium Indian hemp and other narcotic drugs or narcotics on which duty has been paid;(v)"Chemical Examiner" means the Chemical Examiner to the State Government and includes such other officer whom the State Government or the Central Government may at any time appoint as Chemical Examiner;(vi)"denatured spirit" or "denatured alcohol" means alcohol of any strength which has been rendered unfit for human consumption by the addition of substances approved by the Central Government or by the State Government with the approval of the Central Government;(vii)"duty" means the duty of excise payable under Section 3 of the Act;(viii)"Excise Commissioner" means the Head of the Excise administration of a State and includes a Prohibition Commissioner and also an officer designated in any State as Prohibition or Excise Director;(ix)"finished store" means that portion of a non bonded or bonded manufactory which is set apart for the storage of its finished preparations;(x)"From" means a Form appended to the rules;(xi)"gauge" means to determine the quantity of alcohol or dutiable goods contained in or taken from any cask or receptacle or to determine the capacity of any cask or receptacle;(xii)"laboratory" means that part of a non-bonded or bonded manufactory in which the actual manufacture of dutiable goods takes place;(xiii)"manufacturer" means a person to whom a licence has been granted for the manufacture of dutiable goods.(xiv)"officer-in-charge" means an officer of the Excise Department of any State appointed by the collecting Government to supervise work in a bonded manufactory or a bonded warehouse and includes officers of any other Department similarly appointed;(xv)"proper officer" means an Excise Officer in whose jurisdiction the premises of the manufacturer of any dutiable goods, or of any person engaged in the process of manufacture of, or trade in such goods or containers thereof, whether as manufacturer, wholesale dealer, or intended manufacturer or wholesale dealer, are situated;(xvi)"prove" means to test the strength of alcohol by hydrometer or other suitable instrument;(xvii)"quarter" means a period of three months beginning with 1st January, 1st April, 1st July or 1st October;(xviii)"rectified spirit" means plain un-denatured alcohol of a strength not less than 50.0 over proof and includes absolute alcohol;(xix)"rectified preparation" means every medicinal preparation specified in the schedule and includes every preparation declared by the Central Government as restricted preparation under these rules;(xx)"unrestricted preparation" means any medicinal preparation containing alcohol but other than a restricted preparation a spurious preparation;(xxi)"Schedule" means the schedule annexed to these rules;(xxii)"spirit store" means that portion of the bonded or non-bonded manufactory which is set apart for the storages of alcohol opium, Indian hemp and other narcotic drugs or narcotic purchased free of duty or at prescribed rates of duty specified in the schedule to the Act;(xxiii)[* * *](xxiii-a) "standard preparation: means a preparation other than a "sub-standards preparation".(xxiii-b) "State Government" in rules 4(1) and (2), 19, 30, 38(1) 50, 58(3), 60(2), 80, 82(ii), 96, 199, 112, 129(2), 127 and 132 of these Rules shall, in relation to a territory, mean the Administrator thereof appointed under Art. 239 of the Constitution of India;(xxiv)A "sub-standard preparation" is --(a)a pharmacopoeial preparation in which the amount of any of the various ingredients is below the minimum that the pharmacopoeial composition would require, or(b)a proprietary medicine which does not conform to the formula or the list of ingredients disclosed on the label on the container or on the container;(xxv)"warehouse" means any place or premises licensed licensed under rule 70.
