Section 67 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
67. Levy of duty on Ayurvedic preparations made by distillation or to which alcohol is added at any stage of manufacture.
- For purpose of duty Ayurvedic preparations, made by distillation or to which alcohol is added at any stage of manufacture, shall be treated as alcoholic preparations capable of being used as ordinary alcoholic beverages.
