Section 58(3)(a) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(a)Officials allopathic preparations that is to say, those preparations which are made in accordance with the formulae given in the latest editions of the following pharmacopoeias and official compendia of drugs standards of formularies, namely :(i)Indian Pharmacopoeia;(ii)official pharmacopoeia of any other country to which the drug claims to comply;(iii)in the case of the preparations for which the formulae are not included in the latest editions of the official pharmacopoeia of any country, such preparations as may be included in the latest editions of the official compendia of drug standards or formularies, namely, the British Pharmaceutical Codex or the National Formulary of the United States, the British Veterinary Codex, the National Formulary of Indian, the Dental Formulary of U.S.A. to which the preparations claims to comply: