45. Exemption from payment of duty on export of spirituous medicinal preparations.
- No excise duty shall, however, be payable on spirituous, medicinal preparations supplied from bond to Government, local board and municipal hospitals and dispensaries and such private medical institutions as are conducted on charitable lines in other Provinces which are certified on the indent by the Civil Surgeon of the district of import or by any other officer empowered in this behalf by the Provincial Government of the Province concerned, as being entitled to the supply free of duty.
