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[Cites 0, Cited by 0] [Section 83] [Entire Act]

Union of India - Subsection

Section 83(2) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955

(2)Every such application for grant or renewal of licence shall, where a fee is prescribed in the sub-joined table, be accompanied by a treasury challan showing payment of such fee :Provided that where an application for the renewal of licence is not made within the period prescribed by sub-rule (1), it shall be accompanied by an additional fee, payable in the same manner, equivalent to twenty-five per cent such fee or rupee one whichever is higher.[Table [Substituted by G.S.R. 1030, dated 7th November, 1986 (w.e.f. 29th November, 1986)]
Sl. No. Purpose for whichlicence is required Licence feepayable per annum
1 2 3
1. Manufactureunder bond for payment of duty--
(a) Allopathicmedicinal preparations and toiler preparations containingalcohol-
(i) where, in thealcohol consumed, the pure alcohol content is more 2250 litresper annum 200
(ii) where, inthe alcohol consumed, the pure alcohol content is more than 2250litres per annum 400
(b) Medicinalpreparations and toiler preparations not containing alcohol, butcontaining opium, Indian hemp, or other narcotic drug ornarcotic 20
(c) Homoeopathicpreparations containing alcohol-  
(i) where, in thealcohol consumed, the pure alcohol content is less than 2250litres per annum 200
(ii) where, inthe alcohol consumed, the pure alcohol content is more than 2250litres per annum 400
(d) Medicinalpreparations in Ayurvedic, Unani or other indigenous systems ofmedicines containing alcohol and which are prepared bydistillation or to which alcohol has been added 50
2. Manufactureoutside bond-
(a) Allopathicmedicinal preparations and toilet preparations containingalcohol-  
(i) where, in thealcohol consumed, the pure alcohol is 70 litres or less perannum 20
(ii) where, inthe alcohol consumed, the pure alcohol is 280 litres or more perannum 50
(iii) where, inthe alcohol consumed, the pure alcohol is 280 litres or more perannum 400
(b) Medicinalpreparations and toilet preparations not containing opium,Indian hemp or other narcotic drug or narcotic. 20
(c) Homoeopathicpreparations containing alcohol-  
(i) where, in thealcohol consumed, the pure alcohol is 70 litres or less perannum 20
(ii) where, inthe alcohol consumed, the pure alcohol is more than 70 litresbut less than 280 litres per annum 50
(iii) where, inthe alcohol consumed, the pure alcohol is 280 litres or more perannum 400
(d) Medicinalpreparations in Ayurvedic, Unani or other indigenous systems ofmedicines containing alcohol and which are prepared bydistillation or to which alcohol has been added 50
3. Manufacture ofmedicinal preparations containing self-generated alcohol inAyurvedic or Unani or other indigenous systems of medicines byAyurvedic or Unani practitioners for dispensing for the use oftheir patients and not for sale to general public. 2
4. Bondedwarehouse 50
5. Manufacture ofmedicinal preparations containing alcohol by hospitals,dispensaries and other charitable institutions which areeligible from exemption from duty under rule 7 and which arespecifically authorized in this behalf by the State Governmentor by the Administration in the case of a Union Territory. NIL]