- The rates of duty imposed on India-made foreign liquor are stated in Order 29.N.B. - (1) India-made rectified spirit issued to or obtained by manufacturers of perfumes and toilet preparations shall pay duty at Rs. 17-8-0 per L.P. gallon subject to such conditions as may be laid down on the licence.(2)India-made rectified spirit issued to or obtained by chemists and druggists for manufacture of spirituous medicinal preparations shall pay duty at Rs. 5 per L.P. gallon subject to such conditions as may be laid down on the licence.(3)India-made rectified spirit issued to or obtained by the Homoeopathic chemist or practitioner for manufacture of Homoeopathic medicines shall pay duty at Rs. 5 per L.P. gallon subject to such conditions as may be laid down on the special permit.
