M and TP act - Pharma Jury

Pharma Jury Notes ppt.

1. THE MEDICINAL AND TOILET
PREPARATION ( EXCISE DUTIES )ACT

2. -Alcoholsignifiesaneuphoricdrink&stillusedfor
drinkingpurpose.
-Alcoholhasadifferentusessuchasmanufactureof
medicinesandtoiletpreparations(perfumes).
-Alcoholpossessesexcellentsolventproperties
besidesitspreservativeeffect&henceitfoundsa
importantpositioninmfg.ofdrugsandmedicines.
-Priortotheenactmentofthisactthecontrolof
spirituousmedicinalpreparationswasastatesubject
&eachstatehasadifferentsetofrules(different
excisedutiesforthesameitemindifferentstates).

3. -Whichleadingtotheinterstatesmugglingofsuch
preparations.
-TheMANDTPACTwaspassedin1955andtherules
werepassedin1956toprovideforcollectionoflevyand
collectionofdutiesofexciseonMandTpreparations
containingalcohol&narcoticdrugs.
-Someimportantdefinitions:

4. Alcohol:meansethylalcoholofanystrengthandpurity
havingchemicalcompositionC2H5OH.
Dutiablegoods:meansmedicinalandtoiletpreparations
specifiedinthescheduleasbeingsubjecttotheduties
ofexciseleviedundertheact.
Medicinalpreparations:includesallthedrugswhichare
aremedyorprescriptionpreparedforinternalor
externaluseofhumanbeingoranimalsandall
substanceintendedtobeusedfororinthetreatment,
mitigationorpreventionofdiseasesinhumanbeingor
animals.

5. Toiletpreparations:Meansanypreparationswhichis
intendedforuseinthetoiletofthehumanbody
Orinperfumingapparelofanydescription,
Oranysubstanceintendedtocleanse,
improveoralterthecomplexion,skin,hairorteeth
andincludesdeodorantsandperfumes.
Absolutealcohol:meansalcoholconformingtothe
Britishpharmacopoeialstandardsfordehydrated
alcohol.
Bondedmanufactory(laboratory):meanspremises
approvedandlicensedforthemanufactureand
storageofmedicinalandtoiletpreparations
containingalcohol,opium,Indianhemporother
narcoticdrugonwhichdutyhasnotbeenpaid.

6. Non–bondedmanufactory:(laboratory)–means
premisesapprovedandlicensedforthemanufacture
andstorageofmedicinalandtoiletpreparations
containingalcohol,opium,hemp.Andnarcotic
drugsonwhichdutyhasbeenpaid.
Restrictedpreparations:meanseverymedicinaland
toiletpreparationsspecifiedinthescheduleand
includeseverypreparationsdeclaredbythecentral
governmentasrestrictedpreparations.
Spiritstore:meansthatportionofthebondedornon
bondedlaboratorywhichissetapartforthestorage
ofalcohol,opium,Indianhempandothernarcotic
drugs.

7. Provision of the act
1.Licensingprocedure:
-Alcoholic&narcoticpreparationscanbe
manufacturedonlyundertheauthorityofalicense.
-Suchlicenceisissuedonlyiftherequisitelicence
forthemfg.ofdrugunderthedrugandcosmetic
acthasbeenfirstobtained.
-Licenceisobtainedfromexcisecommissionerof
theconcernedstateonapplicationintheprescribed
formwiththeprescribedfees&atleasttwo
monthsbeforetheproposeddateofthe
commencementoftheproduction.

8. Detailstobefurnished:
1.Name/addressoftheapplicant
2.place/siteonwhichbondedlaboratoryisproposed
tobebuilt.
3.Iftheapplicantbeafirm,thename/addressofthe
partner
4.Ifitbeacompany,itsregisteredname/address,
names/addressesofitsdirectors,managersand
managingagents.
5.Amountofcapitalproposedtobeinvest
6.Thenumberandfulldescriptionofvatts,stillsand
otherapparatusandmachinery

9. 7.Maximumquantityofalcoholatanyonetimeto
remainintheformoffinishedandunfinished
preparations.
8.Theapproximatedatetostarttheproduction
9.Statementwhetherthelaboratorywillrequireawhole
timeorparttimeexciseofficer
10.Listofpreparationsstatingthepercentageofalcohol
containedandlicenceheldunderthedrugsand
cosmeticact–1940.
11.Siteandelevationplanoflaboratorybuilding.If
quartersforexcisestaffaretobeprovided,theirplan
alsosubmitted.

10. 12.Incaseofafirm,acopyofpartnership–deedandin
caseofcompany–
-Listofdirectors
-Copiesofmemorandumofassociation
-Articleofassociation
-Latestbalancesheet
Onreceiptofapplicationthelicensingauthoritymay
enquireinto–
1.Thequalificationandexperienceoftechnicalstaff
2.Theequipments.
3.Suitabilityoftheproposedbuilding
4.Soundnessoftheapplicant’sfinancialposition

11. -If the conditions are fulfilled excise commissioner
issues the licence in the prescribed form.
Note: To obtain a licence to mfg. alcoholic preparations
either in bond OR outside bond , the form of
application and other conditions are same.
But there is a difference in payment of
fees as follows:

12. Manufacture in bond Manufacture outside bond
If consumption of alcohol is
to be less than 4000 litres per
year Rs.100
If consumption of alcohol is to
be125 litre per year Rs.10.
If consumption of alcohol is
to be 4000 litre or more per
year Rs.200.
If consumption of alcohol is126-
499litres per year Rs. 25.
For Ayurvedic or Unani
medicines containing self
generated alcohol or
containing alcohol produced
by distillation Rs. 25.
If consumption of alcohol is 500
litre or more per year Rs.200.
For Ayurvedic or Unani
medicines containing self
generated alcohol or containing
alcohol produced by distillation
Rs. 25.

13. -Thelicencecannotbesoldortransferred.
-Wherealicenseesellsortransfershisbusinessto
anotherperson,thepurchaserorthetransfereehasto
obtainafreshlicencebutresidueoftheperiod
coveredbythelicenceitisissuedfreeofcost.
-Alicenseecanenterintoapartnershipafterobtaining
thepriorsanctionofthelicensingauthority.
-Ifapartnershipisdissolved,everypartnerisrequired
tosendareportofdissolutiontothelicensing
authoritywithintendays.

14. -Iflicenseedesiretotransferhisbusinesstonew
premises,hecandosobyinformingthelicensing
authorityatleastfifteendaysinadvance,specifythe
addressofthenewpremises.
-Alicencecanberevokedorsuspendedbythe
licensingauthorityifthelicenseeoranyotherperson
inhisemployment-foundtobebreachofthe
prescribedconditionoranyoftheprovisionofthe
actorrules
Orhasbeenconvictedofanoffenceunder
section161withsection109orwithsection161ofthe
Indianpanelcode1860.

15. -Thelicenceremainvalidforaperiodofoneyearand
shouldberenewedafter.
-Theapplicationforrenewal–submittedatleastone
monthbeforethecommencementoftheyeartowhich
itrelates.
-Thelicensee–requiredtoprovideavisitbookpaged
andstampedbyanyofficerempoweredbytheexcise
commissionerinthisbehalfinwhichvisitingofficer–
recordanyremarkwheninspectingthelicensed
premises.
-Allinvoices,cashmemoranda,permitsandother
documentsrelatingtotheconsignmentsreceivedbythe
licensee–tobepreservedforayearaftertheyearto
whichtheyrelate.

16. Manufacture
-Forthemfg.ofMandTPpreparations,rectifiedspirit
canbeobtainedfromadistilleryoraspiritwarehouseof
thestateoroutsidestate.
-Manufactureofalcoholicpreparationsispermittedin
bondwithoutpaymentofdutyaswelloutsidebondwith
paymentofduty.

17. Modesofmanufacture
-Incaseofmanufactureinbond,alcohol(onwhich
dutyhasnotbeenpaid)istobeusedunderexcise
supervisionoftheofficerincharge.
A.Manufactureinbond
B.Manufactureoutsidethebond

18. A.Manufactureinbond:
-Rectifiedspiritwithoutpreviouspaymentofdutyis
issuedforthispurposeonlyifthemanufacturer
entersintoabondwithsufficientsecuritytowards
theduepaymentofdutyandconditionsoftherules.
-Thereshouldbeonlytoeachofitscompartment.
oneentrancetothebondedmanufactoryandone
doortoeachofitscompartments.
-Allthedoors–securedwithexciseticketlock
duringtheabsenceoftheofficerincharge.
-Bondedlaboratoryshouldmakeprovisionforthe
following.

19. 1.Onespiritstoreunlessthemanufactoryisattachedto
adistilleryoraspiritwarehouse.
2.Atleastonelargeroomformfg.medicinal
preparations&separatearrangementformanufacture
oftoiletpreparations.
3.Roomsforstorageofmedicinalpreparations&
storageforfinishedtoiletpreparations.
4.Aboardonwhichthenameoftheroom&serial
numberontheoutsideofeverysuchroominthe
manufactory.
5.Allpipesfromsinksorwashbasininside
manufactorypremisesdischargingintodrains
formingpartofthegeneraldischargesystemofthe
premises.

20. 6.Accomodationwithnecessaryfurniturefortheofficer
inchargeinthebondedpremises.
7.Thearrangementofgas&electricalconnections
withinthelicensedpremises–suchthattheirsupply
beingcutoffandalltheregulatorsorswitchesbeing
securelylockedattheendoftheday’swork.
8.Everywindowinthebondedlaboratory–provided
withmalleableironrodsofprescribeddimensions&
thewindow-coveredontheinsidewithstrongwire
nettingofmeshnotexceeding25mm.

21. -Noalterationinbondedpremises–madewithoutthe
previouspermissionoftheexcisecommissioner.
-Thepermanentvesselforthestorageofalcohol,
narcoticdrugsreceivedunderbond&allthefinish
preparationsonwhichdutyhasnotbeenpaid–
securedwithexciseticketlocks.
-Thepermanentvesselintendedtoholdthealcohol&
liquidpreparations–gaugedbytheofficerincharge.
-Theyshouldbearadistinctiveserialnumber&their
fullcapacitydistinctly&indeliblymarkedonthem.

22. -Tables–computedtoshowthecontentsofeach
vesselataninch&onetenthofaninchofthedepth
ofeachvessel.
Manufactureofalcoholicpreparations:
Procurementofrectifiedspirit:
-Rectifiedspiritrequiredforthemfg.ofMandT
preparations–obtainedonanindentintheprescribed
form,countersignedbyofficerincharge.

23. -Thedistillerissuesthespiritonreceiptofthe
duplicatecopyoftheindent.
-Spiritissuedindulysealedcontainerwithadviceof
theconsignmenttotheofficerincharge.
-Thereshouldbenowastageinitstransitfrom
distillerytobondedlaboratory.
-Ifthereisalossduetonegligenceorconnivanceof
themanufacturer,manufacturerhastopaytheduty.
ifExcisecommissionerissatisfiedhemaywaivethe
duty.

24. Verificationandstorageofreceivedspirit:
-Theexciseofficerinchargeverifiesthespiritinvolume
andstrength&amountenteredinaregistermaintainedfor
thepurpose.
-Afterverificationspirit-storedinaspiritstore.
Issueofspiritfromspiritstoretomanufacturer:
-Spiritissuefromtimetotimetothemanufacturerfrom
storeaccordingtohisrequirement.
-Manufacture–calculatethequantityofspirit&handover
therequisitiontotheofficerincharge.
-Beforerequisition,manufacturermustkeepreadyall
ingredientsofthepreparations,withwhichthespirittobe
mixed.

25. -Manufacture–mixspiritinthepresenceofofficerin
charge.
-Thevesselintendedforalcoholcharged,alabel
shouldshowingthefollowing:
-Nameandbatchnumberofthepreparation
-Description&quantityofthealcoholadded
-Dateoftheremovalofpreparation&quantityof
preparation.
-Assoonaspreparationismanufactured,it–removed
tothefinishedgoodsstorewhereaccountforina
register.

26. -Oncompletionofamedical&toiletpreparation,the
licenseemustbepermittedtotakefreesamplesorsuch
quantitiesastheofficerinchargeconsidersnecessary
foranalysis&declarationofthestrengthofalcohol&
medicaments.
-Anyquantityleftovertheanalysisshouldbe
immediatelyreturnedtobondedmanufactory&mix
withthemainbulkofthebatchbeforeitismeasured&
store.
-Quantityusedbythelicenseeshouldbeaccounted
separately.

27. -Alltheentriesinthestockregisterrelatingtothe
batchesofthefinishedpreparations-initiatedbythe
officerincharge.
-Hecantakeatwosamplefromeachbatch,each
NMT150mlofwhichonemaybesenttothe
chemicalexaminer.
-Duplicatesample-keptunderexciseticketlock.
-Afterthereportofthechemicalexaminerduplicate
sample-returnedtothefinishedgoodsstore.
-Theduplicatesamplehowevernotreturnedtothe
finishedgoodstoreifthechemicalexaminerdeclares
thestrengthofthepreparationnotuptothestandard

28. , Unless the excise commissioner permits
standardizationof such sub standard preparation; &
also if the preparation –declared to be a spurious
preparationunder the rules.
-All the sample required for the analysis –supply free
of costby the licensee & all expenses in connection
with packing & dispatch of the samplesshould be
borne by him.
-Sample may taken at any time& sent to the chemical
examiner for analysis & check.

29. Storageoffinishedproducts:
-Allfinishedproducts–storedinbulkinjar/bottlesof
capacityNLT2.25liters.
-Everycontainersshouldbearalabeledwith–
-Nameofthepreparation
-Batchnumber
-Alcoholicstrength
-Nameofthemanufacture.
-Inaddition,thelabelofeachbulkcontainerofa
preparationindicatetheactualcontentingallons&date
ofstorage.

30. -Thecontainers–arrangedinasuitableracksastoallow
readyidentificationofeachbatch.
-Arecordofallthedeficienciesinthebulkcontentofthe
finishedpreparations–keptbytheofficerincharge&
reportedtotheexcisecommissionerquarterly.
-Iftheexcisecommissionersatisfiedthatthe
deficienciesreported-duetonaturalorunavoidable
reasonsandthatthealcoholicpreparationshasnotgone
toconsumption,hemayremitthedutypayable.
-Otherwisesuchlossissubjecttolevyofdutyatpenal
ratewhichshouldNMTdoubletheprescribedrates.

31. Issuesofalcoholicpreparationsfromthebonded
laboratory:
-Alcoholicpreparationsfromabondedlaboratory–
takenoutbymanufacturerbymakinganapplicationto
theexciseofficerintheprescribedformafterpaying
dutyonit.
-Theexciseofficeraftercheckingtheentries&realizing
thedutypayable,allowtherequiredquantitiestobe
removedafterissuingapermit.
-Whenreadyforissue,preparations–distributedin
containerNLT50ml.

32. -Preparationsissuedtobondedwarehouseorforexport
ortoinstitutionsentitledtoreceivedutyfree
preparations,issuedwithoutpaymentofduty.
-Insteadofpayingdutyoneveryconsignment,
manufacture–depositanadvancesumtothecreditof
thecollectinggovernment&everytimegoodsissued
&correspondingdutyshallbedebited.
-Licenseeshouldalsodelivertotheofficerincharge,by
5
th
ofeachmonths,areturnoftransactionofbusiness.
-Supervisorystaffforabondedlaboratorydecidedby
theexcisecommissionerinconsultationwithlicensee.

33. -Dutiablegoodscannotbedeliveredfromabonded
manufactoryorabondedwarehousebefore6a.m.
andafter6p.m.&notanyhouronSundaysorother
holidays.
Deficienciesinfinishedstore:
-Arecordofdeficienciesinbulkcontentofany
finishedproductinstore-maintainedbytheofficerin
charge.
-Areportofallsuchdeficienciessubmittedtothe
excisecommissionereveryquarterly.
-Inabsenceofsatisfactoryexplanation,allsuchloss

34. Subjecttolevyofdutyatpenalrateswhichshallnot
bemorethandoubletheprescribedrates.
Disposalofsubstandardpreparations:
-Afinishedmedicinalortoiletpreparationsuspected
todeterioratedinquality-destroyedbythe
manufacturerwiththepermissionofexcise
commissioner.
-Theexcisecommissionermayallowamanufacturer
toreprocessasub–standardpreparation.

35. -Theexcisecommissioner-waivethedutyon
alcoholiccontentofthepreparationsodestroyed,
ifhesatisfiedthatthedeteriorationofhis
preparationoritsimpropermanufacturewasdueto
reasonsbeyondthecontrolofthelicensee.
Disposalofrecoveredalcohol:
-Anaccountofrecoveredalcoholshallbemaintained
byintheprescribedform.
-Recoveredalcoholdeclaredbythelicenseetobeunfit
fortheconsumptionshallbedestroyedbyhiminthe
presenceofofficerincharge.

36. -Norebateofdutyshallbeallowedonrecovered
alcoholsodestroyed.
Wastageinmanufacture:
-Centralgovernment,fromtimetotimefixthe
permissiblepercentageoflossinthemanufacture.
-Manufacturer-liableontopaythedutyontheexcess
losswithpenalty.

37. -Ifthealcoholicstrengthofapreparationfoundto
exceedtheallowablelimit,itsissuefromthe
laboratoryshallbewithheld.
-Excisecommissionermayallowthelicenseetoadjust
thealcoholicstrengthorthemedicamentsorthe
ingredientsofthepreparationsarenotimpairedin
anyway.

38. Remissionofdutyincaseoflossduetoaccident:
-Incaseoanyaccidentallossofalcoholinabonded
manufactoryduetothereasonbeyondthecontrolof
licensee,thedutyonthealcoholsolostshallbe
remittedwiththeapprovalofexcisecommissioner.
-Incaseofphysician’ssampleorbeveragesare
concerned,theactdoesnotpermitanyrebateor
relaxationoftaxabilityonpreparations.

39. B.Manufactureoutsidethebond
-Manufacture&saleinanonbondedlaboratory-
conductedbetweensunrise&sunset&suchdays
andhoursfixedbytheexcisecommissioner.
a.Non-bondedlaboratory:
-Therequirementofnonbondedlaboratoryis
identicalwithbondedlaboratory.
-ASpiritstore,alaboratory,afinishedstore&
othersprovisions–sameasincaseofbonded
laboratory.

40. b.manufacture:
Government–relaxalloranyofprovisionsincaseof
manufacturerwhoseannualconsumptionofalcohol
doesnotexceed100gallons
&alsoincaseofthose
whopreparepreparationsfordispensingtotheir
patient&notforsale.
1.Obtainingthespirit:
-Spirit–obtainedfromthedistilleryorspirit
warehouse.
-Togetspirit–anindentpreparedintriplicate.

41. -Onecopytodistillerorwarehousekeeper,otherto
theofficeinchargeofthedistiller/warehouse&
triplicatecopyretainedbythelicensee.
-Manufacture-paytheduty&enclosethetreasury
chalanalongwithindent.(duplicatecopy)
-Treasuryofficer-sendanadvicetotheexciseofficer
inchargeofthedistillery.
-Iftheexciseofficerinchargesatisfied,heissuethe
spirittogetherwithpermit.
-Spiritstoreinaspiritstore.

42. 2.Manufacture,storage&sale:
-Mfg.Carriedonlyinthelicensedpremises.
-Eachpreparation-registered&bearabatchnumber.
-Allfinishedproducttransfertothefinishedgood
storefromlaboratory.
-Arrangedofthatthecheckingofstockofeverybatch
ofpreparationfromtheregisterfacilitated.
-Quantitiestakenoutfromtimetotime,enteredinthe
stockcardmaintainedforthepurpose.

43. 3.sampling:
-withoutpriornotice,exciseofficertakesamplesof
NLT10%&NMT15%ofthetotalbatch,atleast
onceeverymonth.
-Sampleforwardtothechemicalexaminer.
-Ifthereportofthechemicalexaminerdifferfromthe
declaredbythemanufacturer,manufacturerliableto
penaltyatarateof10timesthedifferenceindutyon
thequantitysomanufacturedbutnotexceedingRs.
2000.
-Frequentlyoccurrenceofsuchoffence–resultintoa
cancellationofthelicense.

44. -Everysample–takeninduplicate&corkofeach
bottlefixedwithofficerspersonalseal.
-Labelofthesample–signedbytheofficertakingthe
sample.
-Manufacturercanaffixhisseal&signthelabels.
-Duplicatesamplepreservedcarefullyunderlockand
key&returnedtothemanufacturewhennomore
require.
4.Returns:
-Manufacturer–maintainuptodate&properaccount
&sendittotheofficeron5
th
ofeachmonth.

45. 5.Employees:
-Manufacturerinformthenameofallemployees
whosedutiesrequireinnonbondedlaboratory.
-Anychangeintheperson–informpromptlytothe
Excisecommissioner.
-Nootherperson–enterintothemanufactory
premiseswithoutthespecialpermissionoftheofficer.
6.Inspection:
-Excisecommissioner&otherexciseofficer–allowed
toinspectnonbondedlaboratory.
-Inspectatleastonceinamonth.

46. Manufacture Of Ayurvedic , Homeopathic And Patent &
Proprietary Preparations
A.Ayurvedicpreparations:
-Asavas&Aristas–principaltypesofAyurvedic
preparationswhichcontainselfgeneratedalcohol.
-Ayurvedicpreparationscontainselfgeneratedalcohol
inwhichalcoholcontainnotexceed2%proofspirit–
deemedtobenon–alcoholic&henceexemptedfrom
thepaymentoftheexciseduty.

47. -Preparationscontainingmorethan2%alcoholbutnot
capableofconsumptionasordinaryalcoholic
beverages–alsoexemptedfromexciseduty.
-Alcoholicpreparationswhichcanbeconsumedasa
alcoholicbeverages–liabletoadutyofRe1perliter.
-Ayurvedicpractitionersofgoodstanding–allowedto
manufacture&dispensesuchpreparationsfreeofduty
providedtheytakelicense&usepreparationsonlyfor
theirpatients.
-Thepractitioner–allowtheexciseofficertotake
samples.

48. -Practitioner–maintaintherecordsofquantities
manufactured&dispensed,togetherwiththename&
addressofthepatients.
-Ayurvedicpreparations–madebydistillationorto
whichalcoholisaddedatanystageofmanufacture–
treatedordinaryalcoholbeverages&henceliabletoa
dutyofRs.30perlitre.
Homeopathicpreparations:
-Allhomeopathicpreparationscontainingaalcohol–
classifiedaspreparationcapableofconsumptionas
ordinaryalcoholicbeverages&subjectedtoduties
prescribedforsuchclassofpreparations.

49. Patent & Proprietary Preparations
-All allopathic preparations –containing a alcohol
classified into two categories.
1. Official preparations–made strictly according to the
formula given in the current editionof B.P , I.P.,
U.S.P., N.F.(U.S.) , any other pharmacopoeia
recognized under the drugs & cosmetic act , 1940 by
the government of India .
2. Non official allopathic preparations-also known as
patent proprietary medicines -prepared according to
allopathic system of medicine & conform strictly to
the formula displayed on the label.

50. -Medicinal&toiletpreparationscapableofbeing
consumedasordinaryalcoholicbeverages–referred
toasrestrictedpreparations&enlistedinthe
schedule.
-E.g.AquaAnisifallsunderthenonpharmaceutical
preparations.Schedulenottreatthepreparationsin
questionasonecapableofbeingconsumedasan
ordinaryalcoholbeverages.
-Allotherstd.preparations&proprietarypreparations
notbeingcapableofbeingconsumedasreferredtoas
unrestrictedpreparations.
-Anyoftherestrictedpreparations,ifmisusedwidely

51. -declaredtoberestrictedpreparationsbythe
centralgovernmenteitherontherequestothestate
governmentoronitsown&ontheadviceofthe
standingcommittee.
-Anynewpatentpreparationscontainingaalcoholput
inmarket,itwillbedeemedtobearestricted
preparations.
-Anymanufacturerwantstomanufactureaproprietary
preparationshouldsubmittwosamplesofthe
preparationstogetherwithit’sformulatothestate
government.
-Stategovernmentdeclarewhetherthesampleistobe
categorizedasarestrictedoranunrestricted
preparations.

52. -Thestandingcommitteeconsistsof–
1.DrugscontrollerofIndia
2.Chiefchemist,centralrevenueslaboratory
3.Onepharmacologistnominatedbythecentral
government.
4.Theadviseronindigenoussystemofmedicine,
ministryofhealth,familyplanning&urban
development.
-Committee–advisethecentralgovernmentonall
mattersconnectedwiththetechnicalaspectsof
administrationoftheActandtherules.

53. Warehousing of alcoholic preparations
-Manufacture/dealerinalcoholicpreparation–
allowedtoestablishwarehouseanywhereinIndiato
storealcoholicpreparationsonwhichdutyhasnot
paid.
-Forestablishingaprivatewarehouselicenserequired
–issuedbyexcisecommissioneronpaymentoffee
Rs.25.
-Licenseerequiredtofurnishabondwithsecurity.

54. Receiptanddealingwithwarehousedbond:
-Goodsbroughtforwarehousing–beproducedtothe
officerinchargewiththetransportpermit
&shouldbeweighed,gauged
inhispresence&assessedtodutypriortoentryin
thewarehouse.
-Thequantity&descriptionofgoods
-Numberofpackages
-Number&dateofthepermit&
-Theamountofthedutyleviable,shouldbenotedin
thewarehouseregister.

55. -Inthewarehouse,thesegoods-keptseparatefrom
othergoodsuntilthereceipthasbeentakenbythe
officerincharge.
-Warehouseowner–separate,packorrepackthe
goods&makenecessaryalterationsthereinforthe
preservations,saleordisposalofsuchgoodswiththe
sanctionoftheofficer.
-Nogoodscanberemovedfromanywarehouse
exceptthepaymentofdutyorforremovalofany
otherwarehouseorforexport&onpresentationofa
writtenapplications.
-Goodsmaybekeptinwarehouseforamaximum
periodof3yearsfromdateofdeposit.

56. -Ifanygoodsstoredinwarehouse–lostordestroyed
byunavoidableaccident,theexcisecommissioner
remittheduty.
-Licenseeresponsibleforthedelivery&safecustody
ofthealcoholicpreparations.
Returns:
-Withinthesevendayslicenseemustsubmitdetailsof
thetransactionmadeinthewarehousedgoods&
otherdetailsprescribedbythestategovernment.

57. Clearanceonpaymentofduty:
-Forremovalofgoodsonpaymentofdutylicense–
maketheapplicationintriplicatetotheofficerin
chargeatleasttwelvehoursbeforeheintendsto
removethegoods.
-Officerthenassessestheamountofdutyleviableon
thegoods,allowsthegoodstobecleared.

58. Exportofalcoholicpreparations
-Alcoholicpreparations–exportedfromIndiaduty
free.
-Theexporter–presenttotheofficerinchargeor
properofficeranapplicationintriplicatestating
whetherthegoods–exportedbyland,seaairorby
postparcel.
-Theofficerinchargesendstheoriginalcopyofthe
applicationtothecustomsofficerortheborder
examinerorthepostmaster.

59. -Theduplicatedeliveredtotheconsignor&the
triplicateretainedastheofficecopy.
A.Exportunderbond:
-Thepersonwhohaveabondedlaboratoryora
bondedwarehouse–exportthepreparationsunder
bond.
Procedure:
-Whengoodsfromabondedwarehouseexported,
shouldbepackedincasesorpackages.
-Packages–labeledininkoroilcolorwiththe
followingparticulars.
-Serialno.
-Owner’sname&specialmark

60. -Totalquantityofdutiablegoodswithalcoholic
contentsinliters.
-Afterverifyingtheparticularsenteredinthe
application,officerincharge–getthefollowing
detailsnotedonthebodyofeachpackage.
-Name&addressoftheconsignee.
-Descriptionofthegoods
-Totalquantityofgoodspacked
-AlcoholiccontentofthegoodsinLiters.
-Grossweightofeachpackage.
-Eachpackagesealbytheofficerinchargeinamanner
thatthepackage–nottamperedwithoutthebreaking
theseal.

61. -Officerinchargeendorsetheapplication,specifythe
periodwithinwhichthegoodsexported&returnthe
duplicatecopyoftheapplicationtotheexporter.
-Ifthegoods–exportedthroughpostoffice,the
exporterpresenttheduplicatecopyofhisapplication,
endorsedbytheexciseofficerinchargetothepost
mastertogetherwithsealedgoods.
-Thepostmaster–endorsetheduplicatecopyofthe
application&returnittotheexporter,whopresentto
theofficerincharge.

62. Export after payment of duty
( export under claim for rebate of duty)
-Theownerofthenonbondedlaboratorywhowishes
toexport–give48hoursnotice(application)to
exciseofficer.
-Exporter–presenttheentireconsignmentstothe
exciseofficer.
-Exciseofficertakethesamplesofgoodsandsends
themforanalysis.(alcoholicstrength)
-Onthebasisofthereportexciseofficer–enterthe
strengthofthealcoholintheduplicatecopyof
application.

63. -Thisduplicatecopyrequiredfortheclaimofrebateto
theexcisecommissioner.
-Thepackagemustbelabeledwithfollowing
particulars:
1.Name/addressoftheconsignee
2.Quantity&descriptionofgoods
3.AlcoholiccontentofthegoodsinL.P.liters.
4.Grossweight
-Exciseofficersealeachpackagewithofficialseal&
maketemperproof.
-Fortherebateofthedutypaid,exportermustclaim,
withinthemonthoftheissueofexportcertificateto
excisecommissioner.

64. Interstate transport
-Alcoholicpreparationsmovedfromonestatetothe
anotherstateafterpaymentofduty.
-Itcanbetransferredunderbondfromabonded
warehouseinonestatetoaanotherstate,without
paymentofduty.
Failuretopayduty:
-Ifthepersonfailtopaythesumoftheduty,the
authorizedofficer–detainsuchportionofgoods.
-Ifthedemandtopaythemoney–notdischarged
within10daysfromthedateofdetention,thegoods
sodetainedmaybesoldbypublicauctioninsucha
mannerthatstheexcisecommissioner–directed.

65. -Thenetproceedofthesalesonthedetainedgoods–
adjustedagainsttheamountdueunderbond&
surplusifany,paidtotheownerofhegoods.