Medicinal & toilet preparation act as per pci

pharmacy

1. Medicinal & Toilet Preparation (Excise Duties) Act, 1955 And Rules There Under 1976 . Prepared By: Ms. C h evale S. L. Assistant professor, VDF sc hool of pharmacy , Latur, Maharashtra (India).

2. Introduction : Alcohol may be used for manufacture of medicines & toilet preparations. For this purpose alcohol obtained at lower rate than required for drinking ordinary alcoholic beverages. That’s why may be misused for drinking purpose. Therefore it is necessary to control issue & transport of alcohol. Previously each state had its own rules but in present Act prescribes uniform rules for whole country regarding duty leviable on such preparation. 2

3. Object: It provides for levy & collection of duties of excise on medicinal & toilet preparations containing alcohol, opium, Indian hemp, or other narcotic drugs & narcotics. ( An excise or excise taxis an inland tax) 3

4. Definition under the Act: Alcohol: Alcohol means ethyl alcohol of any strength and purity having chemical composition C 2 H 5 OH. Dutiable goods: It includes the medicinal and toilet preparations specified in the schedule as being subject to the duties of excise levied under this Act. Medicinal Preparation: It includes the drugs used as a remedy or prescription prepared for internal or external use of human being or animals and all substances intended to be used for or in treatment, mitigation or prevention of disease in human being or animals. 4

5. Toilet Preparation: The preparation intended to be used in the toilet of human body or in perfuming apparel of any description, or any substances intended to cleanse, improve or alter the complexion, skin, hair or teeth, and includes deodorants and perfumes. 5

6. Manufacture: Includes any process incidental or ancillary to the completion of the manufacture of any dutiable goods. Narcotic drug or narcotic: A substance ot her than alcohol which when swallowed or inhaled by or injected into, human being induce drowsiness, sleep, stupefaction or insensibility in the human being. Opium means : Capsule of poppy, whether in t heir original form or cut, crushed or powdered & whether or not juice has been extracted their from. T he spontaneously coagulated juice of such capsule which has not been submitted to any manipulations other than those necessary for packing & transport; and Any mixture wit h or without neutral materials, of any of the above forms of opium. 6

7. Definition under the Rules: Bonded Manufactory: It means the premises or any part of the premises approved and licensed for the manufacture and storage of medicinal and toilet preparations containing alcohol, opium, Indian hemp, and other narcotic drugs or narcotics on which duty has not been paid. Non-Bonded Manufactory: It means the premises or any part of the premises approved and licensed for the manufacture and storage of medicinal and toilet preparations containing alcohol opium, Indian hemp, and other narcotic drugs or narcotics on which duty has been paid. 7

8. Spirit Store: It is the part of the bonded or non-bonded manufactory used for the storage of alcohol, opium, Indian hemp, and other narcotic drugs or narcotics purchased free of duty or at prescribed rates of duty specified in the Schedule to the Act. Denatured Spirit or Denatured alcohol : It means alcohol of any strength which has been rendered unfit for human consumption by the addition of substances approved by the central Govt. or by the State Govt. with the approval of the Central Govt. 8

9. Restricted preparation: T hese are medicinal preparations which are considered as capable of being misused as ordinary alcoholic beverages. Unrestricted preparation: T hese are medicinal preparations which are considered to be not capable of being misused as ordinary alcoholic beverages. Substandard preparation: It includes: A pharmacopoeial preparation in which the amount of any of the various ingredient is below the minimum i.e. requirement. A proprietary medicine, not conforming to t he formula displayed on the label. 9

10. Manufacture: Source of rectified spirit : Distillery or ware house of the state. Loss of rectified spirit : wastage in transit duty payable by excise commissioner . Permission of state government is necessary to claim t he concessions. There are two modes of manufacture of medicinal and toilet preparation containing alcohol, Manufacture in bond ; and Manufacture outside bond In first case, alcohol on which duty has not been paid shall be used under the excise supervision and in the case of manufacture outside bond, only the alcohol on which duty has already been paid shall be used. 10

11. 11 Licensing procedure:

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25. 25 Entry Search & Seizure: Officers authorized by E.C. free access to premises, equipment, stocks, acc. Of manufactures of dutiable goods. Excise officer of state stop & detain any person carrying dutiable goods without permit & necessary document. he has power as like sub-inspector to stop seize any container, vessel & also rooms of manufactory 0r storage for dutiable goods wit respect to criminal procedure code.

26. 26 Offences & Penalties: For contravention of provisions of the Act or evasion of excise duties or failure to supply required information, the punishment is imprisonment for six months with or without fine. • The court may order seizure of dutiable goods and handing it over to the Government. • The owner of the land should inform the magistrate, excise officer or police or land revenue officer of any illegal manufacturing taking place in his/her place, otherwise, he/she is liable for imprisonment upto six months with or without fine. • Any officer without reasonable ground detaining the goods with an intention of harassment or torture may be fined upto rupees two thousand.

27. 27 Any officer who refuses to perform duties unless he has obtained permission to withdraw shall be punishable with three months imprisonment with or without fine. • The Central Government may order that from a specified date no person shall engage in production of dutiable goods or part there of. • Any officer authorized by the Excise Commissioner shall have free access at all reasonable times to any licensed premises for thorough inspection. • If obstructed to discharge of duties of the officer, there is provision for penalty of rupees five hundred. • Any authorized excise officer may arrest any person whom he/she has reason to believe that the person has violated provisions of the Act and is liable to be punished under this Act.