Professional Documents
Culture Documents
INTRODUCTION
Alcohol has always been a fascinating friend of the
mankind.
Drinking alcohol for pleasures sake is an abuse.
Use of alcohol for preparation of medicines is necessity.
Alcohol used either for drinking or manufacture of
perfumes is subjected to higher duties than that of used
in medicine preparation.
Affordability of alcohol is to be controlled.
This is the reason to take this Act in existence.
Cont..
The Excise Duties Act came in force in 1955.
For excise duty to be an effective alcohol control
measure, duty increases need to increase annually in
relation to inflation and income.
It has found that increasing the level of a minimum
price per unit leads to steep reductions in alcohol
consumption and related harms.
What is an Excise?
Definition
An Act to provide for the levy and
collection of duties of excise on
medicinal and toilet preparations
containing alcohol, opium, Indian
hemp or other narcotic drug or
Important
Definitions:
narcotic
substances.
Narcotic: It means coca leaf and its derivatives or opium and its
derivative or Indian hemp and any other substance capable of
causing or producing in human being dependence, tolerance and
withdrawal syndromes and which the Central Government may, by
notification in the official Gazette, declare to be a narcotic drug or
narcotic;.
Excise Commissioner
He /She is the Head of the Excise Commission
of a State and includes a Prohibition
Commissioner or an officer designated in any
State for the purpose.
Finished Store: It is portion of non-bonded
or bonded laboratory which is set apart for the
storage of finished preparations.
This Act covers manufacturing in bond,
manufacturing outside bond, manufacturing of
homoepathic,
unani
and
ayurvedic
preparations containing alcohol, issue of
preparations from bonded laboratory, and
their
interstate
movements
and
responsibilities of the officers.
A licensee/under DCA
can only approach to the Excise Commissioner for issue of
alcohol, if the formulations containing alcohol are being
manufactured.
The licence on payment of specified fee can be obtained subject
to fulfillment of conditions for manufacture in bond and outside
bond of medicinal and toilet preparation, ayurvedic, homoepathic
and unani medicines, as well as, for bonded warehouse.
Manufacture In-Bond
Licence
The following fees must accompany each application for
licence
Where , consumption of alcohol < 4000 L.P. litre/annum
Rs.100
Where, consumption is likely to be 4000 L.P. litre/annum
Rs.200
Manufacture for sale of Ayurvedic or Unani medicines
containing self generated alcohol Rs.25
Design and construction of bonded lab
Manufacture of preparations in bonded lab
Manufacture In-Bond
The licence is issued from office of
the Excise Commissioner of the State
for alcohol. Application should be
made two months in advance prior to
date of manufacturing along with
requisite fee as indicated.
Manufacture In-Bond
Licence
The following fees must accompany each application for
licence
Where , consumption of alcohol < 4000 L.P. litre/annum
Rs.100
Where, consumption is likely to be 4000 L.P. litre/annum
Rs.200
Manufacture for sale of Ayurvedic or Unani medicines
containing self generated alcohol Rs.25
Design and construction of bonded lab
Manufacture of preparations in bonded lab
1. Obtaining the raw spirit:. The spirit should be obtained from the spirit
warehouse approved by the Excise Commissioner.
. The indent should be sent in duplicate in
prescribed form counter-signed by the officer in
charge of the laboratory.
. Alcohol is issued in duly sealed containers and
under intimation to the Excise Officer concerned.
. No wastage during transshipment is permissible
and for any loss due to negligence of the
manufacturer, excise duty has to be paid.
4. STORAGE OF FINISHED
PREPARATIONS
Bulk storage of preparations is done in jars or bottle of
not less than 2.25 litres in volume.
The container is labeled with batch number, content,
strength of alcohol, etc. This preparation should be
distributed in containers of not less than 50 ml capacity.
However, in special cases, Excise Commissioner may
authorize use of small containers.
The containers with all necessary particulars are
arranged in racks in the Bonded Laboratory.
Any deficiency detected should be brought to the notice
of excise officer who shall keep record and report to
Excise Commissioner.
The Excise Commissioner mayor may not ask
manufacturer to pay duty for such deficiencies,
depending upon the merit of the case.
Exemptions:
The
preparations
supplied to Government hospitals,
dispensaries and charitable hospitals,
and
institutions
which
supply
medicines to poor as certified by the
district medical officer are exempted
from payment of excise duties.