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The Schedule – The Medicinal And Toilet Preparation (Excise Duties) Act, 1955

The Medicinal And Toilet Preparation (Excise Duties) Act,1955




(See Sec. 3)


Medicinal Preparations


1. Allopathic Medicinal Preparations


(i) Medicinal preparations containing alcohol which are not capable of being consumed as ordinary alcoholic beverages –


(a) Patent or proprietary Twenty per cent. admedicines. valorem or rupees ten per litre of pure alcohol content, whichever is higher.


(b) Others. Rupees ten per litre of pure alcohol content.


(ii) Medicinal preparations containing alcohol which are capable of being consumed as ordinary alcoholic beverages –


(a) Medicinal preparations which contain Twenty per cent. ad known active ingredients in therapeutic valorem or rupees quantities. twenty per litre of pure alcohol content, whichever is higher.


(b) Others. Twenty per cent. ad valorem or rupees eighty per litre of pure alcohol content, whichever is higher.


(iii) Medicinal preparations not con- Twenty per cent. taining alcohol but containing narcotic ad valorem. drug or narcotic.


2. Medicinal preparations in Ayurvedic, Unani or other indigenous systems of medicine –


(i) Medicinal preparations containing Nil self-generated alcohol which are not capable of being consumed as ordinary alcoholic beverages.


(ii) Medicinal preparations containing Rupees two and self-generated alcohol which are capable fifty paise per of being consumed as ordinary alcoholic litre of pure beverages. alcohol content.


(iii) All other containing alcohol Rupees eighty per which are prepared by distillation litre of pure or to which alcohol has been added. alcohol content.


(iv) Medicinal preparations not Twenty per cent. ad containing alcohol but containing valorem. narcotic drug or narcotic.


3. Homoeopathic preparations Rupees twenty per containing alcohol. litre of pure alcohol content.




4. Toilet preparations containing One hundred per alcohol or narcotic drug or narcotic. cent. ad valorem or rupees twenty per litre of pure alcohol content whichever is higher.


Explanation I :


“Patent or proprietary medicines” means any medicinal preparation which bears either on itself or on its container or both, a name which is not specified in a monograph in a pharmacopoeia, formulary or other publications notified in this behalf by the Central Government in the official Gazetee, or which is a brand name, that is, a name or a registered trade-mark under the Trade and Merchandise Marks Act, 1958 (43 of 1958), or any other mark such to a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicinal preparation for the purpose of indicating or so as to indicate a connection in the course of trade between the preparation and some person having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity of that person.


Explanation II :


Where any article is chargeable with duty at a rate dependent on the value of the article such value shall be deemed to be the value as determined in accordance with the provisions of Sec. 4 of the Central Excises and Salt Act, 1944 (1 of 1944).


Explanation III :


For the purposes of this schedule, “pure alcohol content”, in relation to a preparation, means the ethyl alcohol content in the preparation expressed as ethyl alcohol of 100 per cent. by volume at 150 Degree C.



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The Medicinal And Toilet Preparation (Excise Duties) Act, 1955


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