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Section 67: Levy of duty on Ayurvedic preparations made by distillation or to which alcohol is added at any stage of manufacture

M and TP Excise Duties Rules 1956Union territory Rules of Delhi · 1955

For purpose of duty Ayurvedic preparations, made by distillation or to which alcohol is added at any stage of manufacture, shall be treated as alcoholic preparations capable of being used as ordinary alcoholic beverages.

Comment Applicability.- The presumption under the rule, however, will apply only when the preparation in question is an Ayurvedic preparation, and unless this is established, the presumption under rule 67 or for the matter of that, the application of the higher duty under the item 1 of the Schedule of the Act, cannot be made.

67-A. [ * * * * * * * ] Standing Committee

Where this provision sits

ActM and TP Excise Duties Rules 1956
Section67
Marginal noteLevy of duty on Ayurvedic preparations made by distillation or to which alcohol is added at any stage of manufacture
JurisdictionUnion territory of Delhi
StatusIn force as published by the source

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