Excise duty on medicinal and toilet preparations updated: opium redefined and a revised duty schedule for alcohol and narcotic products.

The amendment expands the statutory definition of opium to include alkaloids and derivatives and substitutes a comprehensive Schedule establishing excise duties for medicinal and toilet preparations. The Schedule differentiates Allopathic, Ayurvedic/Unani/indigenous, Homoeopathic and toilet preparations by alcohol content, capability to be consumed as ordinary alcoholic beverages, and presence of opium, Indian hemp or other narcotic drugs; duties are set as ad valorem rates or specific rates per litre of London proof spirit. Explanations define "patent or proprietary medicines," valuation methodology, the meaning of London proof spirit, and proportional adjustment of duties by actual strength.

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