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    <description>Excise cess under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 is allocated by product category and composition: allopathic preparations are classed by alcohol content and narcotic inclusion with specified ad valorem rates; indigenous systems distinguish self generated alcohol, distilled or alcohol added products, and narcotic containing items with differing ad valorem treatment and occasional nil rates; homoeopathic alcohol containing preparations incur an ad valorem charge plus a per litre pure alcohol levy; toilet preparations containing alcohol or narcotics are subject to higher ad valorem cess as set in the schedule.</description>
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      <description>Excise cess under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 is allocated by product category and composition: allopathic preparations are classed by alcohol content and narcotic inclusion with specified ad valorem rates; indigenous systems distinguish self generated alcohol, distilled or alcohol added products, and narcotic containing items with differing ad valorem treatment and occasional nil rates; homoeopathic alcohol containing preparations incur an ad valorem charge plus a per litre pure alcohol levy; toilet preparations containing alcohol or narcotics are subject to higher ad valorem cess as set in the schedule.</description>
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