https://www.taxtmi.com/caselaws?id=41024 The Medicinal and Toilet Preparations (Excise Duties) Act and Rules permit manufacture of restricted medicinal preparations only under licence and subject to prescribed conditions, but they do not authorise a product-wise 10% ceiling on any single restricted preparation under an L-1 licence. Rule 84(2) allows the licensing authority to assess and, where necessary, reduce or refix the quantity of alcohol required by a manufacturer, while Rules 86 and 142 operate only within prescribed conditions and supplemental instructions. Rule 91(ix) requires disclosure of proposed preparations, but not a quantitative cap on one product. The 10% restriction, imposed to support the prohibition programme and prevent misuse, was therefore invalid for want of statutory authority. en-us Wed, 04 Mar 1981 00:00:00 +0530 Thu, 20 May 2010 11:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41024 The Medicinal and Toilet Preparations (Excise Duties) Act and Rules permit manufacture of restricted medicinal preparations only under licence and subject to prescribed conditions, but they do not authorise a product-wise 10% ceiling on any single restricted preparation under an L-1 licence. Rule 84(2) allows the licensing authority to assess and, where necessary, reduce or refix the quantity of alcohol required by a manufacturer, while Rules 86 and 142 operate only within prescribed conditions and supplemental instructions. Rule 91(ix) requires disclosure of proposed preparations, but not a quantitative cap on one product. The 10% restriction, imposed to support the prohibition programme and prevent misuse, was therefore invalid for want of statutory authority. Case-Laws Central Excise Wed, 04 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41024