Excise cess classification for medicinal and toilet preparations imposes differential ad valorem rates and special levies based on composition. 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.
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Provisions expressly mentioned in the judgment/order text.
Excise cess classification for medicinal and toilet preparations imposes differential ad valorem rates and special levies based on composition.
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.
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