1996 (6) TMI 350

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....dicinal and Toilet Preparations (Excise Duties) Rules 1956 (in short 'the Central Rules'). 2. Section 2 of the Central Act is the definition clause. Clause(a) of this Section defines the "alcohol" to mean ethyl alcohol of any strength and purity having chemical composition C2H5OH. Clause(c) thereof defines "dutiable goods" to mean the medicinal and toilet preparations specified in the schedule as being subject to the duties of excise levied under the said Act. Clause(k) of the Section defines "toilet preparations" to mean any preparation which is intended for use in the toilet of the human body or in perfuming apparel of any description, or any substance intended to cleanse, improve or alter the complexion, skin, hair or teeth, a....

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.... Section 6 of the Medicinal and Toilet Preparations (Excise Duties) Act 1955 (16 of 1955) the Central Government hereby provides that no person shall engage in the production or manufacture of any dutiable goods except under a licence granted under the provisions of the Medicinal and Toilet Preparations (Excise Duties) Rules 1956. 2. This notification shall come into force with immediate effect in all the States except in the State of Bombay where it shall come into force on the 1st day of June 1957." 6. Rule 2(IV) of the Rules defines "denatured spirit" or "denatured alcohol" to mean alcohol of any strength which has been rendered unfit for human consumption by the addition of substances approved by the Central Government or by....

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....by referring an endorsement dated 28.2.1991 issued on behalf of the Excise Commissioner, wherein M/s Rainbow Cosmetics Private Limited, petitioner in the connected Writ Petition No. 22357/94, has sought to invoke the equality clause by alleging that under the said endorsement the said similarly situated manufacturer had been informed that it was not required to obtain any licence under the Central Act, but the petitioner is being sought to be arbitrarily discriminated in this regard. In reply to the said plea, in the statement of objections it has been specifically stated that the said communication was issued under some misconception regarding legal provisions, but subsequently on realization of the mistake, the same has been withdrawn by ....