Section Text
The Sixth Schedule
[See section 39(c)]
In the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955), for the headings and the items and entries relating thereto, occurring before the Explanations, the following shall be substituted, namely :-
| "Item No. | Description of dutiable goods | Rates of duty |
| Medicinal preparations | ||
| 1. | Allopathic Medicinal preparations :- | |
| (i) Medicinal preparations containing alcohol which are not capable of being consumed as ordinary alcoholic beverages | ||
| (a) Patent or proprietary medicines. | Twenty per cent. ad valorem or rupees three and seventy-five paise per litre of the strength of London proof spirit, whichever is higher. | |
| (b) Others | Rupees three and seventy-five paise per litre of the strength of London proof spirit. | |
| (ii) Medicinal preparations containing alcohol which are capable of being consumed as ordinary alcoholic beverages - | ||
| (a) Medicinal preparations which contain known active ingredients in therapeutic quantities. | Twenty per cent. ad valorem or rupees seven and fifty paise per litre of the strength of London proof spirit, whichever is higher. | |
| (b) Others | Rupees thirty per litre of the strength of London proof spirit. | |
| (iii) Medical preparations not containing alcohol but. containing narcotic drug or narcotic. | Twenty per cent. ad valorem | |
| 2. | Medical preparations in Ayurvedic, Unani or other indigenous systems of medicine - | |
| (i) Medical preparations containing self-generated alcohol which are not capable of being consumed as ordinary alcoholic beverages. | Nil. | |
| (ii) Medicinal preparations containing self-generated alcohol which are capable of being consumed as ordinary alcoholic beverages. | Rupees one per litre of the strength of London proof spirit. | |
| (iii) All others containing alcohol which are prepared by distillation or to which alcohol has been added. | Rupees thirty per litre of the strength of London proof spirit. | |
| (iv) Medicinal preparations not containing alcohol but containing narcotic drug or narcotic. | Twenty per cent. ad valorem. | |
| 3. | Homoeopathic preparations containing alcohol. | Rupees seven and fifty paise per litre of the strength of London proof spirit. |
| Toilet preparations | ||
| 4. | Toilet preparations containing alcohol or narcotic drug or narcotic. | Sixty per cent. ad valorem or rupees seven and fifty paise per litre of the strength of London proof spirit, whichever is higher.". |