(1) Medicated wines under certain circumstances are exempted under Section 94 of the Act by Order XVI, clause (4) of Government Notification No. 470-F., dated 15th January, 1919.
(2) Vend licence fee. - The licence fee for vend is prescribed in Rule 114 of the Board's Rules under Section 90 of the Act.
(3) Druggist's license. - The licence for chemists and druggists to sell spirit, medicated wines, which do not contain more than 42 percent proof spirit is issued in Form 13.
(4) This licence may also be-granted in cases where drugs are allowed to be sold by medical practitioners and others.
(5) If it is found at any time that such preparation are being sold by chemists or druggists as wine or spirit rather than as a tonic or medicine, it will be open to the Collector to withdraw the chemist's licence in respect of such article.
(6) The following preparations though technically medicated wines, cannot be used as intoxicants and they may therefore, be sold without an Excise licence
(1) Vinum De Colchici.
(2) Do. De Ipecac.
(3) Do. Antimonialis.
(4) Do. Ferri.
(5) Do. Ipecac.
(6) Do. Pancreatine.
(7) Do. Kaufmann's Sulphur Bitters.
(Indian Medicinal Liquor)
167A.
(1) Definition -"Indian medicinal liquor" is defined in Rule 1 (aa) of the Rules made by the Board.
(2) Rules - Rule 93-A (Volume-II) governs the manufacture and sale.
(3) License -The license for manufacture will be issued in Form No. 13A and that for sale in Form No. 13.
(4) Fee - The license for manufacture will be issued free. A fee of Rs. 50 per annum is payable in advance for the license for sale.
(5) Dufy - The rate of duty is the same as for other sorts of spirit.
(6) Account - The account of manufacture, realisation of duty and removal from the place of manufacture shall be kept in Form No. 82A.
Rectified Spirit
Section 167 • Instructions issued by the Board of Revenue under Bihar and Orissa Excise Act, 1915
167. Exemption from certain Sections.
instructions-issued-by-the-board-of-revenue-under-bihar-and-orissa-excise-act-1915-sec-167.json
•
Section 167
{
"act_title": "Instructions issued by the Board of Revenue under Bihar and Orissa Excise Act, 1915",
"act_slug": "instructions-issued-by-the-board-of-revenue-under-bihar-and-orissa-excise-act-1915",
"section_label": "Section",
"section": {
"number": "167",
"title": "167. Exemption from certain Sections.",
"chapter": null,
"content": "(1) Medicated wines under certain circumstances are exempted under Section 94 of the Act by Order XVI, clause (4) of Government Notification No. 470-F., dated 15th January, 1919.\n(2) Vend licence fee. - The licence fee for vend is prescribed in Rule 114 of the Board's Rules under Section 90 of the Act.\n(3) Druggist's license. - The licence for chemists and druggists to sell spirit, medicated wines, which do not contain more than 42 percent proof spirit is issued in Form 13.\n(4) This licence may also be-granted in cases where drugs are allowed to be sold by medical practitioners and others.\n(5) If it is found at any time that such preparation are being sold by chemists or druggists as wine or spirit rather than as a tonic or medicine, it will be open to the Collector to withdraw the chemist's licence in respect of such article.\n(6) The following preparations though technically medicated wines, cannot be used as intoxicants and they may therefore, be sold without an Excise licence\n(1) Vinum De Colchici.\n(2) Do. De Ipecac.\n(3) Do. Antimonialis.\n(4) Do. Ferri.\n(5) Do. Ipecac.\n(6) Do. Pancreatine.\n(7) Do. Kaufmann's Sulphur Bitters.\n(Indian Medicinal Liquor)\n167A.\n(1) Definition -\"Indian medicinal liquor\" is defined in Rule 1 (aa) of the Rules made by the Board.\n(2) Rules - Rule 93-A (Volume-II) governs the manufacture and sale.\n(3) License -The license for manufacture will be issued in Form No. 13A and that for sale in Form No. 13.\n(4) Fee - The license for manufacture will be issued free. A fee of Rs. 50 per annum is payable in advance for the license for sale.\n(5) Dufy - The rate of duty is the same as for other sorts of spirit.\n(6) Account - The account of manufacture, realisation of duty and removal from the place of manufacture shall be kept in Form No. 82A.\nRectified Spirit",
"footnote": "",
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"sort_order": 147
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}