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MEDICINAL & TOILET, PREPARATION ACT 1955

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Introduction, , * Alcohol is used in the manufacturing of, medicines and toilet preparations., , * It can be also used as a euphoric drink., , ® |t is essential to control the issue and, transport of alcohol., , " This act was passed to make uniformity in, excise duty in different state because before

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OBJECTIVE ”, , ** To provide the collection of level and duties of excise on, medical and toilet preparation containing alcohol narcotic, drugs., , ** To provide uniformity in the rules and rate of excise duties, leviable on such preparation throughout the country

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Medicinal and Toilet Preparations (Excise Duties), Act, 1955 and Rules, 1956, , » Alcohol may be used in the manufacture of medicine and toilet preparation., The alcohol required for this purpose can be obtained at lower rate of duty, than required for drinking as well as ordinary alcoholic beverages., , » The alcohol obtained at lower rate of duty may be misused for drinking, purpose. Therefore it is necessary to control the issue and transport of, alcohol by forming Medicinal and Toilet Preparations (Excise Duties) Act,, 1955 (passed) and Rules passed in 1956.

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>Medicinal and Toilet Preparations (Excise Duties) Act, came into force in 1% April 1957., , »Rules and regulation was extended all over India except, Jammu and Kashmir.