Maharashtra Excise Manual
Page 1056 of 1109

SCHEDULE

SCHEDULE

Intoxicants — Provisions of Act

Intoxicants Provisions of Act

1. Duty-paid essences, other than those used in the manufacture of potable liquors.

  1. Section 12(c)
  2. Section 12 (d), in so far as relates to buying of such essences;
  3. Section 13 (b), in so far as it relates to use of such essences for culinary, aerated water and flavouring purposes.

2. Duty-paid spirituous toilet preparations which are fit for use as inoxicating liquor.

  1. Section 12 (c)
  2. Section 12 (d), in so far as it relates to buying or such preparations.
  3. Section 13 (b), in so far as it relates to use of such preparations for purposes of toilet.

3. Duty-paid medicinal preparations containing alcohol which are fit for use as intoxicating liquor.

  1. Section 12(c), in so for as it relates to import export, transport and possession of such preparations by a person in such quantity as has been at one time dispensed or sold to him in accordance with the prescription of a registered medical practitioner;
  2. Section 12 (d), in so far as relates to buying of such preparations by person in such quantity as has been at one time dispensed or sold to him in accordance with the prescription of a registered medical practitioner;
  3. Section 13 (b), in so far as it relates to consumption or use of such preparations by a person in such quantity as has been at one time dispensed or sold to him in accordance with the prescription of a registered medical practitioner

4. Methyl Alcohol, also called Methanol or Carbinol of Methyl Hydrate having chemical formula CH3 OH.

Sections 12 to 24.

5. Higher Alcohols, namely Amyl Alcohol, Butyl Alcohol, Capryl Alcohol, Iso, Propyl Alcohol and Fusai Oil.

Sections 12 to 24.

Explanation.—For the purpose of this order an intoxicant is duty-paid when

  1. the duty leviable under the Indian Tariff Act, 1934, or the Sea Customs Act, 1978, or
  2. the excise or countervailing duty under the Bombay Prohibition Act, 1949, or the Bombay Abkari Act, 1878, has been paid thereon.