{172} GN., H.D., No. FLR. 1068/C-12736HI dated 25th April 1968 (M.G Pt VB, p. 437)
Amended by the GN. H.D., No. FLR. 1068/C-127 dated 8th January 1969 (M.G., Pt. IV-B, p. 64)
Schedule
| (1) Preparations |
(2) Provisions of the Act |
(3) Extent of exemption |
|---|---|---|
| 1. Any preparation containing not more than 4/7th of one per cent of alcohol by volume (equivalent to one per cent of proof spirit), being a preparation which may be used for human consumption as a beverage. | Sections 12(a), 12(c), 12(d), 13(a), 13(b), 23(a) and 105 | whole |
| 2. Any preparation other than toddy containing more than 4/7th of one per cent of alcohol by volume (equivalent to one per cent of proof spirit) but containing not more than five per cent of alcohol by volume (equivalent to 8.75 per cent of proof spirit), being a preparation which may be used for human consumptions as a beverage. |
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