Cess on Medicinal Preparation - Central Excise - Cess

Medicinal preparations Leviable under the Medicinal and Toilet Preparations (ExciseDuties) Act, 1955 (16of1955). 1 . Allopathic Medicinal Preparations: (i) Medicinal preparations containing alcohol which are not capable of being consumed as ordinary alcoholic beverages- (a) Patent or proprietary 20% ad valorem 20% ad valorem Vide Notification No. 2/2003-M TP, dated 1.3.2003 effective from 1.3.2003 (b) Others 20% ad valorem 20% ad valorem -do- (ii) Medicinal preparations containing alcohol which are capable of being consumed as ordinary alcoholic beverages - (a) Medicinal preparations which contain known active irgredient in therapeutic quantities. 20% ad valorem 20% ad valorem -do (b) Others 20% ad valorem 20% ad valorem -do (iii) Medicinal preparations not containing alcohol but containing narcotic drug or narcotic 20% ad valorem 20% ad valorem -do 2 . Medicinal preparations in Ayurvedic, Unani or other indigenous systems of medicine - (i) Medicinal preparations containing self-generated alcohol which are not capable of being consumed as ordinary alcoholic beverages 4% ad valroem Nil (ii) Medicinal preparations containing self-generated alcohol which are not capable of being consumed as ordinary alcoholic beverages 4% ad valroem (iii) All other containing alcohol which are prepared by distillation or to which alcohol has been added 6% ad valroem (iv) Medicinal preparations not containing alcohol but containing narcotic drug or narcotic 20% ad valorem 20% ad valorem -do 3. Homoeopathic preparations preparations containing alcohol 4% ad valorem Rs. twenty per litre of pure alcohol content Toilet preparations 4. Toilet preparations containing alcohol or narcotic drug or narcotic 50% ad valorem 20% ad valorem -do