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Sixth Schedule

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..... ee section 3) Item No. Description of dutiable goods Rate of duty (1) (2) (3) Medicinal preparations 1. Allopathic Medicinal Preparations:     (i) Medicinal preparations containing alcohol which are not capable of being consumed as ordinary alcoholic beverages-     (a) Patent or proprietary medicines Twenty per cent. ad valorem.   (b) Others Twenty pe .....

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..... d alcohol which are capable of being consumed as ordinary alcoholic beverages Four per cent. ad valorem.   (iii) All other containing alcohol which are prepared by distillation or to which alcohol has been added Six per cent. ad valorem.   (iv) Medicinal preparations not containing alcohol but containing narcotic drug or narcotic Twenty per cent. ad valorem. 3. Homoeopathic pr .....

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..... ating or so as to indicate a connection in the course of trade between the preparation and some person having the right either as proprietor or otherwise to use the name or mark With or without any indication of the identity of that person. Explanation II.- Where any article is chargeable to duty at a rate dependent on the value of the article, such value shall be deemed to be the value as determ .....

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..... price declared on such goods less such amount of abatement, if any, from such retail price as the Central Government may allow by notification in the Official Gazette. (3) The Central Government may, for the purpose of allowing any abatement under clause (2), take into account the duty of excise, sales tax and other taxes, if any, payable on such goods. (4) Where on the package of any dutiable g .....

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