Ayurvedic Preparations and Homoepathic Preparations

Ayurvedic Preparations and Homoepathic Preparations

Ayurvedic preparations are of two types:

1. Self-generated alcohol containing preparations like Asavas and Aristas

2. Prepared by distillation or addition of alcohol.

Self-generating preparation containing alcohol were earlier exempted from excise duty. However, now all such preparations are chargeable with 4% ad valorem excise duty. Those preparations with more than 2% self-generated alcohol and being capable of consumed as a beverage are charged duty of 4% ad valorem.

Ayurvedic practitioners are exempted for licence from excise authorities if the samples are being used for their own patients. However, the excise officer should be allowed to take the sample, if required.

For Homoepathic preparations capable of consumption as ordinary alcoholic beverages, the excise duty of 4% ad valorem is required to be paid.