Ayurvedic preparations are of two types: 1. Self-generated alcohol containing preparations like Asavas and Aristas 2. Prepared by distillation or addition of alcohol.
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.
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