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Medicinal and Toilet Preparations Act Flashcards
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Medicinal and Toilet Preparations Act Flashcards
Medicinal and Toilet Preparations Act Flashcards
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Question
What is the primary purpose of the Medicinal and Toilet Preparations Act?
Answer
To provide for the collection of excise duties on medicinal and toilet preparations containing alcohol, Indian hemp, and narcotic drugs, and regulate their manufacture and distribution.
Question
Since when has the Medicinal and Toilet Preparations Act been enforced across India?
Answer
Since 1st April 1957.
Question
How did the Act help address issues related to alcohol in medicinal and toilet preparations?
Answer
It helped regulate problems arising from the use of alcohol, and limited large-scale inter-state smuggling by establishing uniform excise duty rates across all states.
Question
What are the two main objectives of the Medicinal and Toilet Preparations Act?
Answer
1) To provide for the collection of excise tax and duties on medicinal and toilet preparations containing alcohol, narcotic drugs, or narcotics. 2) To ensure uniformity in the rules and excise duty rates applied nationwide.
Question
Define 'Alcohol' as per the Act.
Answer
Alcohol is defined as ethyl alcohol of any concentration and purity with the chemical composition C2H5OH.
Question
Who qualifies as an 'Excise Officer' under the Act?
Answer
An Excise Officer is an officer of the Excise Department of any State or any person empowered by the government to exercise excise powers under the Act.
Question
What constitutes a 'Toilet Preparation' under the Act?
Answer
A preparation meant to be used in the toilet or for perfuming apparel, or any substance intended to cleanse, improve, or alter complexion, hair, skin, or teeth, including deodorants and perfumes.
Question
Differentiate between a 'Bonded Manufactory' and a 'Non-Bonded Manufactory'.
Answer
A Bonded Manufactory is a licensed site for manufacturing and storing medicinal and toilet preparations containing alcohol or narcotics on which duty has not been paid. A Non-Bonded Manufactory is similarly licensed but for manufacture and storage where duty has already been paid.
Question
What is 'Rectified Spirit' as defined in the Act?
Answer
Rectified Spirit is plain undenatured alcohol of strength not less than 50º over proof, including absolute alcohol.
Question
Who is eligible to manufacture alcoholic and narcotic preparations under the Act?
Answer
Only authorized licensees holding a license for manufacturing drugs under the Drugs and Cosmetics Act and Rules are eligible.
Question
Who are the Licensing Authorities responsible for issuing licenses under this Act?
Answer
1) The Excise Commissioner for bonded manufactories or warehouses. 2) An officer authorized by the State Government.
Question
What information must an applicant provide when applying for or renewing a license?
Answer
A list of preparations intended or previously manufactured, percentage or amount of alcohol or narcotic substances by weight, and the Pharmacopoeia under which these preparations are or were planned to be made.
Question
What factors can the Licensing Authority inquire about before granting a license?
Answer
Qualifications and experience of manufacturing personnel, equipment of bonded/non-bonded laboratory, financial status of the applicant, and suitability of the building for the manufacturing unit.
Question
What are some key features required for a bonded manufactory (bonded laboratory)?
Answer
Only one entrance and one door per compartment protected by excise ticket locks, separate rooms for manufacturing medicinal and toilet preparations, a plain spirit store if not near a distillery, separate storage rooms, a furnished room to accommodate the officer-in-charge, windows with flexible iron rods, and lockable gas/electric connections.