 the medicinal and toilet prepara- tions (iixcise duties) amendment bill, 1961(to be introduced in lox sabra) -  the medicinal and toilet preparations (excise duties) amendment bill, i¢i (to be introduced in loit sabra) a billto amend the medicinal and toilet preparationa (ezeiote duties) act 1955 be it enacted by parliament in the twelfth year of the republic of india as follows:-1 (1) this act may be called the medicinal and toilet prepara- short title tions (excise duties) amendment act, 1961 :!:nt (2) it shall come into force on such date as the central government may, by notification in the official gazette, appoint 2 in section 19 of the medicinal and toilet preparations (excise amendment dutie/i) act, 1955 (hereinafter referred to as the principal act), for of section 19 bub-section (4), the follo'wing suboteetion shan be substituted, namely:-"(4) every rule made under this section shall be laid as soon as may be after it is made before each hour of parliament while it is in session for a total period of thirty d,aya which ma, b comprised in one session r1r in two iuol!essive lifision&, 'add if before the expiry of the session in whic!h it fa 'it) laid or the session immediately following both hou&h 'agree in ·ma1dn« iny modification in the rule or both houses agree that the,rule-laould not be made, the rule shall th~reafter have eftect only in such -modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without fejudice to the validity of anythinlpreviouily 'dom adder that nue"  amendment 3 in the principal act, for the schedule, the following schedule of schedule shall be substituted, namely:- "the schedule (see section 3)| description                                      | of                         | dutiable goods    ||--------------------------------------------------|----------------------------|-------------------|| rate                                             |                            |                   || of                                               | duty                       |                   || s                                                |                            |                   || item                                             |                            |                   || no                                              |                            |                   || rupees three                                     | and                        |                   || eighty                                           |                            |                   || five                                             |                            |                   || naye                                             |                            |                   || paise                                            |                            |                   || per litre                                        | of                         |                   || i                                               |                            |                   || medicinal preparations, contain                  | in,                        | alcohol,          || which are                                        |                            |                   || prepared                                         |                            |                   || by distillation or to                            |                            |                   || which alcohol has been added, and which          |                            |                   || are capable                                      |                            |                   || of                                               | being consumed             | as                || alcoholic beverages                             |                           |                   || the strength                                     | of                         |                   || 10                                               |                            |                   || london proof spirit                             |                            |                   || nil                                             |                            |                   || is                                               |                            |                   || 2                                               |                            |                   || medicinal preparations not otherwise spe-        |                            |                   || cified containing                                |                            |                   || alcohol-                                         |                            |                   || (,) ayurvedic preparations                       | contammg                   |                   || self-generated alcohol, which are not            |                            |                   || capable                                          | of                         | being consumed    || alcoholic beverages                             |                            |                   || thirty eight                                     |                            |                   || naye                                             |                            |                   || paise                                            |                            |                   || per litre                                       |                            |                   || 20                                               |                            |                   || (ij)                                             |                            |                   || ayurvedic preparations containing                |                            |                   || self-generated alcohol, which are                |                            |                   || capable                                          |                            |                   || of                                               | being consumed as ordinary |                   || alcoholic beverages                             |                            |                   || (iii)                                            |                            |                   || all                                              |                            |                   || others                                           |                            |                   || rupee one                                        | and ten                    |                   || naye                                             | paise                      |                   || per litre                                        |                            |                   || of                                               | the strenrth               | of                || london prootspirit                              |                            |                   || 25                                               |                            |                   || 3 toilet preparations containing alcohol, which |                            |                   || are prepared by distillation                     |                            |                   || or                                               | to which                   |                   || alcohol has been added                          |                            |                   || rupees seven                                     | per                        |                   || litre                                            |                            |                   || of                                               | the strength               |                   || of                                               | london                     | proof             || spirit                                          |                            |                   |explanation i-"london proof spirit" means that mixture of ethyl 30 'alcohol and distilled water which at the temperature of 51 degrees fahrenheit weighs exactly 12/13th parts of an equal jileasure of distilled water at the same temperature explanation ii-where in respect of any dutiable goods the unit of assessment for the purpose of any duty under this act is a litre of 35 the strength of london proof spirit, the duty shall be increased or reduced in such proportion as the strength of' the dutiable goods is gt~ater or less than that of the london proof spirit"   statement of objects and reasonsconsequent on the decision to adopt metric units from the 1st april, 1961, in the sale of alcohol and collection of duty thereon, it is proposed to provide for the levy and collection of excise duty on medicinal and toilet preparations in terms of metric units at present toilet preparations that are considered capable of being consumed as ordinary alcoholic beverages, are subject to duty at the rate of rs 17/8/- and others at the rate of rs 5 per 'gallon of the strength of london proof spirit, since toile;t preparations are in the nature of luxury articles and there is no foreign competition-imports being banned or severely restricted-it is proposed to fix a uniform rate of duty of about rs 32 per gallon of the strength of london proof spirit which comes to rs 7 'per litre in terms of metric units, irrespective of whether the preparations are capable of being consumed as ordinary alcoholic beverages or not under existing item 2 (ii) of the schedule to the act, ayurvedic preparations containing self-generated alcohol which are capable of being consumed as ordinary alcoholic beverages are subjected to duty at the rate of rs 3 per gallon however, by virtue of" the provision contained in sectiqn 19 (2) (xix) of the act, read with rule 8 of the medicinal and toilet preparations (excise duties) rules 1956, the rate of duty with respect to such preparations has been reduced to rs 1· 75 per gallon with effect from the 10th september, 1960, and it is this reduced rate that is proposed to be expressed in terms of metric units in the bill - morarji desai new delhi; the 25th february, 1961  annexure extracts from the medicinal and toilz'l' preparations (excld duties) act, 1955 (16 of 1955)(4) all rules made 'by the central government under this section aan he jaid hebiie·beich & __ af'partiamaat as iooil i!my'be -after tbeyaremade   the schedule (see aect1on 3)| 'description                       | of                | dutiable                      ||------------------------------------|-------------------|-------------------------------|| goods                              |                   |                               || rate                               |                   |                               || of                                 | duty              |                               || item                               |                   |                               || no                                |                   |                               || !i                                |                   |                               || ,mediqnd                           |                   |                               || and'toilet                         |                   |                               || prepantiolll,                      |                   |                               || containiag                         |                   |                               || akohol,                            |                   |                               || whicb                              |                   |                               || au:                                |                   |                               || roparcd                            |                   |                               || bydjstiuadon                       |                   |                               || or                                 | to                | which alcohof has been addad, || which                              |                   |                               || are                                |                   |                               || capable                            | of                |                               || being                              |                   |                               || consumed                           |                   |                               || is                                 |                   |                               ||                                   | ordinry          | leo1dic                      || :beveragas                        |                   |                               || 2                                 |                   |                               || medicinal                          |                   |                               || and                                |                   |                               || toilet ,preparatiaas dot01hcr-    |                   |                               || wise                               |                   |                               || speclfied containing               | alcrihol-         |                               || ftnl                              |                   |                               || ,(t")                              |                   |                               || -ayurvodic:                        |                   |                               || pnparationl                        |                   |                               || ~                                  |                   |                               || self-generated alcohol, which are  | not               |                               || capable                            | of                | being consumed                || as                                 |                   |                               || ordinary                           |                   |                               || alcoholic                          |                   |                               || beverages                         |                   |                               || rupees                             |                   |                               || tbme                               |                   |                               || per                                |                   |                               || jauon                             |                   |                               || (i")                              |                   |                               || ayurvedic preparations             | containing        |                               || self-generated alcohol, which      | are               |                               || capable                            | of                | being consumed as             || alcoholic beverages               |                   |                               || (ii")                             |                   |                               || all                                |                   |                               || others                             |                   |                               || rupees                             | five              |                               || per                                |                   |                               || gallon                             |                   |                               || of                                 | the               |                               || strength                           |                   |                               || of                                 |                   |                               || london                             | proof             | spirit                       || nil                               |                   |                               || 3                                 |                   |                               || medicinal and toilet preparations, | not               | con-                          || taining alcohol,                   |                   |                               || but                                | containing opium, |                               || indian hemp,                       |                   |                               || or                                 | other narcotic    |                               || drug                               |                   |                               || or                                 |                   |                               || iuli'totic                        |                   |                               |explanation 1_" gallon" means a measure of capacity which is equivalent to 160 fluid ounces explanation ii-"london proof spirit" means that mixture of ethyl alcohol and distilled water which at the temperature of 51 degrees fahrenheit weighs exactly 12/13th parts of an equal measure of distilled water at the same temperature explanation iii-where in respect of any dutiable goods the unit of assessment for the purpose of any duty under this act is a gallon of the strength of london proof spirit, the duty shall be increased or reduced in such proportion as the strength of the dutiable goods is greater or less than that of the london proof spirit a bill to amend the medicinal and toilet preparations (excise duties) act, 1955 the president has, in pursuance of clause (1) of article 117 and clause (i) of article 274 of the constitution of india, recommended to lok sabha the introduction of the bill mnkaul, sicf',tary - 