Difference Between Bonded and Nonbonded Laboratory 

Bonded Laboratory

Non-bonded Laboratory

Bonded laboratory is the premises approved and licensed for the manufacture and storage of medicinal and toilet preparations containing alcohol, opium or other Narcotic drugs on which Duty has not been paid.

Bonded laboratory is the premises approved and licensed for the manufacture and storage of medicinal and toilet preparations containing alcohol, opium or other Narcotic drugs on which Duty has been paid.

Also known as Bonded manufactory.

Also known as non-bonded manufactory.

Necessary compartments of a bonded laboratory are-

-        Raw spirit store

-        Manufacturing room

-        Finished goods store

-        Excise staff office

The necessary compartments of a non-bonded laboratory are-

-        Raw spirit store

-        Manufacturing room

-        Finished Goods store

Functioning of a bonded laboratory is under the control of excise officer.

Excise officer is not involved in the functioning of the non-bonded lab.

Excise duty is paid at the time of dispatch of finished goods from the laboratory.

Excise Duty is paid at the time of purchase of rectified spirit.

Supports large scale manufacturing of Alcoholic products.

Supports small scale manufacturing of the alcoholic preparations.

The manufacturing and sale can be carried out at any time of the day as prescribed.

The manufacturing and sale can be carried out only between sunrise and sunset on day hours.


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