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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