Manufacture of Ayurveda Preparations under M and TP act
Ayurveda Preparations containing alcohol may be of 2 types:
- Those containing self-generated alcohol. E.g., Asavas
- Those in which alcohol is added in any stage of manufacture.
Duty shall not be applied on preparation containing self-generated alcohol in which the alcohol content is less than 2 %
In case of preparation in which the alcohol is more than 2% and if it can be taken as alcoholic beverages, the duty shall be paid.
Registered Ayurvedic Practitioner are allowed to manufacture and dispense preparations free of duty-
- They must take a license
- Use that products for only patients not for general people.
- They should allow Excise officer to draw sample in order to check the sample contains only self generated alcohol.
- They should maintain a record of the preparations along with the name and address of the patients.
- Can be manufactured with bond or without bond.
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