| Pharmacies and 
                              Manufactories preparing such drugs or toilet preparation 
                              which contain alcohol or narcotic drugs are required 
                              to obtain License from Excise Department under the 
                              provision of Medicinal & Toilet Preparation 
                              (Excise Duties) Act, 1955, a central legislation. 
                              Excise Duty on such items is collected and retained 
                              by state government. Fee for various categories 
                              of license is prescribed in Rule 83 |