Under the Medicinal and Toilet Preparations (Excise Duties) Act, Manufacture

Under the Medicinal and Toilet Preparations (Excise Duties) Act, manufacture of any dutiable goods without a valid licence is punishable with

A) imprisonment up to six years or fine of twenty thousand rupees or both
B) imprisonment up to six months or fine of two thousand rupees or both
C) imprisonment up to six months or fine of twenty thousand rupees or both
D) imprisonment up to six years or fine of two thousand rupees or both