Step 1: Understanding the regulatory authority.
In most countries, the Central Government is responsible for issuing licenses for the manufacture of medicinal and toilet preparations. These regulations are aimed at ensuring that products meet safety and efficacy standards.
Step 2: Analyzing the options.
(A) Director of Health services: While the Director of Health services may oversee health-related activities, they do not issue manufacturing licenses for medicinal products.
(B) Central Government: Correct — The Central Government is responsible for issuing licenses for the manufacture of medicinal and toilet preparations.
(C) Excise Commissioner of the states: This is incorrect, as the Excise Commissioner is not the body responsible for licensing manufacturers.
(D) Commissioner of the Central Excise: The Commissioner of Central Excise may deal with duties, not manufacturing licenses.
Step 3: Conclusion.
The correct answer is (B) Central Government as they issue the necessary licenses for manufacturing medicinal and toilet preparations.