Section 82(1) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(1)Every person desiring to engage in operations requiring the possession of a licence shall apply in writing every year for a licence or for renewal thereof to the licensing authority who shall be -(i)the Excise Commissioner in the case of a bonded manufactory or warehouse;(ii)in other cases such officer as the State Government may authorize in this behalf.
