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[Cites 0, Cited by 0] [Section 72] [Entire Act]

State of Odisha - Subsection

Section 72(3) in The Board's Excise Rules, 1965

(3)a sufficient quantity of shellac shall be melted in a bowl, and while the shellac is in a liquid state, the mouth of the bottle up to about 25 millimetres of its neck shall be immersed in it and the bottle manually revolved a few times while so immersed ;