Section 99 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
99. Examination of goods prior to dispatch.
(1)Goods under bond. - When goods from a bonded manufactory or warehouse are to be exported, the cases of packages, in which such goods are packed, shall be legibly marked in ink or oil colour (or in such other durable manner as the Excise Commissioner may in any particular case allow), with a progressive number commencing with No.1 for each year, with the owner's name and special mark, if any, the total quantity of dutiable goods with their alcoholic contents in London-proof litres.(2)Duty paid goods. - The owner of a non-bonded manufactory or a wholesale dealer, who wants to export duty paid goods shall give 48 hours notice to the proper officer, for supervising packing of the goods to be exported. The manufacturer or wholesale dealer shall present the entire consignment to be exported to the proper officer.The said officer shall take samples from each kind of dutiable goods to be exported and shall allow the dispatch of the goods subject to fulfilling further conditions laid down in sub-rule (3). Thereafter he shall send the samples to the Chemical Examiner for analysis. On receipt of the analysis report of the Chemical Examiner, the proper officer shall enter the alcoholic content in London-proof litres of the goods packed as ascertained by analysis in the duplicate copy of the application which the owner shall present to him before its presentation to the Excise Commissioner for claiming rebate of excise duty as laid down in Rule 103 :Provided that the process of determining alcoholic content by chemical analysis shall be dispensed with in the case of goods sent out from a bonded manufactory or warehouse if the owner of such goods choosen to pay the duty on goods to be exported in lieu of entering into a bond for due transport of goods to the place of report and in which case the procedure laid down in sub-rule (1) shall apply.(3)After verifying the particulars entered in the application and in the case of duty-paid goods, after satisfying himself that the goods are identifiable as the goods, in respect of which the payment of duty cited in the application was made, the officer-in-charge or the proper officer, as the case may be, shall get the following particulars noted in the body of each package :(a)name and address of the consignee.(b)description of the goods.(c)total quantity of the goods packed.(d)alcoholic content of the goods in London-proof litres as declared by the manufacturer.(e)gross weight of the package.and shall then sell each package with his official seal in such a manner that the package cannot be tampered with without breaking the seal. The said officer shall endorse all copies of the application, shall specify the period within which the goods shall be actually exported and return the duplicate to the consignor, who, after dispatching the goods shall enter the number and date of the railway receipt or bill of lading in the duplicate copy and shall communicate these particulars to the proper officer for entry in the other copies.
