Section 956(b) in Rules under the United Provinces Excise Act, 1910
(b)In the case of withdrawal of a bag or package to be opened for issue the gross weight and storage wastage shall be ascertained in the manner prescribed in clause (a). Before issues are made from the bag or package, it shall be opened in the presence of the Excise Inspector and the contractor or his agent, the contents separated from the packing, the actual net weight of the contents ascertained by actual weighment, and the necessary entries made in Registers I.D. 18 and I.D. 19.