Section 105(1) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(1)When warehoused goods are to be removed from one warehouse to another, the consignor or the consignee of the goods shall, before the goods are removed, enter into a bond in Form B-4 with such surety or sufficient security as the Excise Commissioner may prescribe, for a sum equal, at least, to double the duty chargeable on such goods for the due arrival and re ware housing thereof at the warehouse of destination within such time as the officer-incharge of the warehouse of removal directs. Such bond shall be furnished to the officer in-charge of the warehouse of removal, or of the warehouse of destination according as the bond is executed by the consignor or the consignee.
