Section 40(2) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(2)If the licensee is also an account-holder as provided for in rule 9, duty leviable on alcohol preparations and preparations containing opium, Indian hemp or other narcotic drugs and narcotics to be issued from a bonded manufactory shall be debited in the account-current before the preparations are removed from the bonded premises.
