Section 3(2) in The Medicinal And Toilet Preparations (Excise Duties) Act, 1955
(2)The duties aforesaid shall be leviable,-(a)where the dutiable goods are manufactured in bond, in the State in which such goods are released from a bonded warehouse for home consumption, whether such State is the State of manufacture or not;(b)where the dutiable goods are not manufactured in bond, in the State in which such goods are manufactured.
