Section 6 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
6. Recovery of duty.
- Every person who manufactures any dutiable goods, or who stores such goods in warehouse, shall pay the duty or duties leviable on such goods under the Act, at such time and place and to such person as may be designated in, or under the authority of these rules, whether the payment of such duty or duties is secured by bond or otherwise.
