Section 107(2) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(2)Such officer shall then take account of the goods, and after completing the removal certificate on all the copies of the application, shall send the duplicate to the officer-in-charge of the warehouse of destination, and hand over the triplicate to the consignor for dispatch to the consignee. He shall also over-deliver to the consignor a transport permit.
