Section 53 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
53. Samples to be taken by the Excise Officer at least once a month for analysis.
(1)The Excise Officer, in which jurisdiction the manufactory is situated, shall, without previous notice to the manufacturer, take samples of not less than 13 per cent and not more than 15 per cent ( save in exceptional circumstances) of the total number of the medicinal and toilet preparations containing alcohol from the finished stocks at least once every month and forward them to the Chemical Examiner for analysis and report whether the alcoholic contents thereof tally with the percentage of alcohol shown on the labels affixed to the bottles.(ii)If the proof strength reported by the Chemical Examiner is more than 3 per cent proof spirit than the strength declared by the manufacturer on the labels pasted on such bottles, the manufacturer is liable to a penalty at the rate of 10 items the difference in duty in the quantity so manufactured but not exceeding Rs. 2,000.(iii)If such differences are found to occur frequently, the Excise Commissioner may order the cancellation of the licence held by the manufacturer.(iv)Samples of finished products may also be taken at any time by the Excise Commissioner, and such other Excise Officer authorized by the Excise Commissioner in this behalf.(v)All such samples shall be taken by the officer personally and in the presence of the manufacturer or his authorized agent.
