Section 3 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
3. Agent or owner of goods, manufactory or warehouse to be deemed owner for certain purposes.
- When any person is expressly or impliedly authorized by the owner of any dutiable goods, manufactory or warehouse to be his agent in respect of such goods, manufactory or warehouse such agent shall, for all purposes of the Acts and these rules be deemed to be the owner of such goods, manufactory or warehouse.
