Section 19(2)(xvii) in The Medicinal And Toilet Preparations (Excise Duties) Act, 1955
(xvii)authorise and regulate the inspection of factories and provide for the taking of samples or for the making of tests of any substance produced therein and for the inspection or search of any place, conveyance or vessel used for the production, storage, sale or transport of dutiable goods in so far as such inspection or search is essential for the proper levy and collection of the duties levied under this Act;