Section 44 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
44. Collection of duty.
- The officer-in-charge shall be responsible for correct collection of duty and penalty, if any, at the prescribed rate before any medicinal or toilet preparation containing alcohol are allowed to be removed from the premises except in the case of exports or removal under bond or under such conditions as may be permitted by the Excise Commissioner.
