Section 99(1) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(1)Goods under bond. - When goods from a bonded manufactory or warehouse are to be exported, the cases of packages, in which such goods are packed, shall be legibly marked in ink or oil colour (or in such other durable manner as the Excise Commissioner may in any particular case allow), with a progressive number commencing with No.1 for each year, with the owner's name and special mark, if any, the total quantity of dutiable goods with their alcoholic contents in London-proof litres.
