Section 52(2) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(2)Each preparation manufactured shall be registered and shall bear a distinctive serial number, which shall be known as its batch number in the register in Form R.G. 3. This register shall also show the receipt and disposal of all rectified spirit, opium Indian hemp and other narcotic drugs and narcotics drawn from the spirit store and the quantity of finished preparation manufactured therefrom.
