Section 54 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
54. Procedure to be followed in taking samples.
-(i) A sample shall be of 227 ml. or such quantity as may be fixed by the Excise Commissioner.(ii)Every sample shall be taken in duplicate.(iii)The cork of every bottle in which sample is kept shall be fixed with the officer's personal seal or the official seal and the name of the preparations and batch number shall be stated on label axed to each such bottle.(iv)The label of the bottle shall be signed by the officer taking the sample(v)The manufacturer, if he so desires, shall be allowed to affix his own seal and sign the labels.(vi)The duplicate samples shall be kept securely under lock and key in an almirah ( to be provided by the manufacturer) until the result of the analysis has been reported, save in the case in which the Chemical Examiner has asked for another sample wither to replace the previous sample dispatched to him or to repeat the analysis. Duplicate samples, to which no further reference is needed, shall be promptly returned to the manufacturer.(vii)The samples to be sent for examination shall be carefully place in a case and securely fastened with tape or wire to be supplied by the manufacturer and shall be sealed by the officer taking the samples, with the personal seal or the official seal, and dispatched without delay, at the expense of the manufacturer, to the Chemical Examiner.(viii)A letter advising the dispatch of the sample shall be sent to the Chemical Examiner in duplicate. The letter shall contain besides other information a facsimile of the seal used. The Chemical Examiner shall acknowledge the receipt of the sample in the duplicate copy to the dispatching officer.
