Authority. — F.D. (C.R.) Notification No. 7-C.E., dated 9th June, 1945.
[1} The provisions relating to the licensing of manufacture of salt and salt-petre are set out in Chapter VI of these Rules and in the Rules issued in the North Eastern India, North Western India, Bombay and Madras respectively in regard to salt.
Any person who stores, otherwise
than for personal consumption unmanufactured tobacco on which duty has
been paid shall, unless the tobacco is stored in premises in respect of
which a licence has been obtained by a wholesale dealer in unmanufactured
tobacco under rule 174 of the Central Excise Rules, 1944, take out such
a licence as if it were required under that rule and shall comply with
the provisions of the said Act and the said Rules accordingly.