RULE 171. Wholesale dealer in excisable goods may receive such goods into a private warehouse without payment of duty

-Notwithstanding the provisions of rule 40, any wholesale dealer in excisable goods who is also the registered person of an approved warehouse may receive into such warehouse, goods on which duty has not been paid provided that such goods are covered by a valid permit in the proper Form granted by an officer, or by a certificate in the proper Form signed by a [registered curer, or by such wholesale dealer or by his broker or commission agent, and are duly assessed to duty as provided in rule 141 :

Provided further that such wholesale dealer shall not receive into the warehouse any unmanufactured products which do not belong to him, unless he is also the holder of registration certificate granted under these rules to act as a broker or commission agent in respect of such products.