RULE 185. Proper numbering of packages meant for export

- (1) Packages in which goods to be exported are packed shall be legibly marked in ink or oil colour or in such other durable manner as the Commissioner of Central Excise may allow, with a progressive number commencing with No.1 for each calendar year and with the exporters name and special mark, if any:

Provided that if the Commissioner of Central Excise is of opinion that having regard to the nature of the goods or the trade practice it is necessary so to do, he may, by order, for reasons to be recorded in writing, exempt any or all of the requirements of sub-rule (1) above.

(2) When both indigenous and foreign motor spirit or kerosene are simultaneously held in stock at the depot from which export is to be made, each class of motor spirit or kerosene shall be stored in a separate tank and the transfer to containers shall be authenticated by the exporter or his authorised agent at the end of each transfer