RULE 231. Matches and excisable tobacco products not to be sold except in prescribed containers bearing a Central Excise Stamp or label

- Save as otherwise provided by these rules, if any matches or excisable tobacco products are found in the possession of any dealer in or retailer of such goods, not being affixed with Central Excise Stamp, wrapped or labelled as hereinbefore prescribed or of which the Central Excise Stamp, wrapper or label is cut or torn, or the wrapper; or other container bears any other mark or appearance of having been opened or tampered with, such goods shall be liable to confiscation and such dealer or retailer shall be liable to a penalty which may extend to one thousand rupees.