RULE 51. Packing and weighment of goods

Unless specially exempted by the Commissioner by order5, for reasons to be recorded in writing, every manufacturer shall, as soon as practicable, after any excisable goods are packed and weighed in the factory or otherwise made ready for removal from the factory -

(i) mark on each wholesale package, in a clearly legible manner-

(a) batch No. (lot No.), if any, to which the goods pertain;
(b) a running Serial No. which will commence from the 1st of January of every year;
(c) the number of retail packages contained in each wholesale package, and the quantity of goods contained in each retail package;
(d) a distinguishing letter or letters, or a word or words or a combination thereof, denoting the kind and quality of the goods

Provided that where there is any doubt or difficulty regarding the ae9~E; manner of marking any of the particulars at (a) to (d) on a wholesale package, the same may be done in the manner approved by the concerned Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise:

Provided further that the approval under the first proviso shall be subject to the modification, if any, that may be made by the Commissioner:

Provided also that where the goods cannot, by reason of their nature or for any special reason, be enclosed in packages, they shall themselves be marked and distinguished or, if they cannot be marked, shall be otherwise distinguished in such manner as the Commissioner may require;

(ii) deposit the goods in an approved store-room unless they are in- tended to be cleared on payment of duty immediately after completion of manufacture :

Provided that where the goods are to be converted into some other form of manufactured product and cannot, therefore, or for any other sufficient reason, be deposited in a storeroom, they shall be disposed of in such manner as the Commissioner may require.

Explanation.- For the purpose of this rule, in case of a doubt regarding what is a wholesale package or, as the case may be, a retail package, the same shall be determined by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having regard to the normal trade practice for clearing such goods.