RULE 68. Manner of affixing Central Excise Stamps

Every Central Excise Stamp shall be so affixed that -

(a) the box or booklet on which the Central Excise Stamp is affixed cannot be opened without tearing the Central Excise Stamp :

(b) where it is affixed to a box, the Central Excise Stamps shall cover one side of the inner tray and a part of the rear or bottom or front or top of the outer box, and the Central Excise Stamps, itself shall not be covered by either the factorys label or any advertisement label.