RULE 93. Manufacture and disposal of excisable tobacco products

No excisable tobacco products shall be delivered from any factory except under the following conditions -

(a) Such products shall be made into separate packets.

(b) Each such packet, whether retail or wholesale, shall be enclosed by, and at the expense of, the manufacturer, in a wrapper or other outer covering, and, unless exempted by the Central Board of Excise and Customs, by general or special order, each such packet, or the manufacturers label affixed thereto, shall bear in clearly discernible characters, the following particulars -

(i) the name and address of the factory;
(ii) the number of his registration certificate in Form L4; and (iii) the trade brand of the product.
Specimens of all such wrappers, outer covering or labels shall be submitted to the Commissioner for his approval before they are brought into use.

(c) An application for clearance in the proper form shall be delivered to the officer-in-charge of the factory at least 12 hours (or such other period as the Commissioner may in any particular case require or allow), before it is intended to remove the goods:

provided that where removals from a factory are frequent and the manufacturer maintains a sufficient credit balance in his account-current maintained under rule 9 for payment of duty, the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise may, on a request by the manufacturer, permit, by an order in writing, removal of goods on presentation of a gate-pass as prescribed under rule 52A, subject to the observance of such procedure as may be prescribed in this regard by the Commissioner. (d) No cigars and cheroots mentioned in 2 Heading No. 24.02 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) shall be delivered from any factory unless -

(1) they are put into packets containing 5, 10,25,50 or 100 cigars or cheroots, as the case may be;

(2) each such packet consists of a wooden, tin or cardboard box opening only at the top or of a paper wrapper top completely closed on all sides and with all sides and with all outer edges gummed down.