LEVY AND COLLECTION OF DUTY
Restriction on possession of excisable goods
8. From such date as may be specified in this behalf by the [Board] by notification in the official Gazette, no person shall, except as provided by rules made under this Act, have in his possession any excisable goods specified in this behalf in Part B of the Second Schedule in excess of such quantity as may be prescribed for the purposes of this section as the maximum amount of such goods or of any variety of such goods which may be possessed at any one time by such a person.
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