section 12-A
Possession of unused and printed labels, corks, capsules, seals by certain persons
Excise Act, 1958 (1901 A.dNo person shall have in his possession:-- (a) any unused and printed label, cork, capsule or seal, duly approved by the Commissioner under this Act or under any rule or order made thereunder for use by a person licensed to establish or work in a distillery or brewery; or (b) any other label, cork, capsule, or seal which is an imitation of such unused and printed label, cork, capsule or seal as specified in clause (a): Provided that nothing herein shall apply to:-- (i) a person licensed to establish or work in a distillery or brewery or who is incharge of the Jammu and Kashmir Excise Department Ware-house at Jammu or Srinagar; or (ii) a person who, in the execution of an order received from a person specified in sub-clause (i), manufactures or prints such labels, corks, capsules or seals.
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