No essences shall be imported except by a holder of a licence for manufacture or wholesale vend of essences in this State. The import in every case shall be covered by an import permit in Form E.I.P. prescribed under these rules and issued by the Commissioner on payment of annual fee of Rs. 50 (Rupees fifty) Before the issue of the import permit, the importer shall pay the excise duties liable on the quantity of the essences preposed to be imported and produce the treasury receipt in token of having paid the excise duty
7. Possession and transport: Any person or institution may possess without a licence or transport with out a permit at any one time, essences up to a limit of 25 centiliters for his own domestic use.
8. Sale: No person or institution shall sell essences without a licence except in accordance with the provisions of these rules or the terms and conditions of a licence issued under the rules.