law: Central Excise Act, 1944
  7. RESTRICTION ON POSSESSION OF EXCISABLE GOODS. 
  
  From such date as may be specified in this behalf by the Central
  
  Government by notification in the Official Gazette, no person shall, except as
  
  provided by rules made under this Act, have in his possession [ 38 any goods specified in the Second Schedule 38 ] 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.