Section 30 in Andhra Pradesh Distillery (Manufacture of Spirits) Rules, 2006
30. Issue of spirit for laboratory purpose of the distillery.
(1)If the licensee requires spirit for the use in the laboratory attached to the distillery, he shall be entitled to remove spirit to the laboratory without payment of any excise duty either from the safes of the stills or the from the spirit receivers or from the spirit store to the extent of 5 Litres (five litres only) per month.(2)The spirit so removed under sub-rule (1) shall not be used in the distillery laboratory otherwise than for experimental work connected with the distillery operations.(3)An application for every quantity of spirit required under this rule, shall be made in writing to the distillery officer who shall record thereon the quantity and the strength of the spirit taken and record the same in the relevant registers of the distillery.(4)The licensee shall keep a regular account of spirit taken under this rule which shall be subject to the examination of the distillery officer.(5)All the spirit which becomes waste in the laboratory and does not by the addition of any chemicals or otherwise becomes deleterious shall be returned to the distillery for re-distillation.(6)If the spirit removed under this rule is used otherwise than as permitted it shall be liable for levying excise duty.
