(2)The duty levied under Clause (1) shall be payable at the rate imposed by Section 27 of the Act on spirit imported or transported and shall be paid before the removal from the distillery or excise warehouse, to which it has been taken of the spirits which has been gauged and proved :Provided that this rule shall not apply to spirit received and racked into store vats at distilleries and bonded laboratories deficiencies in respect of such spirit shall be governed by Rule 87.
