Section 104(2)(b) in The Board's Excise Rules, 1965
(b)The licence fee for bottling of Foreign Liquor (In Form No. F.L.14) shall be Rs. 3/- (Rupees three) per Bulk Litre of I.M.F.L. manufactured and bottled. Such fee shall be paid by the licensee on the quantity of I.M.F.L. manufactured and bottled at the above rate before the stock is removed to the approved warehouse or store room.