Section 52A in The Goa, Daman and Diu (Excise Duty) Rules, 1964
52A.
The provisions of Rule 41 to 52 shall mutatis mutandis apply to:-(i)The manufacture of Rectified Spirit.(ii)The manufacture of extra neutral alcohol by re-distillation.(iii)The manufacture of absolute alcohol.(iv)The manufacture of malt spirit/grape spirit.(v)The manufacture of grain spirit.(vi)The manufacture of additives and the like.(vii)The sale of Rectified Spirit by the manufacturer thereof.(viii)The sale of absolute alcohol/extra neutral alcohol by the manufacturer thereof.(ix)The sale of malt spirit/grape spirit/grain spirit/additives thereof.
