The licensee shall also be entitled to remove once a year duty free Indian made foreign liquor and country spirit not exceening 4,500 litres or with the permissions previously obtained of the[Excise Commissioner] [Legislative Supplement Part III dated 28.1.69.] in specified quantities in excess of 4,500 litres from the distillery for laboratory examination in a foreign country; provided that he shall keep a regular account of the disposal of such duty free spirit, which will be subject to examination by excise officers. He shall also produce within six months the customs receipt in respect of the duty paid on such consignment on its entry into a foreign country. In default the licensee shall be required to make good the duty which otherwise would have been levied on the quantity of liquor, when it left the distillery. The licensee shall, if required to do so, produce a certificate showing that the liquor in question was duly examined.
