96. Purposes for which spirits may be issued under bond.
(1)Spirits may be removed from distilleries or warehouses :(i)Under bond-(a)for transport to another distillery or warehouse ; and(b)for export to other States when specially permitted by the Excise Commissioner.(ii)On payment of duty. - On payment of duty-(a)for local consumption or use ; and(b)in the case of foreign liquor, for export by land to other States.(2)Duty free. - Spirits other than India-made foreign liquor may be removed from distilleries and warehouses without payment of duty and without bond-(a)if issued to Government servants empowered to purchase or remove them on the public service in Tripura ;(b)if issued to hospitals, dispensaries and other medical institutions under Government management or supervision, the indents being signed or countersigned by the Civil Surgeon :Provided that in case of such hospitals or dispensaries where there is no Civil Surgeon, the indents for duty free supplies of such spirit shall be signed by Medical Officer-in-charge of the hospital or dispensary ;(c)if issued to hospitals, dispensaries and other medical institutions, not under Government management or supervision but specially authorised by the Excise Commissioner (upon the certificate of an officer of or above the rank of an Assistant Director of Health Services as to their satisfactory management) to obtain supplies of such spirit free of duty, the indents being signed or countersigned by the Medical Officer-in- charge of such hospital, dispensary or institution ;(d)if issued to veterinary institutions, the indents being signed or countersigned by an officer of or above the rank of a Veterinary Assistant Surgeon;(e)if issued to any local body for bona fide public health work, the indent being signed or countersigned by the District or Municipal Health Officer; or(f)if issued to any educational institution for laboratory use or to any institution or person for research in the public interest or for development of science or industry, the indent being signed or countersigned by the head of the institution or by the person making research, as the case may be, and supply being limited to an annual quota fixed by the Collector or the person who carries on research, with the previous approval of the Excise Commissioner (upon a certificate from the Director of Education or the Director of Industries or the Director of Health Services or the Principal Officer, Health Services, Tripura Territorial Council, as the case may be).Supply of such spirit free of duty under all the sub-clauses of this sub-rule shall be made in accordance with the terms and conditions of a permit granted by the Collector.
