Section 792 in Rules under the United Provinces Excise Act, 1910
792. What spirit may be issued.
- Issues may be made by distillers as follows :(1)Plain spirit, excised as country spirit for consumption in Uttar Pradesh may be issued only to bonded, warehouses in the areas for which the distillers hold the supply contract. If a portion of the distillery has been constituted a bonded warehouse, the issue therefrom shall be in accordance with the rules applicable to bonded warehouses.(2)Plain spirit may be exported to any State or Union Territory in India (which has entered into reciprocal arrangement with the Uttar Pradesh Government for refund of duty) on payment of duty as provided in paragraph 440.(3)Plain spirit may be exported to any State or Union Territory in India in bond as laid down in paragraphs 432 to 439.(4)Rectified spirit may be issued in bond to persons holding L-l licence under the Medicinal and Toilet Preparations Act, 1955 and Rules, 1956 made thereunder for the manufacture of medicinal and toilet preparations.(5)Foreign spirit may be issued in bond to persons and places as provided in the rules governing the export and transport of foreign liquor.(6)Foreign spirit may be issued on payment of duty to-(i)the premises is respect of which the distiller holds a wholesale licence for the vend of foreign liquor;(ii)Troops in India, as provided in the export and transport rules, on payment of duty at the prescribed rates;(iii)Persons holding L-2 licence for the manufacture of Medicinal and Toilet Preparations entitled to purchase rectified spirit at the reduced rates of duty on production of licence.(7)Rectified spirit and absolute alcohol may be issued duty free to officers and institutions as may from time to time be (specified) in Appendix 'C' of Excise Manual, Volume II or to such officers and institutions in other States or Union Territories as may have been permitted by the Chief Revenue Authority of the States or Union Territory to possess such spirits without payment of duty.(8)Denatured spirit may be issued to-(i)Licensed wholesale vendors of denatured spirit in the State on payment of the prescribed vend fee, provided that the issues shall not exceed the quantity, if any, specified on the licence :Note. - The Collector of a district may, in very exceptional circumstances and for reasons to be recorded in writing, order issue of denatured spirit, not exceeding the quantity if any, specified in the licence from a distillery if there is any of his district or from the distillery of the nearest district to a retail vendor of denatured spirit of his district on payment of prescribed vend fee.Provided further that the Collector shall intimate the quantity allowed to the retail dealer, the name of the distillery and the reasons therefor to the Excise Commissioner within a week of his order.(ii)Hospitals, dispensaries, charitable and educational institutions and other State Government departments free of vend fee up to a quantity allowed by the Excise Commissioner, provided the indent is countersigned by the Collector as laid down in paragraph 680.(iii)A person or firm, holding licence in Form F.L. 19 for the possession and use of specially denatured spirit in the manufacture of soap, on payment of the prescribed vend fee.(iv)Persons or institutions allowed to possess and use specially denatured spirit by the Excise Commissioner for special purposes on payment of the prescribed vend fee.(9)(a)If the distiller has a laboratory attached to the distillery and requires spirit for use in the laboratory he shall be entitled to remove to the laboratory from the distillery free of duty from either, the safes of the still or the spirit receivers or the spirit store, finished spirit or unfinished spirit, to such extent as may be authorised by the Excise Commissioner in each case; provided that the spirit so removed shall not be used in the laboratory of the distillery otherwise than for experimental work connected with the distillery operations only. The distiller shall keep a regular account of the disposal of such duty free spirit which will be subject to examination by excise officers. All spirit which becomes waste in the laboratory and does not by the addition of any chemicals or otherwise becomes deleterious shall be returned to the distillery for redistillation.(b)An application for every quantity of spirit required to be removed from the distillery under this rule must be made in writing to the officer-in-charge of the distillery who shall record thereon the quantity and strength of the spirit taken and make a note of the same in his diary and other relevant distillery registers.(c)If spirit removed under this concession is used otherwise than as permitted by sub-rule (a) of this rule, the concession may be withdrawn.
