Section 25 in Andhra Pradesh Distillery (Manufacture of Indian made Foreign Liquor other than Beer and Wine) Rules, 2006
25. Issue of spirit for laboratory purpose.
(1)If the licensee requires spirit or blend for the use in the laboratory attached to the manufactory, he shall be entitled to remove spirit to the laboratory without payment of any excise duty, to the extent of 5 Litres (five liters only) per month.(2)The spirit so removed under sub-rule (1) shall not be used in the laboratory otherwise than for experimental work connected with the manufactory operations.(3)An application for every quantity of spirit required under this rule shall be made in writing to the Excise officer, who shall record thereon, the quantity and the strength of the spirit taken and record the same in the relevant registers of the distillery.(4)The licensee shall keep a regular account of spirit taken under this rule which shall be subject to the examination of the Excise officer.(5)If the spirit removed under this rule is used otherwise than as permitted, it shall be liable for excise duty.
