Section 24 in Andhra Pradesh Distillery (Manufacture of Indian made Foreign Liquor other than Beer and Wine) Rules, 2006
24. Removal of Liquors.
(1)No liquor manufactured or stored otherwise than that under bond shall be removed unless the Excise duty as specified in Rule 10 (if not reduced or exempted by an order of competent authority) and cost of excise adhesive labels as specified by Commissioner from time to time has been paid by the Licensee before such removal.(2)No Indian Made Foreign Liquor shall be issued in quantities of less than 90 litres(3)No bottled Liquor shall be removed unless it is properly packed to withstand a road journey.(4)On payment of Excise Duty and cost of Excise Adhesive Labels, a transport permit for removal of liquor shall be granted by the Excise Officer In-charge of the unit in favour of the following persons only:-(i)The Andhra Pradesh Beverages Corporation depots located in the State as per the purchase orders given by the Corporation.(ii)Persons holding a licence in any other State for sale of liquor by whole sale or retail on production of a valid permit issued by the Commissioner.(iii)Person holding licence in Form-CS. 3 under Andhra Pradesh Excise (Grant of licence of selling by In-house and conditions of Licence) Rules, 2005.(5)Every application for a Transport permit for the removal of spirit or liquor shall be made in writing to the Excise Officer and shall be accompanied by a challan in original in support of payment of Excise duty therefore and another challan in support of payment of cost of excise adhesive labels at the rate specified by the Commissioner of Excise from time to time and the certificate or permit required under the foregoing rules, such certificate or permit being either a general or a special one for the purpose of a single removal.(6)The licensee shall present the treasury receipt in token of his having paid the Excise du ty and cost of Excise adhesive labels to the Excise Officer.(7)The licensee shall be responsible for the correct and full payment of the Excise duty due on the Indian Made Foreign Liquor to be removed. But if he is in doubt as to the amount of such Excise duty, he may, prior to its payment in the treasury, apply to the excise officer for a revision of calculation.(8)If the Distillery Officer is satisfied that the applicant is entitled under these rules to remove Indian Made Foreign Liquor and that the Excise duty and the cost of Excise adhesive labels has been paid, he shall issue Indian Made Foreign Liquor under a permit in Form-DM 7 sending a copy to the concerned Prohibition and Excise Superintendent of destination.
