Section 8(10) in The Punjab Excise Fiscal Orders, 1932
(10)Rectified spirit issued under authority of the Financial Commissioner, Haryana or Collector from the Haryana distilleries or from out-side Haryana for teaching or research purposes to educational research institutions in the Haryana State shall be a exempt from payment of duty.(10-A) Fusel oil is exempted from payment of duty on removal from the Haryana distilleries, provided the contents of ethyl alcohol do not exceed 15 per cent proof spirit.
