- Licence to establish a private warehouse for the deposit and storage of beer without payment of duty may be granted to a brewery or any other person in the manner and subject to the provisions as detailed below :(i)beer may be deposited and stored in the warehouse only for the purpose of export or for removal to another bonded warehouse for the purpose of export or for issue to licensed vendors. The beer should be in properly sealed and capsuled bottles with labels, containing inscription of the words 'Not for sale in Mizoram' in bold letters running throughout the length of the label if the beer is to be exported;(ii)a privilege fee of 6 paise for each quart bottle and 3 paise for each pint bottle of beer shall be paid by the licensee for deposit and storage of beer in the warehouse without payment of duty. The Excise Officer-in-charge of the warehouse shall allow storage of beer therein only on prior realisation of the privilege fee through a Personal Ledger Account to be maintained by the licensee for the purpose;(iii)when a private warehouse is established by a person who is himself a brewer he may remove beer in properly sealed and capsuled bottles with labels bearing the inscription mentioned in sub-rule (i) from his brewery to the private warehouse in the manner stated below :(a)The Excise Officer in charge of the brewery shall, on receipt of an application from the brewer in the prescribed form, issue the requisite quantity of beer in bottles under cover of a transport pass issued to the brewer in duplicate;(b)The Excise Officer-in-charge of the private warehouse shall, on receipt of the consignment of beer and the transport pass, check up the description and number of the bottles, enter the quantity received on both the copies of the transport pass and return one copy to the Excise Officer in charge of the brewery;(c)On receipt back of the transport pass mentioned above the Excise Officer-in-charge of the brewery shall credit to the brewery by adjustment in the Personal Ledger Account maintained by him as referred to in Rule 149 an amount equal to the amount of duty leviable on he quantity of beer received by the Excise Officer-in-charge of the warehouse had the beer been meant for sale in Mizoram.(iv)Rules 104 to 130 applicable in case a bonded foreign liquor warehouse established by a private person shall apply mutatis mutandis, in the case of a Bonded Beer Warehouse :Provided that all wastages in transit and storage shall be charged to duty unless the Commissioner of Excise directs otherwise in any case.Mode of Working
