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[Cites 0, Cited by 0] [Section 38] [Entire Act]

State of Odisha - Subsection

Section 38(7) in The Board's Excise Rules, 1965

(7)[(i) The Officer-in-charge shall, without prior notice to the licensee, take sample in duplicate, of not less than 750 M.L. from the I.M.F.L. of different categories like Whisky, Rum, Brandy and Gin bottled for chemical analysis and declaration of true strength and obscuration from each batch of I.M.F.L. manufactured.
(ii)If the strength, reported by the Chemical Examiner is more than 2 per cent proof degree that the strength declared by the manufacturer on the labels pasted on each bottle, the manufacturer shall pay the differential duty and a penalty at the rate of 10 (ten) times the difference in duty but not exceeding Rs. 25,000.
(iii)If such differences are found to occur frequently the Excise Commissioner may order lot the cancellation of the licence held by the manufacturer.
(iv)Samples of finished products may also be taken at any time by the Excise Commissioner and such other Excise Officer authorised by the Excise Commissioner in this behalf.
(v)The officer-in-charge shall carefully pack and forward sample from each batch of India Made Foreign Liquor manufactured of different categories for chemical analysis and keep the duplicate sample under lock and key in his custody until receipt of Chemical Examiner's reports or required by the Chemical Examiners to replace, the previous sample.
(vi)The Officer-in-charge shall take samples in presence of the licensee or his authorised agent and affix his seal and record the batch number on the label and sign on it.]