Section 16(2) in The Goa, Daman and Diu (Excise Duty) Rules, 1964
(2)[ (i) Samples of the labels with the words "For sale in Goa" or "For sale in any other State", as the case may be, shall be lodged with the Commissioner of Excise for recording and approval thereof.] [Substituted by Notification No. 1, d/1/97-Fin (R&C)(B) dated 2-4-97, published in O.G. Series I No. 52 (Extraordinary 5) dated 2-4-97.]The Commissioner of Excise shall approve the labels if they are in order and record the same on payment of fees as specified per label per annum as notified by the Government. The labels so recorded shall be valid for one year ending 31st March of the next year.Application for renewal of such labels shall be granted by the Commissioner of Excise on payment of fees specified for renewals thereof, as notified by the Government. The labels of the bottles, cask or vessels of liquor for export should clearly contain the words in red or in black, "for export,"(ii)the design and format of the labels to be used for brands of C.L. and I.M.F.L shall be clearly distinguishable;(iii)recording of labels shall be subject to the following conditions:-(a)the Commissioner of Excise shall not be responsible in any manner for claims on brand names arising due to recording of labels;(b)fees once paid for recording/renewal of labels shall not be refunded in case labels so recorded are withdrawn/cancelled.Execution of Bond and Payment of Fee
