Section 30(1) in Andhra Pradesh Distillery (Manufacture of Spirits) Rules, 2006
(1)If the licensee requires spirit for the use in the laboratory attached to the distillery, he shall be entitled to remove spirit to the laboratory without payment of any excise duty either from the safes of the stills or the from the spirit receivers or from the spirit store to the extent of 5 Litres (five litres only) per month.
