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State of Odisha - Section

Section 27 in The Board's Excise Rules, 1965

27. Payment of duty on spirit for removal.

(1)No spirit shall be removed from any distillery unless it has been gauged and proved by the officer-in-charge.
(2)When spirit is removed on payment of duty, the gauging must be by actual measurement or by weighment and when it is removed under bond, the gauging may be by bung-rod.