- (i) In the manufacture of spiced country spirit, only silent spirit or rectified spirit grade I, demineralised water and other ingredients of such description and quality shall be permitted as are mentioned in Schedule I annexed to these rules:Provided that with the prior approval of the Board, the Excise Commissioner may allow flavouring agents other than those mentioned in the said Schedule.(iv)The licensee shall send through the Excise Officer-ln-Charge, one bottle each of 600 ml. of spirit and water used in the manufacture of spiced country spirit, to the Chemical Examiner for Excise, Bihar, for analysis, twice every year in January and July. One bottle of 600 ml, of the finished product from each batch shall also be submitted through the Excise Officer-in-Charge for similar analysis. A fee of Rs. 16 shall be payable by the licensee for analysis of each sample. No finished product shall be issued for sale until the receipt of the Chemical Examiner's Report.The Excise Commissioner may, however, send the sample for examination and Report to a Chemical Examiner of any other State, besides the Chemical Examiner for Excise, Bihar, if he considers it to be necessary. In that case, the fee prescribed in that State shall be payable by the licensee.]Explanation. - The word "batch" indicated a quantity of finished product manufactured and bottled at one time.(v)The silent spirit or rectified spirit grade I intended for use in the manufacture of spiced country spirit shall be conveyed to the manufactory on pre-payment of duty prescribed under Section 27.However, in case the silent spirit or rectified spirit grade I intended for use in the manufacture of spiced country spirit is permitted to be conveyed to the manufactory under a bond in lieu of payment of duty prescribed under Section 27 the licensee shall be liable to pay duty at the rate prescribed on any deficiency, in excess of the allowance prescribed at the time by the Board in Rule 33 of the rules published in Notification No. 23-137-2, dated the 29th April,1919, under Section 90.(vi)The licensee shall maintain correct daily accounts of all silent spirit or rectified spirit grade I received in the manufactory and the spiced country spirit manufactured therefrom in the prescribed registers. These accounts shall remain in the custody of the Excise Officer-in-Charge who shall check them at the end of each day's work:Provided that if silent spirit or rectified spirit grade I is conveyed under a bond the licensee shall be liable to pay duty at the rate prescribed for storage of spiced country spirit, or spirit and spiced country spirit not accounted for in excess of 0.5 per cent of the quantities recorded in the registers as having been received in the manufactory, which percentage shall be allowed for ordinary wastage, unless he can establish to the satisfaction of the Excise Commissioner that such excess wastage has not been occasioned by any negligence on his part or on the part of any person conducting the operations in the manufactory on his behalf whether by storing such spirit in unsound casks, tanks or vats, lack of proper care and precaution in the process of manufacture, or otherwise.(vii)The strength of spiced country spirit manufactured shall be such as may be prescribed by the Board from time to time.(viii)Only bottles/sachets of such specification and sizes as have been specified in Schedule III annexed to these rules shall be used for sacheting/bottling of spiced country spirit. Bottles used for such purpose shall be washed first with a solution of potassium permanganate or hydrochloric acid and then with pure water. They shall finally be rinsed with a quantity of the liquor to be filled.(x)[(1) The labels shall be of such material and colour and contain such particulars as have been specified in Schedule III annexed to these rules. All such labels must before being used, must be submitted to the Excise Commissioner for his approval and its registration and must not be used without any such approval and registration. The Excise Commissioner may reject or withdraw any label from use whenever he considers that such labels does not conform to the rules or are in any way so coloured, draw or worded as to mislead the public regarding the nature of the liquid contained in the bottle.] [Clause (x) Rule 7 renumbered as clause (x)(1) vide Notification No. 23-41/2005 dated 10.1.2006.]A fee of Rs. 10,000 shall be chargeable in advance for registration of each label for the first time and a fee of Rs. 5,000 for the renewal thereof and it shall also be payable in advance.(x)[(2) The bottles containing spiced Country Liquor shall bear the specified holographic stickers, pasted on them, and supplied on payment of cost by the manufacturer to the authorised printer(s) through the Excise Commissioner."] [Clause (x)(2) Inserted by vide Noti. No. 23-41/2005 dated 10.1.2006.](xi)The sachetted/bottled liquor shall be forthwith removed to the store room. A distinctive serial number to be known as the batch number shall be assigned to each operation of manufacture and sacheting/bottling and the number shall be noted on the label on sachets.The bottles/sachets shall be packed as soon as the bottling operation is over. Each case or bag shall have a fixed number of bottles of uniform size. Similarly each crate shall have a fixed number of sachets of uniform size.The Excise Officer-in-Charge shall satisfy himself that the specified number of bottles are packed in each case or bag and that of sachets in each crate.(xii)After each bottling/sacheting operation the premises shall be cleaned to the satisfaction of the Excise Officer-ln-Charge.(xiii)No liquor shall be removed from the manufactory except in sachetted/bottled and packed condition and under a pass granted by the Excise Officer-in-Charge.(xv)When any operation of manufacture or sacheting/bottling is to be carried out by a licensee, he must notify to the Collector (whether a whole time Excise Officer be deputed for the purpose), the days and hours during which such operation will be carried on and it will be the duty of the collector to ensure that they are conducted in accordance with the conditions of the licence.(xvi)The Excise Commissioner shall decide as to whether a whole-time or a part-time Excise staff is necessary for the proper supervision of the operations in a manufactory.(xvii)The licensee shall provide suitable rent-fee quarters for the Excise staff in close proximity to the manufactory or, in lieu thereof, pay such house rent allowance as may be fixed by the Excise Commissioner.(xviii)The licensee shall be required to execute a bond in Form 159, pledging all plants employed in the manufacture of spiced country spirit in the manufactory, and when the manufactory premises belong to him, such manufactory buildings also, to such amount as shall be determined by the board as security for the performance of his contract and the payment of all sums due to Government. Such bonds are chargeable with the stamp duty prescribed in Article 15, Schedule I of the Indian Stamp Act, 1899.
