(1)If the licensee requires Beer for the use in the laboratory attached to the brewery, he shall be entitled to remove it to the laboratory without payment of any excise duty, to the extent of 5 Liters (five liters only) per month.(2)The spirit so removed under subrule (1) shall not be used in the laboratory otherwise than for experimental work connected with the manufactory operations.(3)An application for every quantity of Beer required under this rule shall be made in writing to the Excise officer, who shall record thereon, the quantity of the Beer taken and record the same in the relevant registers of the distillery.(4)The licensee shall keep a regular account of Beer taken under this rule which shall be subject to the examination of the Excise officer.
