Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 792(9)] [Section 792] [Entire Act]

State of Uttar Pradesh - Subsection

Section 792(9)(a) in Rules under the United Provinces Excise Act, 1910

(a)If the distiller has a laboratory attached to the distillery and requires spirit for use in the laboratory he shall be entitled to remove to the laboratory from the distillery free of duty from either, the safes of the still or the spirit receivers or the spirit store, finished spirit or unfinished spirit, to such extent as may be authorised by the Excise Commissioner in each case; provided that the spirit so removed shall not be used in the laboratory of the distillery otherwise than for experimental work connected with the distillery operations only. The distiller shall keep a regular account of the disposal of such duty free spirit which will be subject to examination by excise officers. All spirit which becomes waste in the laboratory and does not by the addition of any chemicals or otherwise becomes deleterious shall be returned to the distillery for redistillation.