44. Payment of duty from brewer's advance deposit.
- Brewers are permitted to make advance payments on account of excise duty on beer to be removed from time to time from the brewery. Such removals shall be permitted up to the limit of advance, without separate payment of duty on account of each consignment of beer removed. No original advance deposit shall be of less than Rs. 3,000/-, and if each time an advance is replenished, it must be of a sum which brings it up to not less than that amount.
