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State of Odisha - Section

Section 38 in The Board's Excise Rules, 1965

38. Procedure for receipt and disposal of foreign liquor.

(1)Foreign liquor to be stored for sale-to-trade or to be bottled or used for compounding and blending shall be transported in bulk under cover of a pass or chalan from a Custom House, a distillery or a bonded warehouse direct to the licensed warehouse or store room and for foreign liquor to be bottled or used for blending every receptacle containing such liquor shall, bear a label showing clearly the name and the strength of the liquor, the place of manufacture, and the date of removal, as the case may be, from the Custom-House, distillery or bounded warehouse.
(2)Foreign liquor shall not be compounded, blended, reduced or bottled unless an account of its strength and quantity has been taken by the officer in-charge of the warehouse or store-room.
(3)Duty shall be assessed and realised on proof strength as ascertained from the bulk and strength before liquor is sold, or compounded, and blended or bottled at the rates specified under Section 27.
(4)The whole of the contents of a cask, where casks are used, shall be bottled in one operation and as soon as the bottling is over the officer-in-charge shall ascertain the quantity bottled and record in the concerned register the fullage and wastage.
(5)The grant of rebate or refund of duty which shall have been previously laid on account of deficiencies in the operation mentioned in Sub-rule (4) up to a maximum limit of 2 per cent will be considered by the Commissioner on application made by the licensee through the Collector at the end of each quarter.
(6)The bottles to be used for the purpose of bottling foreign liquor shall be properly cleansed and washed first with a solution of potassium permanganate and then with pure water and shall finally be rinsed with a quantity of the liquor to be bottled therein.
(7)[(i) The Officer-in-charge shall, without prior notice to the licensee, take sample in duplicate, of not less than 750 M.L. from the I.M.F.L. of different categories like Whisky, Rum, Brandy and Gin bottled for chemical analysis and declaration of true strength and obscuration from each batch of I.M.F.L. manufactured.
(ii)If the strength, reported by the Chemical Examiner is more than 2 per cent proof degree that the strength declared by the manufacturer on the labels pasted on each bottle, the manufacturer shall pay the differential duty and a penalty at the rate of 10 (ten) times the difference in duty but not exceeding Rs. 25,000.
(iii)If such differences are found to occur frequently the Excise Commissioner may order lot the cancellation of the licence held by the manufacturer.
(iv)Samples of finished products may also be taken at any time by the Excise Commissioner and such other Excise Officer authorised by the Excise Commissioner in this behalf.
(v)The officer-in-charge shall carefully pack and forward sample from each batch of India Made Foreign Liquor manufactured of different categories for chemical analysis and keep the duplicate sample under lock and key in his custody until receipt of Chemical Examiner's reports or required by the Chemical Examiners to replace, the previous sample.
(vi)The Officer-in-charge shall take samples in presence of the licensee or his authorised agent and affix his seal and record the batch number on the label and sign on it.]
(8)[ Alcoholic strength of the Foreign Liquor which shall be bottled shall conform to the following standards :
Name of the Foreign Liquor   Sikes Degrees (Proof Strength)
(1)   (2)
(1) SPIRIT -    
(i) Whisky, Rum, Vodka and Brandy made from India made Spirit ... 75 Degrees and above.
(ii) Gin made from India made Spirit ... 65 Degrees and above
(iii) Brandy made from imported Grade Spirit ... 70.1 Degrees and above
(iv) Whisky, Gin, Rum and Vodka made from Imported Spirit ... 71 Degrees and above
(2) LIQUOR-    
(i) Liquor, Liquor Cordial, Mixtures ... 60 Degrees or below
(3) WINE-    
(i) Table Wines such as Red, White, Rose, Sparkling and Still,from imported base and India made base ... 12.3-24.5 Degrees
(ii) Fortified Wines such as Port, Sherry, Madeira, etc. made fromimported base ... 31.5-36.8 Degrees
(iii) Fortified Wines from India made base ... 40 Degrees or below
(iv) Vermouths and Aperitifs from imported and India made base ... 28.0-35.1 Degrees
(4) BEER-    
(i) Mild ... Upto 4.5% V/V
(ii) Strong/Super Strong ... Above 4.5% V/V]
[Substituted vide O.G. No. 25, Part-III-A, dated, 5.7.1996.]
(9)Immediately after the bottles have been filled up after bottling they shall be corked, capsuled to prevent tampering and labelled and removed to the store-room for bottled liquor and a distinct serial number to be known as the batch number shall be assigned to each bottling operation, the number being noted on the label of each bottle of the batch.
(10)The capsule, if it is metallic, shall be firmly fixed in position by a capsuling machine or any other suitable appliance and if of paper it shall be gummed over the cork and the neck of the bottle.
(11)[The capsule shall bear inscription showing either the name of the distiller, compounder, blender, bottler or brewer of the Foreign Liquor, as the case may be, or the brand name or both, and not any other inscription.] [Substituted vide Orissa Gazette Part III-A No. 24 of 1996, dated, 28.6.1996.]
(12)Bottles shall be packed as soon as a bottling operation is completed and each package shall contain a dozen or multiple of a dozen of litres and the bottles in each package shall be of uniform size.
(13)The officer-in-charge shall satisfy himself that the proper number of bottles are placed in each case and shall see that the packed cases ate closed at once and fastened.
(13A)[ After the operations under Sub-rule (13) is over, the licensee shall pay a fee at the rate of Rupee one per Bulk Litre as Blending and Bottling fee and the bottled I.M.F.L. shall thereafter be removed to the approved warehouse or store room.] [Inserted vide Notification No. 3191-EX-/21.5.1992.]
(14)After each bottling operation the premises shall be cleaned to the satisfaction of the officer-in-charge.