3A. [ Manufacture of Country Spirit for export. [Inserted by Notification No. (38) B-1-10-99-CTD-V, dated 14-5-1999 w.e.f. 14-5-1999.]
(1)A licence in Form C.S. 1-A, may be granted to a holder of D-1 licence by the Excise Commissioner for manufacture and bottling of Country Spirit exclusively for export on payment of an annual licence fee to be fixed by the State Government from time to time.(2)The Country Spirit shall be manufactured and bottled in a separate bottling hall within the distillery premises as mentioned in the Schedule appended to C.S. 1-A licence.(3)The licensee shall deposit the amount of prescribed duty leviable on the total quantity of bottled Country Spirit being exported or furnish a Bank Guarantee for an equal amount from any local branch of a Nationalised Bank. After the receipt of the verification report from the officer-in-charge of the importing unit, the next consignment of bottled country spirit involving the same or lesser amount of duty may be exported on the strength of the same cash-deposit of Bank Guarantee. If the verification report is not received in a month from the date of despatch of the consignment, the leviable duty shall be recovered from the cash deposit made or Bank Guarantee furnished.]
