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Section 52: Manufacture, storage and sale to be carried on only in the licensed premises of the non-bonded manufactory

M and TP Excise Duties Rules 1956Union territory Rules of Delhi · 1955

(1) The manufacture and storage of all preparations shall be carried on in the licensed premises only.

(2) Each preparation manufactured shall be registered and shall bear a distinctive serial number, which shall be known as its batch number in the register in Form R.G. 3. This register shall also show the receipt and disposal of all rectified spirit, opium Indian hemp and other narcotic drugs and narcotics drawn from the spirit store and the quantity of finished preparation manufactured therefrom.

(3) All finished preparations shall be transferred from the “ laboratory” to the “finished store” and shall be so arranged that the checking of stock of every batch of preparation from the accounts register in Form R.G. 4 is facilitated.

(4) Finished preparations made from rectified spirit obtained at different rates of duty shall be kept separately in the finished store.

(5) Every preparation stored in bulk shall be measured into the storage vessel to the nearest fluid ounce by the manufacturer and sealed.

(6) When any of the contents of a vessel, in which the preparations are stored in bulk are removed, the manufacturer shall enter on the stock card attached thereto the quantity taken out and the manner of disposal with his signature and date.

Comment There shall be separate finished stores for keeping the rectified spirit obtained at different rates of duty.

Where this provision sits

ActM and TP Excise Duties Rules 1956
Section52
Marginal noteManufacture, storage and sale to be carried on only in the licensed premises of the non-bonded manufactory
JurisdictionUnion territory of Delhi
StatusIn force as published by the source

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