*“All stocks of beer or draught beer either in bottles or otherwise than in bottles shall be removed from a brewery”
(i) on payment of prescribed fee and duty if sold to the licensees in the State authorised by the Commissioner or other officer empowered in this behalf;
* Inserted by G.O.Ms.No.250, P&E, dated 23.11.2001 * Substituted by G.O.Ms.No.11, Home, P&E (III), dated
14.02.2018 17
(ii) either after pre-payment of duty and fee or under bond for export to other States or other countries when specially permitted by the Commissioner;
(iii) as samples to the Excise Officers or as trade samples under rule 23.
*[32-A. Export of beer.- (1) No beer shall be exported to other States, Union Territories or other countries except under an export licence in Form B-10 issued by the Commissioner under these Rules and in accordance with the conditions subject to which such export licence is issued.
(2) The holder of the licence under rule 5 desirous of obtaining a licence for export of beer to other States, Union Territories or other Countries shall apply to the Commissioner.
Every application shall be affixed with a court-fee label to the value of rupees two and accompanied by the treasury receipt in support of payment of an annual export licence fee of rupees one lakh for export of beer to other States / Union Territories only, rupees two lakhs for export of beer to other Countries only and rupees three lakhs for export of beer to both other States/Union Territories and other Countries. The Commissioner may, issue a licence in Form B-10 and may approve the specifications, brand names and labels to be used in respect of beer to be exported to other States, Union Territories or other Countries.]
**32-B Procedure for export.- (1) The holder of licence in Form B-10 desiring to export beer to other States, Union Territories or other Countries, shall apply for an export permit to the Commissioner in Form B-11 which shall be affixed with a court-fee label to the value of rupees two and accompanied by the treasury receipt in support of payment of export permit fee of rupees ten.
Every such application shall be accompanied by an import licence or the import permit or a „No Objection Certificate‟ issued by the State, Union Territory or Country allowing the import. The treasury receipt in support of the payment of export fee under rule 26 and a bank guarantee from a Nationalized Bank situated in this State at * Substituted by G.O.Ms.No.31, Home, P&E (III) Dept, dated
26.10.2017 ** Substituted by G.O.Ms.No.31, Home, P&E (III) Dept, dated
26.10.2017 18 the rate of nine rupees per bulk litre for Lager Beer and at eleven rupees per bulk litre for Strong Beer as a performance guarantee shall also be enclosed along with the application in Form B-11.
(2) Every application in Form B-11 shall contain the following particulars, namely:-
(i) Name and address of the licensee.
(ii) Export licence No. and date and its period of validity.
(iii) Quantity, brand name and specifications of beer proposed to be exported.
(iv) Name and address of the importer including copy of the licence held by him.
(v) Number and nature of receptacles or packages containing beer.
(vi) Route of transport (state whether road, rail, road-cum- rail, air, sea, etc., and indicate the important places on the route).
(vii) Period of validity of permit requested.
(viii) Details of payment of export fee.]
*[32-C Issue of export permit.- (1) On receipt of an application under rule 32–B, the Commissioner, may after making such enquiry, as he deems fit, issue the export permit, in Form B-12 to other States, Union Territories or other Countries, as the case may be, subject to the following conditions, namely:-
(i) The consignment shall be verified by the Excise Supervisory Officer of the manufacturing unit before export.
(ii) The permit shall accompany the consignment and shall be used only once during its currency. The consignment so permitted shall be exported in a single lot.
(iii) The permit shall be surrendered to the Commissioner, if it is not made use of within the period of validity.
(iv) The licensee shall be bound to pay the cost of the escort, for the consignment, if any.
(v) The consignment shall be exported only through the route specified in the export permit.
(vi) The licensee shall pay commission at the rate of one percent on the invoice value of the consignment to the Tamil Nadu State Marketing Corporation:
* Substituted by G.O.Ms.No.31, Home, P&E (III) Dept, dated
26.10.2017 19
Provided that if the Tamil Nadu State Marketing Corporation‟s basic price is higher than the invoice value, the commission shall be paid on the basic price of the Tamil Nadu State Marketing Corporation.
(vii) The licensee shall export to other States, Union Territories or other countries, only after fulfilling the supply requirement of beer within the State of Tamil Nadu, as stipulated by the Tamil Nadu State Marketing Corporation.
(viii) The licensee is solely responsible for the consignment exported to reach its destination, within the validity period of the export permit:
Provided that in the event of extension of period being sought for by the licensee, the Commissioner may grant, at his discretion, upon reasons to be recorded in writing, a further period not exceeding the period mentioned in the export permit.
(2) *The export permit shall be issued in seven copies by the Commissioner in Form B-12. The first copy of the permit shall be issued to the export licensee, the second copy shall be kept in the office of the Commissioner, the third copy shall be sent to the Excise Authority of the State, Union Territory or other Country to which the beer has to be exported, the fourth copy shall be sent to the concerned Excise Supervisory Officer of the Brewery, the fifth copy shall be sent to the Tamil Nadu State Marketing Corporation Limited, the sixth copy shall be sent to the importer and the seventh copy shall be sent to the Enforcement Officer of the State, Union Territory or other Country to which the beer has to be exported.]
**[32-D. Delivery of Consignment.- The Licensee shall, within sixty days from the date of expiry of validity of the export permit, furnish as proof of the consignment having reached its destination to the Commissioner,-
(a) in the case of export to other State or Union Territory, an Excise Verification Certificate obtained from the officer incharge of the Excise Department of the State or Union Territory to which the consignment was exported.
*Substituted by G.O.Ms.No.31, Home, P&E (III) Dept, dated
26.10.2017 ** Substituted by G.O.Ms.No.31, Home, P&E (III) Dept, dated
26.10.2017 20
(b) in the case of export to other countries, a copy of the Bill of lading or Airway Bill along with the Bill of Entry or similar documents submitted at the Seaport or Airport of the importing country.
On submission of proof of delivery of the consignment, the bank guarantee shall be returned to the licensee. In the event of failure to produce proof of delivery of consignment, the bank guarantee furnished by the licensee shall be invoked and the encashed amount be adjusted to the Government revenue. New permit shall not be issued until proof of delivery of the previous consignments which are due, are furnished.]