Section 41: Samples

The Distillery Officer may, if necessary, draw samples of molasses wash or spirits and send to State Forensic Laboratory and communicate the results of the analysis to the distillers for necessary cross check and rectification or otherwise samples of any kind of spirits required by the licensee for analytical purposes may be issued free of duty or vend fee. However, such quantity shall not exceed 250ml at a time and ten litres in a year. The spirit so issued shall not be used otherwise than for experimental work connected with Distillery operations only. For every such quantity of spirit required under this rule, an application must be made in writing to the Distillery Officer who shall record the quantity and strength of spirit taken. On application from a Distiller, the Commissioner may issue trade samples free of duty and vend fee for export outside the country. The Distillery Officer may issue such quantity as trade samples for export to other States within the country on collection of normal rates of duty and fee. The Distillery Officer may also issue trade samples within the State on collection of normal rates of duty and fee. The distiller shall keep a regular account of usage of such duty free spirit, which shall be subject to examination by Excise Officers. Unused quantity, if any shall be returned.