(1) A licensee may under bond, without prior payment of duty:
(i) import rectified spirit ; or
(ii) procure rectified spirit from distilleries in the State.
2) Rectified spirit which does not conform to Indian Standard specifications shall not be imported or procured.
3) All consignments of spirits obtained by licensee shall be verified by volume and strength jointly by the Manufactory Officer and the licensee or his authorised agent. The net quantity received will be taken into account and verification for report sent to the Manufactory Officer and the Assistant Commissioner of Prohibition and Excise in order that duty may be collected on the excess shortage, if any in transit. The drums showing excess wastage if they are found to have been tampered with or if the wastages exceeds twice the wastage * Inserted by G.O.Ms.No.29, P&E , dated 19.01.1982 12 ordinarily allowed as transit wastage must be retained at the licensed premises for inspection of the Assistant Commissioner of Prohibition and Excise or other officer deputed by the Commissioner in this behalf.
The spirits should be vatted immediately or within one day of the verification. If one or two drums be held over for want of storage capacity in the vat, the verification should be completed and the unvatted spirits kept in the drum.
(4) The actual stock found on verification shall be entered in the stock register of spirits in Form-3.
(5) An allowance of not more than one half of one percent will be made for wastage in transit in the case of spirits allowed to be imported or obtained from the distilleries in the State. The licensee shall pay duty at the rate prescribed under the Tamil Nadu Rectified Spirit Rules, 1959 for any wastage in excess of the allowance made where such losses could not be accounted for, to the satisfaction of Assistant Commissioner of Prohibition and Excise.