(1) Spirit required for compounding and blending shall be issued from the spirit store on requisition from the licensee in Form-4.
(2) Indian-made foreign spirits must be coloured to resemble foreign liquor, the name of which it bears, No colouring matter shall be added to compound gin.
*[(3) No flavouring or colouring matter other than the one permitted under the Fruit Production Order, 1955 shall be added to the spirits.]
(4) As the strength of spirits is observed in the process of compounding, only the original strength of spirit shall be taken into account for changing duty.
(5) When foreign essences spirits imported from outside India are used, the portions of such essences and spirits so added for compounding and flavoring will not be excluded for purpose of levy of excise duty
(6) When it is found or suspected that some matter which will prevent the ascertainment of true strength by means of hydrometers, is present in the spirit the number of degree to be added to the apparent strength on account of obscuration shall be certified by the Chemical * Substituted by G.O.Ms.No.56, P&E (III) dated
22.02.1991 13 Examiner on analysis of a sample submitted to him. Duty shall be calculated on the quantity and strength of such spirit after addition of the number of degrees of proof certified as necessary to be added to the apparent strength as ascertained by hydrometer.
(7) A distinctive batch number shall be given to each lot of spirits compounded or blended and matured.
(8) The Indian-made foreign spirits after blending shall be matured in such fashion and for such period as may be fixed by the Commissioner from time to time.
(9) Blended and matured spirits shall be kept in separate vats and removed to the bottling room.
(10) A record of compounding operation shall be kept in Form-5.
(11) A record of blending and maturing operations shall be kept in Form-6.
(12) No wastage shall be allowed in compounding or filtering.
But an allowance of not more than one half of one percent shall be allowed in blending or maturing.
* [Any deficiency in excess, of the above limit shall be charged with duty at such a rate as applicable to Indian-made foreign spirits:
Provided that the wastage shall be calculated on the quantity of Indian-made foreign spirit and not on its strength.]
**[(13)The materials like water, flavoring essence and coloring matter used in the manufacture shall conform to the standards laid down in Prevention of Food Adulteration Act, 1954 or those laid down by Bureau of Indian Standards. No ingredients noxious to health shall be used in compounding, blending and bottling. The water used shall be of pure quality. It shall be got analysed by Government Chief Water Analyst once in a quarter and declared fit for human consumption.]
***[(14) The Indian-made foreign spirits shall be permitted to be passed for use from the manufactory, only when it has a minimum strength of 35 degree u.p. for Gin and 25 degree u.p. for all other kinds of spirits.]
* Inserted by G.O.Ms.No.203, P&E (III) dated
29.09.1999 ** Substituted by G.O.Ms.No.56, P&E (III) dated
22.02.1991 *** Substituted by G.O.Ms.No.593, P&E (III) dated
21.05.1990 14