1 Licence for the manufacture of essences.
(i) the licence in this form shall cover the manufacturte of both exempted and approved essences. A holder of a licence in this form shall observe the provisions of the rules relating to the working of distilleries in this State issued and amended from time to time by the Government in so far as the rules will apply to the licence in this form.
(ii) Essences shall be manufactured by using rectified spirit. The quantity of rectified spirit that may be possessed at any one time and the quantity that may be used for manufacture shall be fixed with regard to the requirements of each licence and entered in the licence.
(iii) The licensee shall obtain his supplies of rectified spirit from a distillery in this State holding a licence for manufacture and issue of rectified spirit. Duty on Wastage of the spirit during transit in excess of one half of one percent at the prevailing tariff rate shall be collected from the distiller who will be free to recover it from the licesee
(iv) All consignments of rectified spirit obtained by the licensee shall be verified by the officer of the Revenue Department authorized for the purpose and shall be taken into account for use only after such verification. The rectified spirit shall after verification be stored in a vat which shall be got gauged previously and approved for use by the Assistant Commissioner (Excise), in the city concerned.
(V) The licensee shall maintain the following accounts in the form indicated:- Form E.Ac1 Account of rectified spirit received and issued for manufacture.
Form E Ac2 Account of rectified spirit used and essences manufactured.
Form E.Ac3. Accounts of receipt and issue of essence.
14. E.L.2 licence for the wholesale vend of essence. (i) The licence in this form cover possession and wholesale vend of essences. The kind. Brand and name of the essences which the licensee desires to deal in and the quantity under each kind that may be possessed at any one time and the quantity that may be sold in a year or the period of licence shall be entered in each licence in accordance with the requirements.
(ii) The licensee shall obtain his supplied from the holders of a licence in Form E.L.I. (for manufacture of essences) or from another licensee holding a licence in Form E.L.2 (for wholesale vend of essences) or by import from other States.
The transport of consignments of essences obtained from a manufacturing licensee ( E.L.I) shall be covered by a transport permit in Form E.T.P issued by the supplying licensee and that from another wholesale licensee (Form E.L2) shall be covered by a transport permit in Form E.T.P issued by the Collector of the district in which the purchasing licensee is.
15. E.L 3 licence for retail sale of essences. (i) the licence in this form covers possession and retail sale of essences ( approved essences) to members of the public in quantities not exceeding the limit prescribed for private possession in rule 7.
The kind, name, brand and other particulars of the essences that may be sold under the licence together with the quantity that may be possessed at any one time and that may be sold in a year or the period of currency of licence shall be fixed with reference to the requirements of each licence issued and entered in the licence.
(ii) The licensee shall obtain his supplies of essences either from the holder of a licence in form E.L.I (for manufacture of essences) or in Form E.L.2 (for whole sale vend of essences).
The transport of consignment from the supplying licensee to the purchaser shall be covered by transport permits in Form E.T.P issued by the supplying licensee.
(iii)The licensee shall not sell essences to any person who does not declare the purpose for which he buys the essences.
16) E.L.4 licence for possession and use of essences:- The licence in this form covers possession and use of approved essences.
The kind , name. brand and other particulars of essences that may be possessed and the quantity that may be possessed at any one time, and that used during the year or period of currency of licence, shall be fixed according to the requirements of the licence issued in each case.
ii) The licensee shall obtain his supplies of essences either from the holder of licence in Form E.I.1 (for manufacture of essences) or in Form E.L.2 (for wholesale vend of essences) The transport of consignments of essence to the purchase shall be covered by transport permits in Form E.T.P issued by the supplying licensee.
17) Method of levying Excise Duty : The excise duty leviable under rule 9 of these rules shall be levied in the case of exempted and approved essences manufactured in other States in the Indian Union and imported, on the spirit contained in the essences imported. For this purpose, the importer shall produce proof of the alcoholic strength of the essences he proposes to import at the time of application for import permit and pay the amount of duty calculated at that strength into a Government Treasury and enclose the treasury receipt with the application for import permit. If the Commissioner so directs, the importer shall submit samples of the essences imported by him before they are taken into account. To the Commissioner so that their alcoholic strength may be ascertained for purposes of levy of duty.