17. Drawing of samples and their disposal

(2) If the examining officer finds on examination of the consignment under sub-rule (1) that the quantity contained in each receptacle or package is less than that shown in the aforesaid certificate; and the deficiency exceeds the quantity which is allowed as wastage in the State from which the consignment has been imported, the Examining Officer shall ascertain from the Excise Officer at the exporting place the amount of duty leviable on such deficiency.

(3) The examining officer shall also—

1. (a) in the case of foreign liquor the real alcoholic strength of which can be ascertained by hydrometer draw samples and examine the strength of the foreign liquor contained in each cask, drum or other receptacle; and
2. (b) in the case of Indian-made foreign liquor the real alcoholic strength of which cannot be ascertained by hydrometer, draw samples and send them to the Chemical Analyser to Government for checking the strength.

17. Drawing of samples and their disposal

The following procedure shall be observed in drawing samples and sending them to the Chemical Analyser to Government for the purposes mentioned in sub-rule (3) of rule 16 :

1. (a) two samples shall be drawn from each drum, cask or other receptacle or if the consignment consists of bottles two samples of each kind of foreign liquor;
2. (b) a sample shall be not less than 114 millilitre;
3. (c) each bottle of sample shall be properly corked and sealed with the examining officer's own seal and labelled as shown below:

No. of import pass
Date of import pass
Description of foreign liquor
No. and date of forwarding letter

1. (d) the sample shall be drawn and sealed in the presence of the importer or his agent; and
2. (e) the duplicate samples shall be kept under lock until such time as the result of analysis has been received provided that they may be forwarded to the Chemical Analyser if he requires them for replacing the samples sent to him or for a further analysis. The duplicate samples when no longer required shall be returned to the importer or his agent;
3. (f) all samples required for analysis under this rule shall be supplied free of cost, by the importer.

18. Deposit of consignment in, and withdrawal from the bonded warehouse in the case of import in bond

(1) Where the foreign liquor is imported in bond, the consignment shall, after it is examined under rule 16, be sent to the bonded warehouse together with Part IV of the pass and the certificate. Particulars of the consignment shall be entered by the Officer-in-charge of such warehouse in the register of deposits and withdrawals which shall be kept in such form as the Commissioner may direct. Where the consignment is of rectified spirit imported for use in a bonded laboratory it shall be allowed to be removed to the bonded laboratory and the Prohibition and Excise Officer-in-charge of such laboratory shall after entering particulars about it in the register of receipts verify its quantity