(2) Every manufacturer of Indian Made Foreign Liquor, Beer of Wine desirous of exporting Indian Made Foreign Liquor, Beer of Wine in the State of Maharashtra shall declare his manufacturing cost and maximum retail price of every of Potable Liquor to the Commissioner in quadruplicate. The Commissioner shall authenticate all the four copies and return one copy to the exporter to the State, retain remaining copies for this record and for sending to State Excise Superintendents of the Districts and to the officer in-charge of Trade and Import licence concerned.
1[Explanation—For the purpose of sub-rules (1) and (2) for computing the manufacturing cost, the cost of alcohol imported, if any, into the country across the Customs frontiers may be excluded.]1
3[(3) The holder of valid certificate in Form L as appended to Maharashtra Foreign Liquor (Import and Export) Rules, 1963, shall, by statement in sufficient number of copies as specified by the Commissioner, declare his manufacturing cost and Maximum Retail Price of every pack of Imported Foreign Liquor which he wishes to remove from the custom frontier or custom bond, to the Commissioner. The Commissioner shall authenticate all the necessary copies and return one copy to the Trade and Import license holder in Form FL-I as appended to the Bombay Foreign Liquor Rules, 1953 and retain remaining copies for his record and for the record of the Superintendent of the district in which FL-I license is located.]3