NE Rules 11Chapter I · Part I

Section 11 · Issue of pass on payment of duty

- The importer either personally or by his agent shall then apply in the prescribed form to the Deputy Commissioner or such other officer as may be authorised in this behalf in the place of export or to the officer in-charge of the place in which the liquor is kept in bond for payment of the duty in the district or place of export and the Deputy Commissioner or the officer in-charge, as the case may be, shall, if he is satisfied that the proper duty has been paid, at the rate prevailing in Nagaland as indicated in the permit or order of exemption, to the credit of the Government of Nagaland, issue an export pass and forward a copy duly endorsed to the effect that the removal of the liquor has been authorised, to the Superintendent of Excise of the district of import.Note. - An application made to a Revenue Officer outside Nagaland will be in the form prescribed by the State Government or other Chief Revenue Authority of the State or place of export.II. Import by Private Individuals

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