RE Rules 31Chapter III · Import and Export of Indian Made Foreign Liquor, Foreign Liquor and Beer

Section 31 · Duty how paid

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(1)

The export duty on Indian made Foreign Liquor will be levied by pre-payment in the District of export or by credit against a distillers advance duty deposit, before the liquor is exported from the distillery, warehouse or licensed wholesale vendors premises.

(2)

No pass covering the export of any such consignment shall be issued by any Excise Officer of the District of export until the duty above referred to has been paid.

(3)

Rectified spirit shall not be exported without the permission of the Excise Commissioner.Export from Distilleries in Bond to other States in India

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