RE Rules 85Chapter XII · Mode of Payment of Duty
Section 85 · Duty on foreign liquor and country liquor payable before issue
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(1)
The duty on manufacture, imposed for the time being in respect of foreign or country liquor shall be payable before the issue of such liquor from the distillery, brewery, warehouse or godown (as the case may be) except where the issue is under a bond for the payment of duty.(2)
Export duty in all cases is payable before issue.Your private note on this section
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