TE Rules 13Chapter I · [Rules made under S.&5]
Section 13 · Execution of bond
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(1)
When any person desires to remove foreign liquor from any distillery or excise warehouse for export to any other State in India, under a bond for the payment of excise duty, he must execute a bond, in the prescribed form, before the Collector.(2)
Such bond may be either a general or a special bond.(3)
The Collector shall sign the bond on behalf of the Chief Commissioner as a party to the instrument.(4)
The Collector shall then intimate the fact of the execution of the bond to the officer-in-charge of the distillery or excise warehouse, who shall, after the particulars thereof, have been entered in the prescribed bond register, issued the liquor as if duty had been paid.Your private note on this section
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