TE Rules 20Chapter I · [Rules made under S.&5]
Section 20 · Export of country spirit
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(1)
Country spirit may be exported only under a bond for the payment of excise duty and with the permission of the Collector, which will not be given unless the authorities of the place of import allow the importation of such spirit therein.(2)
Rules 13 to 17 shall apply, mutatis mutandis, to such exports.Your private note on this section
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