Section 903 in Rules under the United Provinces Excise Act, 1910
903. Payment of duty from brewer's advance deposit.
- Brewers are permitted to make advance payments on account of excise duty on beer to be removed from time to time from the brewery. Such removals shall be permitted up to the limit of the advance, without separate payment of duty on account of each consignment of beer removed. No original advance deposit shall be of less than Rs. 2,000 and each time an advance is replenished, it must be of a sum which brings it up to not less than that amount.
