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State of Mizoram - Section

Section 203 in Mizoram Excise Rules, 1983

203. Duty is to be paid before removal unless bond executed.

- The duty imposed on-
(i)Foreign liquor-
(a)imported under bond, or
(b)manufactured in distillery and stored in the warehouse;
(ii)Ganja-imported under bond and stored in a warehouse;
(iii)Bhang-imported under bond and stored in a warehouse;
shall be paid before removal from a distillery on warehouse unless a bond has been executed for such payment.