39. Procedure for export of India-made foreign spirits, rectified spirits and denatured spirits.
- Any person holding a stock of India-made foreign spirits, India-made rectified spirits and denatured spirits at a distillery or a bonded warehouse in any district in the Province of Assam and desiring to export the same in any other Province of British India shall present an application in prescribed form for an export pass to the Excise Officer-in-charge of the distillery or bonded warehouse together with an import permit authorising the import signed by the Collector or any other officer duly authorised in this behalf of the Province of import, specifying the rate of duty chargeable on the India-made foreign spirit and rectified spirit. A treasury receipt showing the payment of duty at the rate in force in the Province of import to the revenue of that Province shall accompany such an application.
