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State of Nagaland - Section

Section 44 in Nagaland Excise Rules

44. Export pass for spirituous preparations.

- In the absence of any objection, the Excise Officer in-charge of the distillery or bonded warehouse shall, after satisfying himself that the amount of duty paid is correct, grant an export pass in Form 1 of the Miscellaneous series in triplicate authorising the export of those preparations. The original copy shall be retained by the Excise Officer in-charge of the distillery or bonded warehouse and shall be forwarded through the Deputy Commissioner of the district of the export to the Excise Commissioner, Nagaland with the quarterly statement of exports prescribed under Rule46 below. The duplicate copy shall be given to the exporter to accompany the consignment and the triplicate copy shall be sent to the Deputy Commissioner or any other officer as may be authorised in this behalf of the district or place of import.