33. Procedure for import of preparations containing India-made spirit on prepayment of duty in State of export.
- Preparations containing spirit manufactured in India may be imported from a bonded distillery, bonded laboratory or bonded factory in any part of India, on duty being paid into the Treasury to the credit of the Government of Nagaland under the appropriate head of account for adjustment by the Accountant General of Nagaland in accordance with the following procedure :(i)Application for import of preparations containing India-made spirit. - The importer or his agent shall apply to the Deputy Commissioner or Excise Officer of the place of export, and this Officer or the officer-in-charge of the distillery, laboratory or factory, acting on his instruction, will after satisfying himself that the amount of duty paid is correct according to the rate prevailing in Nagaland, if he sees no objection, authorise export direct to the place of import in Nagaland, and issue a pass accordingly. He will send a copy of the pass showing in detail the bulk contents and spirit contained in L.P. litres or part thereof direct to the Superintendent of Excise of the district of Import.He will also furnish a quarterly statement of export to Nagaland to the Chief Excise authority of the State, to be forwarded to the Excise Commissioner, Nagaland.(ii)Examination of consignments of spirituous, Medicinal and toilet preparations on arrival. - The importer shall give intimation of the arrival of the consignment to the Superintendent of Excise of the district of import and shall not open the consignment until it has been examined by an officer of the Excise Department, together with the export pass received by the importer or the Superintendent of Excise has intimated that it will not be examined. If the consignment is not verified or no intimation is received from the Superintendent of Excise of the district within two days from the date of intimation of arrival of consignment the importer shall be at liberty to open the consignment and utilise the contents.(iii)The Superintendent of Excise shall send the copy of the pass received by him to an officer mentioned in sub-paragraph (ii) above, who shall check the bulk contents of the consignment and endorse the result on the pass. The proof spirit contents of each preparation as certified by the Excise authority of the district of export will ordinarily be accepted for the purpose of these rules to be correct. The Superintendent of Excise may also, if for any reason he considers it necessary in the case of any particular consignment cause it to be tested and samples taken for the purpose of analysis. The Superintendent of Excise shall forward all such export passes to the Excise Commissioner at the end of each quarter or such' period as may be determined by the Excise Commissioner, together with a statement showing the quantity in proof litre of spirit contained in the preparations imported from other States, the amount of duty to be adjusted and such other particulars as may be required by the Excise Commissioner.(iv)On the basis of the passes and the quarterly statement the Excise Commissioner shall formulate a claim for the amount of duty to be recovered less any deduction agreed upon from the State of export.B. Import on pre-payment of duty in Nagaland
