(i)By whom. - Save up to a limit [fixed under section 14 of the Act] [Substituted by E &T/59, dated 13.3.1962, Published in Rajasthan Government Gazette Part IV-C, dated 17.5.1962, [13-3-62].] no person, other than a licensed wholesale vendor of denatured spirit [or denatured spirituous preparation] [Inserted by E & T/60, dated 22.6.1962, Published in Rajasthan Government Gazette Part IV-C, dated 12.7.1962, [22-6-62].] shall export denatured spirit [or denatured spirituous preparation] [Inserted by E & T/60, dated 22.6.1962, Published in Rajasthan Government Gazette Part IV-C, dated 12.7.1962, [22-6-62].] outside Rajasthan.(ii)Permit of import. - The exporter shall obtain a permit from the appropriate Excise Officer of the State of import authorising import of denatured spirit [or denatured spirituous preparation] [Inserted by E & T/60, dated 22.6.1962, Published in Rajasthan Government Gazette Part IV-C, dated 12.7.1962, [22-6-62].] and specifying the quantity to be imported:[Provided that the exporter shall not be required to obtain the said permit where there is no restriction on such import in the State of import.] [Inserted by GSR 28, dated 13.8.1984, Published in Rajasthan Government Gazette Part IV-C (Extraordinary), dated 14.8.1984, page 106, [13-8-84].](iii)Application for pass. - The exporter shall then present an application to the Assistant Excise Commissioner of the District specifying-(a)the name of the consignee;(b)the quantity of denatured spirit to be exported;(c)the description of the spirit stating the denaturants and their proportion used therein along with certificate to this effect issued by the Excise officer-in-charge. The application shall be accompanied by the permit of import and a treasury receipt of the excise duty pre-paid on the quantity of denatured spirit [or denatured spirituous preparation] [Inserted by E & T/60, dated 22.6.1962, Published in Rajasthan Government Gazette Part IV-C, dated 12.7.1962, [22-6-62].] to be exported [at the rate for the time being levied thereon] [Substituted by E &T/59, dated 13.3.1962, Published in Rajasthan Government Gazette Part IV-C, dated 17.5.1962, [3-3-62].].(iv)Issue of pass. - If the application is in order, the [District Excise Officer or Assistant Excise Officer] [Substituted by GSR 60, dated 18.9.1969, Published in Rajasthan Government Gazette Part IV-C, dated 16.10.1969, [18-9-69].] may grant a pass authorising export. The pass shall be in quadruplicate, one copy deliverable to the exporter, second to be forwarded to the Excise Inspector concerned of the exporting state, the third to officer who granted the permit and the fourth to be retained for record.(v)Verification of export. - The consignment shall be sealed with the departmental seal. On reaching the consignment at the destination, the exporter shall get a certificate on his copy of the pass from the officer of the place of import in proof of the same having reached there and then present the said pass before the issuing authority.Transport
