243. Duty to be paid before removal unless bond executed.
- The duty imposed on-(i)foreign liquor and country spirit-(a)imported under bond, or(b)manufactured in a distillery and stored in an Excise warehouse,(ii)ganja-imported under bond and stored in an Excise warehouse,(iii)Bhang-imported under bond and stored in Excise warehouse, shall be paid before removal from distillery or Excise warehouse unless a bond has been executed for such payment or unless a pass granted by the Deputy Commissioner for supply of country spirit to holders of canteen licences.
