40. Procedure for the export of spirituous preparations.
- Any person holding a stock of spirituous preparations at distillery or border warehouse in any district in Mizoram and desiring to export it to any other State of India should apply in the prescribed form for an export pass to the Excise Officer-in-charge of the distillery or bonded warehouse from which the export is to be made together with a treasury receipt for the amount of duty on the total quantity of spirit contained in the preparations to be exported to another State at the rates in force in the State of import. Such export shall not be permitted except from distilleries or bonded warehouses.
