38. Export of duty paid Indian made Foreign Liquor to any place in India.
- Any person may export duty paid Indian made Foreign Liquor manufactured at a distillery in Rajasthan to any place in India under a permit granted as provided in the following rules:[Provided that duty paid Rum possessed by any unit of the Indian Armed Forces may be exported from the State without payment of duty and such export shall not require any permit/pass from the State Authorities.] [Inserted by E & T/62, dated 15.7.1963, Published in Rajasthan Government Gazette Part IV-C, dated 22.8.1963, [15-7-63].][Provided further that if any person authorised to export Indian Made Foreign Liquor on payment of export duty does not export the liquor, refund of the export duty paid may be allowed by the Excise Commissioner.] [Inserted by GSR 64, dated 4.7.1989, Published in Rajasthan Government Gazette Part IV-C, dated 31.8.1989, page 211, [4-7-89].]
