Section 97A(1) in Tripura Excise Rules, 1962

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State of Tripura - Subsection

Section 97A(1) in Tripura Excise Rules, 1962

(1)A person, who has imported or transported spirit (other than country spirit) under a bond for payment of duty shall pay to the Administration, in lieu of the duty payable under Rule 87, duty on any quantity of spirit so imported or transported, which having been certified as received in any vessel, is not forthcoming at the time when the spirit is gauged and proved for removal, unless he is able to account for the absence to the satisfaction of the Excise Commissioner and subject to the allowances hereunder mentioned (calculated at proof strength).

		Per cent
On spirits stored in any wooden vessel	For any period not exceeding one month	1
	For any period exceeding one month	1 ½
On spirits stored in any metal vessel	For any period	½

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State of Tripura - Subsection

Section 97A(1) in Tripura Excise Rules, 1962