(1)When any person desires to remove country spirit from any distillery or warehouse for export to any other State in India under a bond for payment of excise duty, he must execute a bond in the form prescribed by the State Government or the Governor of Nagaland, as the case may be, before the Deputy Commissioner of the district in which the distillery or warehouse is situated(2)Such bond may be either a general or a special bond.(3)The Superintendent of Excise shall sign the bond on behalf of the Governor of Nagaland as a party to the instrument.(4)The Superintendent of Excise shall then intimate the fact of the execution of the bond to the Officer in-charge of the distillery or warehouse, who shall after the particulars thereof have been entered in a register, issue the liquor as if duty has been paid.
