40. Exemption from the payment of duty on export of rectified spirit.
- No excise duty shall, however, be payable on rectified spirit supplied from bond to Government institutions and municipal hospitals and dispensaries, educational institutions and such private medical institutions as are conducted on charitable lines in other States which are certified on the indent by the Chief Medical and Health Officers of the district of import or any other officer empowered in this behalf by the Government of the State concerned as being entitled to the supply free of duty. The indent or requisition duly signed or countersigned by such officer shall be deemed to be an import permit and no separate import permit shall be necessary.
