42. Exemption from payment of duty on export of spirituous preparations.
- No excise duty shall, however, be payable on spirituous preparations supplied from bond to Government local board and municipal hospitals and dispensaries and such private medical institutions as are conducted on charitable lines in other States which are certified on the indent by the Civil Surgeon of the district of import or by any officer empowered in this behalf by the State Government of the State concerned, as being entitled to supply free of duty.
