Section 634 in Rules under the United Provinces Excise Act, 1910
634. Duty paid export.
- Any person may export duty paid foreign liquor manufactured at a distillery in Uttar Pradesh to any place in India under a pass in Form P.D. 25 granted as provided in the following rules ;(1)The exporter shall present an application for a pass in Form P.D. 25 to the Excise Inspector in-charge of the distillery, together with a permit authorising the import signed by the Chief Revenue Authority of the importing State or Union Territory, or by an officer duly authorized in this behalf, specifying the rate of duty chargeable on the foreign liquor, and a treasury receipt for the amount of duty on the total quantity of foreign liquor to be exported.(2)The Inspector may thereupon grant in a pass in Form P.D. 25 authorizing the export of the foreign liquor and endorsing the rate of duty specified in the permit and the total amount of duty recovered. One copy of the pass shall be sent to the authority granting the permit.
