Section 636 in Rules under the United Provinces Excise Act, 1910
636.
A distiller holding licences for bottling Indian-made foreign liquor of his own manufacture and for selling it by wholesale may export such foreign liquor bottled on his wholesale premises, to any other State or Union Territory in India subject to the following conditions ;(1)The exporter shall obtain from the importer a permit authorizing the import signed by the Chief Revenue Authority of the importing State or Union Territory or by an officer duly authorized in this behalf.(2)The permit shall specify-(a)the name and address of the person or firm authorized to import,(b)the description and quantity of the foreign liquor to be imported,(c)the rate of duty chargeable in the importing State or Union Territory with which the State of Uttar Pradesh has entered into reciprocal arrangements for the adjustment of the excise duty by book transfer.Note. - The State of Uttar Pradesh has such reciprocal arrangements with the State and Union Territories detailed below :(i)The States of Assam, Bihar, Maharashtra, Gujarat, Madhya Pradesh, Orissa, Punjab and West Bengal.(ii)The Union Territory of Delhi (erstwhile part C State of Delhi).(d)the rate of duty charged in the importing State or UnionTerritory and the fact that it has been realised in advance in case of import other than those covered by clause (c).(3)On receipt of the permit the exporter shall deposit into the treasury-(a)export duty on the total quantity of liquor to be exported; and(b)where the export is made to a State or Union Territory with which the State of Uttar Pradesh has entered into a reciprocal arrangement for the adjustment of the excise duty by book transfer, and the rate of duty in the importing State) or UnionTerritory is higher than that enforced in the State of Uttar Pradesh, and that payable in the importing State or Union Territory on the total quantity of liquor to be exported.(4)On receipt of the permit and the treasury receipt the wholesale vendor shall prepare a pass in Form F.L. 23 in quadruplicate and submit it to the Excise Inspector in-charge of the distillery. The Excise Inspector shall, after satisfying himself that duty has been correctly realized affix his signature to the pass. The exporter shall then send one copy of the pass to the Collector of the district of export, one copy to the Chief Revenue Authority of the place of import or such other officer as may be authorised in this behalf, one copy to the consignee and shall retain the fourth copy. The treasury receipt shall always accompany the copy of thdl pass sent to the Collector of the exporting districts.(5)The pass in Form F.L. 23 shall state clearly-(a)the name and address of the consignor;(b)the name and address of the consignee;(c)the exact description and quantity of each kind of foreign liquor despatched under the pass;(d)the route by which it is despatched;(e)the date of despatch; and(f)in case of export against duty paid permit, the fact that the duty has been prepaid in the State of import.(6)a separate pass in Form F.L. 23 shall be issued in respect of each consignment. The Chief Revenue Authority or other officer of the place of import should send the copy of the pass received by him duly countersigned, to the Excise Commissioner, Uttar Pradesh, in support of the claim for refund of duty annually after the close of the excise year.(7)Should the rate of duty in the importing State be lower than that in force in Uttar Pradesh, exporter shall be entitled to a refund of the difference in duty. If the duty has been prepaid in the State of import at the rate in force at the time of issuing import permit, the exporter shall be entitled to a refund of duty deposited by him in the state of export on verification of the claim by the Excise Inspector in-charge of the distillery on the basis of export passes in Form F.L. 23 duly countersigned by the Chief Revenue Authority of the State or Union Territory of import or the officer appointed in this behalf in token of receipt of the consignment of Indian-made foreign liquor.
