Section 153 in Rules under the United Provinces Excise Act, 1910
153. Duty on foreign liquor and country spirit payable before issue.
- The still head duty imposed, on foreign liquor and country spirit is payable before issue of such liquor from the distillery, brewery or bonded warehouse concerned, save only in the case of issue under a bond for payment of duty. The export duty is in all cases payable before issue.
