Section 632 in Rules under the United Provinces Excise Act, 1910
632. How levied.
(1)The export duty will be levied by pre-payment at the district treasury of the district of export or by credit against the distiller's advance duty deposit before the spirit is exported from the distillery bonded warehouse or wholesale premises of the distiller.(2)No pass covering the export of any such consignment will be issued by the District Officer or by any Excise Officer of the district of export until the duty above referred to has been paid.(b)From distilleries in bond
