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State of Tripura - Section

Section 194 in Tripura Excise Rules, 1962

194. Duty to be paid before removal unless bond executed.

- The duty imposed on-foreign liquor and country spirit-
(a)imported under bond, or
(b)manufactured in a distillery and stored in a distillery or excise warehouse,
shall be paid before removal from the distillery or excise warehouse unless a bond has been executed for such payment.