41. Exemption from the payment of duty on export of India-made foreign liquor.
- No excise duty shall, however, be payable on rectified spirit supplied from bond to Government, local board and municipal hospitals and dispensaries, educational institutions and such private medical institutions as are conducted on charitable lines in other Provinces which are certified on the indent by the Civil Surgeon of the district of import or any other officer empowered in this behalf by the Government of the Province concerned as being entitled to the supply free of duty. The indent or requisition duly signed or countersigned by such officer shall be deemed to be an import permit and no separate import permit shall be necessary.
