Section 428 in Rules under the United Provinces Excise Act, 1910
428. Export duty.
- A manufacture on export duty of rupee one and paise seventy five per litre of alcohol, shall be levied on all country spirit exported to any State or Union Territory in India from any distillery or bonded warehouses in Uttar Pradesh.How export is levied. - The export duty will be levied by prepayment at the district treasury of the district or export before the spirit is exported from the distillery or bonded warehouse.
