Section 10 in Andhra Pradesh Distillery (Manufacture of Indian made Foreign Liquor other than Beer and Wine) Rules, 2006
10. Excise Duty.
(1)The Excise duty shall be paid at such rates as may be specified by the Government from time to time.(2)The licensee shall execute an agreement binding himself, his heirs, legal representatives and assignees to observe the conditions of licence, hypothecating the buildings, machinery, apparatus together with the stock as security for the payment of money which may be due to the Government.
