(1)When any person desires to remove foreign liquor from any distillery or excise warehouse for export to any other State in India, under a bond for the payment of excise duty, he must execute a bond, in the prescribed form, before the Collector.(2)Such bond may be either a general or a special bond.(3)The Collector shall sign the bond on behalf of the Chief Commissioner as a party to the instrument.(4)The Collector shall then intimate the fact of the execution of the bond to the officer-in-charge of the distillery or excise warehouse, who shall, after the particulars thereof, have been entered in the prescribed bond register, issued the liquor as if duty had been paid.
