Section 636(3) in Rules under the United Provinces Excise Act, 1910
(3)On receipt of the permit the exporter shall deposit into the treasury-(a)export duty on the total quantity of liquor to be exported; and(b)where the export is made to a State or Union Territory with which the State of Uttar Pradesh has entered into a reciprocal arrangement for the adjustment of the excise duty by book transfer, and the rate of duty in the importing State) or UnionTerritory is higher than that enforced in the State of Uttar Pradesh, and that payable in the importing State or Union Territory on the total quantity of liquor to be exported.
