(i)Application for import of preparations containing India-made spirit. - The importer or his agent shall apply to the Deputy Commissioner or Excise Officer of the place of export, and this Officer or the officer-in-charge of the distillery, laboratory or factory, acting on his instruction, will after satisfying himself that the amount of duty paid is correct according to the rate prevailing in Nagaland, if he sees no objection, authorise export direct to the place of import in Nagaland, and issue a pass accordingly. He will send a copy of the pass showing in detail the bulk contents and spirit contained in L.P. litres or part thereof direct to the Superintendent of Excise of the district of Import.
