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State of Goa - Section

Section 11 in The Goa, Daman and Diu (Excise Duty) Rules, 1964

11. Methods of export.

- Subject to the provisions of the Act and the following rules, Indian made foreign liquor manufactured in the State may be exported from the distillery, brewery, warehouse of licensed wholesale vendor's premises either,
(a)on execution of a bond for payment of duty in the State; or
(b)on payment of duty in the State.