Section 440(2) in Rules under the United Provinces Excise Act, 1910
(2)The Excise Inspector may, therefore, grant a pass authorising the export of spirit on payment of duty at the rate mentioned in the permit and the export duty. A copy of the pass shall be sent to the Collector or Deputy Commissioner of the district of import.Notes. - (1) Such duty paid exports can be made to only those States or Union Territories with which reciprocal arrangements for refund of duty have been made between the Government of Uttar Pradesh and the States or Territory of Import.The State of Uttar Pradesh has such reciprocal arrangements with the States and Union Territories detailed below :(a)The States of Assam, Bihar, Maharashtra, Madhya Pradesh, Orissa, Punjab and West Bengal;(b)The Union Territory of Delhi (erstwhile Part C State of Delhi).
