Section 33(1) in Jharkhand Excise (Country Liquor Manufacturing, Bottling and Storage) Rules, 2018
(1)No country liquor in labeled and capsuled bottled shall be issued from the plant without payment of duty, additional duty or duty in any other name as notified by the State Government from time to time form a country liquor bottling plant for the wholesale or retail sale. The Excise duty will be collected before import or transport of ENA for manufacture of Country Liquor.
