44. Payment of duty to other State on export of spirituous preparations.
- The total amount of duty so collected in Mizoram shall be credited to the State of import by book transfer at the end of each quarter, less any deduction agreed upon with the importing State on account of collection, testing and supervision charges.Note. - The Excise Officer-in-charge of distillery or bonded warehouse shall maintain a list of all spirituous preparations manufactured in distillery or bonded warehouse showing the standard proportion of spirit contained in each preparation. This list will be supplied by the Excise Officer-in-charge to any exporter on payment of its price to be fixed by the Commissioner from time to time which shall be credited into the local treasury.
