39. Procedure for export of India-made foreign spirits, rectified spirits and denatured spirits.
- Any person holding a stock of India-made spirits, India-made rectified spirits and denatured spirits at a distillery or a bonded warehouse in any district in the State of Nagaland and desiring to export the same in any other State of India shall present an application in the prescribed form for an export pass to the Excise Officer in-charge of the distillery or bonded warehouse together with an import permit authorising the import signed by the Deputy Commissioner or any other officer duly authorised in this behalf of the state of import, specifying the rate of duty chargeable on the India-made foreign spirit and rectified spirit. A treasury receipt showing the payment of duty at the rate in force in the State of import to the credit of revenues of that State shall accompany such an application.
