Section 33 in Jharkhand Excise (Country Liquor Manufacturing, Bottling and Storage) Rules, 2018
33. Issue of country liquor only on payment of duty [and additional duty].
(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.(2)For the purpose of these rules, the additional duty or duty in any other name on country liquor manufactured in Jharkhand, under section 27 and section 28 shall be imposed by the State Government.
