Section 7 in The Punjab Excise Fiscal Orders, 1932
7.
The rate of excise duty on the bhang imported into, exported outside and or transported within the territories of Haryana shall be Rs. 20 per 10 kilograms or less :-Provided that-(a)When the same consignment of bhang is-(i)imported or exported; or(ii)imported and transported; or(iii)transported and exported; or(iv)transported or retransported, in the course of the same or a continuing business transaction, duty shall be levied once only in respect of the whole of such transaction;(b)No transport duty shall be levied on bhang transported from one place to another situated within the limits of the same district except on transport of bhang by retail sale licenses purchased from wholesale licensees of the same district;(c)duty shall be calculated on gross weight of each parcel or package of bhang imported, exported or transported.
