43. Procedure for the export of spirituous preparations.
- Any person holding a stock of spirituous preparations at distillery or bonded warehouse in any district in Nagaland and desiring to export it to any other State of India should apply in the prescribed form for an export pass to the Excise Officer in-charge of the distillery or bonded warehouse from which the export is to be made together with a treasury receipt for the amount of duty on the total quantity of spirit contained in the preparations to be exported to another State at the rates in force in the State of import. Save as provided in the proviso hereunder such export shall not be permitted except from distilleries or bonded warehouses :Provided that no export pass shall be necessary for the export by post to private persons of not more than 450 ml. at one time of duty paid spirituous medicinal and toilet preparations and perfumery which are meant for bona fide private consumption and not for sale.
