Section 440 in Rules under the United Provinces Excise Act, 1910
440.
Duty-paid country spirit manufactured at any distillery in Uttar Pradesh may be exported to any State or Union Territory in India subject to the following conditions :(1)The exporter shall present an application for a pass to the Excise Inspector-in-charge of the distillery together with a permit to import granted by the Chief Excise Authority or by the person authorised in this behalf of the State or Union Territory of import.(2)The Excise Inspector may, therefore, grant a pass authorising the export of spirit on payment of duty at the rate mentioned in the permit and the export duty. A copy of the pass shall be sent to the Collector or Deputy Commissioner of the district of import.Notes. - (1) Such duty paid exports can be made to only those States or Union Territories with which reciprocal arrangements for refund of duty have been made between the Government of Uttar Pradesh and the States or Territory of Import.The State of Uttar Pradesh has such reciprocal arrangements with the States and Union Territories detailed below :(a)The States of Assam, Bihar, Maharashtra, Madhya Pradesh, Orissa, Punjab and West Bengal;(b)The Union Territory of Delhi (erstwhile Part C State of Delhi).(2)The duty, other than the export duty shall be remitted to the Government of the State or Union Territory of import by the Excise Commissioner by book transfer as soon as the claim for refund of duty is preferred by the State or Union Territory of import.(3)In the case of export to these State or Union Territories from Rosa Distillery the permit may be granted by the Deputy Commissioner of the district into which the spirits is to be imported.(c)Transport of Country Spirit
