Section 634(1) in Rules under the United Provinces Excise Act, 1910
(1)The exporter shall present an application for a pass in Form P.D. 25 to the Excise Inspector in-charge of the distillery, together with a permit authorising the import signed by the Chief Revenue Authority of the importing State or Union Territory, or by an officer duly authorized in this behalf, specifying the rate of duty chargeable on the foreign liquor, and a treasury receipt for the amount of duty on the total quantity of foreign liquor to be exported.
