No bottles of Indian-made foreign spirits shall be removed from the blending unit without payment of excise duty ****[***] in accordance with rule 22.
*****[Provided that where the excise duty [***] on the stock of Indian-made Foreign Spirits to be removed from the blending unit could not be remitted into the Bank or Treasury by the licensee due to public or Bank holiday or due to strike by the employees of the Bank or Treasury, the licensee may, with the permission of the Commissioner in writing, move such stock of Indian-made Foreign Spirits from the blending unit without prepayment of excise duty and remit the excise duty into the Bank or Treasury on the day following the public or Bank holiday or following the date of withdrawal of strike by the employees of the Bank or Treasury, as the case may be.]
20-A. Export of Indian-made Foreign Spirits.– (1) No Indian-made foreign spirit shall be exported to other States by the holder of the licence under rule 7 except under an export licence in Form 9-A issued by the Commissioner under these rules and in accordance with the conditions subject to which such export licence is issued.
(2) The holder of the licence under rule 7 desirous of obtaining a licence for export of Indian-made foreign spirits to other States shall apply to the Commissioner. Every application shall be affixed with a court-fee label to the value of rupees two and accompanied by the treasury receipt in support of payment of an annual export licence fee of rupees *[four thousand only]. The Commissioner may issue a *** Inserted by G.O.Ms.No.147, P&E (III) dated
11.03.1983 **** omitted by G.O.Ms.No.112, P&E (II) , dated 03.06.2003 ***** Proviso inserted by SRO A-33 / 96 *Substituted in G.O.Ms.No.112, dt:
3.6.2003 16 licence in Form 9-A. The Commissioner may approve the specifications, brand names and labels to be used in respect of Indian-made foreign spirits to be exported.
20-B. Procedure for export.- The holder of the licence in Form 9-A desiring to export Indian-made foreign spirits shall apply for an export permit to the Commissioner in Form 10 which shall be affixed with a court-fee label to the value of rupees two and accompanied by the treasury receipt in support of payment of the export permit fee of rupees ten. Every such application shall be accompanied by an import licence or the permit or a ‗No Objection Certificate‘ issued by the importing State allowing the import. The treasury receipt in support of the payment of excise duty and *[import fee] under rule 22 shall also be enclosed to the application in Form 10. The export permit issued by the Commissioner or any officer authorised on his behalf shall be in Form 11. The route by which the Indian-made foreign spirits shall be exported from the manufactory to the place of delivery shall be specified in the export permit issued by the Commissioner or the authorised officer. He shall also issue orders regarding escort during the transport of Indian-made foreign spirits upto the border of the State of Tamil Nadu. The cost of the escort shall be borne by the exporter.
The Commissioner, may require the holder of the permit to produce, within a reasonable time from the date of issue of the export permit, any satisfactory proof of the consignment having reached its destination.
*[Provided that the holder of an export permit shall be required to pay the differential amount, if any, between the rates of excise duty payable under sub-rule (1) and the rates of excise duty payable under sub-rule (2) of rule 22, in the event of his failure to produce satisfactory proof of the consignment having reached its destination.]