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Section 22: Payment of excise duty and ***[Import fee

Tamil Nadu Indian-Made Foreign Spirits (Manufacture) Rules, 1981State Rules of Tamil Nadu · 1937

(1) An excise duty at such rate as the State Government may prescribe from time to time, shall be paid by the licensee on the stock of Indian-made foreign spirits issued from a blending unit for local consumption within the Stage.

(2) An excise duty at such rate as the State Government may prescribe from time to time, shall be paid by the person holding export permit for the stock of Indian-made foreign spirits exported to other States.

(3) ****[Omitted]

(4) An ****[import fee] of rupees five per bulk litre shall be paid by the licensee on the stocks of concentrates ****[and special spirits and at the rate of Re.1/-(Rupee one only) per bulk litre on stocks of rectified spirit, neutral alcohol or silent spirit, absolute alcohol and denatured spirit imported for the manufacture of Indian-made foreign spirits.

22-A. [Omitted] 22-B. Alteration or modification of composition of spirit.- The licensee shall alter or modify the composition of spirit of each of the varieties of Indian-made foreign spirits for which the Commissioner has fixed a price, only after due information to the Commissioner.

Where this provision sits

ActTamil Nadu Indian-Made Foreign Spirits (Manufacture) Rules, 1981
Section22
Marginal notePayment of excise duty and ***[Import fee
JurisdictionState of Tamil Nadu
StatusIn force as published by the source

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