(1)

When any person desires to remove country spirit from any distillery or warehouse for export to any other province in India, under a bond for payment of excise duty, he must execute a bond, in the form prescribed by the State Government or the Governor of Assam as the case may be before the Excise Commissioner of the State in which the distillery or warehouse is situated.

(2)

Such bond may be either a general or a special bond.

(3)

The Excise Commissioner shall sign the bond on behalf of the Governor of Assam, as party to the instrument.

(4)

The Excise Commissioner shall then intimate the fact of the execution of the bond to the officer-in-charge of the distillery or warehouse, who shall after the particular thereof have been entered in a register, issue the liquor as if duty has been paid.