Excise (Spirits) Act, 1863 Section 1 - Bare Act |
| State | Central Government |
| Year | 1863 |
| Section Title | Duty Payable on Removal of Such Spirits from Distillery |
Spirits intended to be used exclusively in arts and manufactures or in chemistry may be removed from any licensed distillery in any {Substituted by the A.O. 1950, for "Province" which had been subs. by the A.O.1948, for "part of British India".} [State] on payment of duty {Substituted by Act 8 of 1894, s.6, for "calculated at ten".} [not exceeding five] percent. on the value of the spirits:
Provided that no spirits shall be so removed until they have been effectually and permanently rendered unfit for human consumption.