- Excise duty shall be levied on country spirit,
- Before removal from an Excise warehouse in the territories to which the Act applies for transport to the premises of a licenced retail vendor in the areas to which the Act applies at the rate of Rs.40.00 (Rupees forty only) per LPL.
- When exported from the territories to which this Act applies to any place outside such territories at the rate of Rs.40.00 (Rupees forty only) per LPL.