- Excise duty shall be levied on country spirit,

(a) 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.

(b) 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.