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Excise Test : Part A - Paper I
Choose the correct answer from the following options
1. Under the Distillery and Warehouse Rules if spirits are removed from the Warehouse without prior payment of duty, state the procedure followed :
A The duty will be remitted by the distillery when, the consignment reached detination
B The distiller shall execute a Bond for the payment of duty
C The duty will be paid by the importing firm
D None of the above