(1) Liquor, spirit, khudo (molasses) and wine shall be allowed to be exported under the physical control system by levying excise duty and collecting it in the same condition as when it is produced and exported.
(2) Goods and services subject to excise duty other than those mentioned in sub-rule (1) shall be allowed to be exported under the self-export system.
(2A) Notwithstanding anything written in sub-rules (1) and (2), to export cigarettes, tobacco, khaini, gutkha, panmasala with or without nicotine and similar tobacco products after filing the excise tax and getting the demand form approved. will be given.
(3) In the case of goods based on the physical control system that require excise duty to be collected at the time of production and export, the excise officer may calculate the goods produced by the producer during the financial year and the amount of excise duty to be paid for the same, and demand such amount to be deposited in advance from the producer. If the amount so secured is less than the amount to be paid for excise duty, the excise officer may require the manufacturer to deposit the insufficient amount and the excess amount will have to be returned to the manufacturer.
(4) In the case of goods and services to be exported under the self-export system, the invoice as per schedule-13 shall be collected and filed in accordance with section 3 of the Act. …………
(5) Even after the approval of the request form for the removal of goods under the physical control system, the goods will have to be removed by issuing an invoice as per schedule-13.