Amendment status not verified — confirm the current text below against the official source.
Export of [excisable articles].— No [excisable articles] shall be exported from the State to any place within India or outside India except on the authority of a permit or no objection certificate, as the case may be, issued by the Commissioner indicating that the fees or cess, if any, imposed by or under this Act has been paid. Provided that when the excisable articles are to be exported from the State to any place outside India, the exporter or his authorized agent shall present the excisable articles together with duplicate copy of the document issued by the Commissioner to the Customs Collector, Border Examiner or any officer of Customs or Land Customs duly appointed by the competent authority.] 35 Clause 3-A inserted by Amendment Act 10 of 1976, however by the Amendment Act 20 of 2001 existing provision numbered as sub-section (1), thereof and after sub-section (1) sub-section (2) inserted. 36 Substituted by Amendment Act 20 of 2001. 37 Substituted by Amendment Act 11 of 1973. (Central Act 45 of 1860). Manual of Goa Laws (Vol. II) – 180 – Excise Duty Act and Rules