The Excise Act 1871, 10 of 1871, (Rep., Act 22 of 1881)

Section 4. No drawback shall be allowed on spirits exported to any port in British India except Aden, or on spirits shipped as stores

Repealed or not in force · As amended up to 2026-08

84. No drawback shall be allowed on spirits exported to any port in British India except Aden, or on spirits shipped as stores. II 4. Nothing herein contained affects Act No. XVI of 1863 (to make special provision for the levy of the Excise Duty payable on Spirits used exclusively in Arts and Manufactures or in Chemistry). II.—MANUFACTURE OF SPIRITS AND FERMENTED LIQUOR. English distilleries not to be constructed or worked without license.

Source: India Code