Section 3(m) in The U.P. Excise Licences (Tender-Cum-Auction) Rules, 1991
(m)'licence fee' means that part of bid-money which is payable on acceptance of the bid other than the part of bid-money described as basic licence fee;(mm)[ 'Low Strength Rum' means spirit made from molasses base and coloured and flavoured so as to resemble rum imported into India and which contains not more than 30 per cent absolute alcohol by volume;] [Inserted by Notification No. 17055, dated 11th March, 1993, published in U.P. Gazette, Part 4, Section (Kha), dated 20th March, 1993.]
