(1)Passes for the import of foreign liquor under bond (excluding denatured spirit, rectified spirit, drugs, medicines, chemicals, perfumes and other toilet preparations containing spirit), shall be issued only to persons holding licences for storage of foreign liquor under bond.(2)Passes for the import of denatured spirit shall be issued only to persons holding licences-(a)for wholesale or retail sale of denatured spirit, or(b)to possess denatured spirit in excess of the quantity fixed by the Board as the limit of retail sale.Note. - For the purpose of this rule the countersignature of the Civil Surgeon of a district on an indent for denatured spirit for use in a Government hospital or dispensary or in any other hospital or dispensary under the supervision of Government shall be deemed to be a pass.(3)[ Passes for import of rectified spirit shall be issued on pre-payment of duty in the district of import and only to-] [Substituted by Notification No. 1117-L.S.G. dated 28-2-1939.](a)a person holding a licence to sell such spirit by retail for bona fide medicinal or surgical purposes, or(b)a person holding a licence for the manufacture of perfumes and toilet preparations, or(c)a person holding a permit to obtain such spirit for the manufacture of medicines, or chemicals, or(d)a person holding a licence for compounding and blending foreign liquor, or(e)hospitals and dispensaries, approved by the Commissioner of Excise, which may require rectified spirit for bona fide medicinal and surgical purposes and [for industrial purposes and for educational and scientific purposes] [Inserted by Notification No. 12290 dated 20-12-1961.],(f)passes for Rectified Spirit for troops and military bodies for Defence services requirements:Provided that in the case of passes issued under (f), the duty may be adjusted by book transfer.[Note. - In cases other than those mentioned in sub-rule (3) of this rule, when it is considered absolutely necessary to issue passes for the import of rectified spirit, such passes shall be issued under the specific order of the Excise Commissioner.] [Inserted by Notification No. 1927 L.S.G. dated 20-3-1947.](4)[Deleted by Notification no 4395 dated 11.5.1961.](5)[ Passes for the import of drugs, medicines, chemicals, perfumes and other toilet preparations containing spirit from the bonded manufacturer of other provinces in India, the Indian States or the Foreign Territory in India, shall be granted on prepayment of duty payable in the Province of Bihar to any person whether requiring the preparations for the purposes of sale or for private consumption: Provided that the obligation of taking passes shall be dispensed with in the case of imports from those other provinces in India, the Indian States or the Foreign Territory in India which have entered into an agreement with the Government of Bihar for collection of duty on all exports of spirituous preparations from those places to the Province of Bihar at the rates in force in the said Province and the payment of such duty by book transfer.] [Inserted by Notification No. 51 L.S.G. dated 4-1-1944.]
