Section 608 in Rules under the United Provinces Excise Act, 1910
608. Methods of import.
- Indian-made foreign liquor may be imported either-(1)in bond for payment of duty in Uttar Pradesh;(2)on repayment of duty in Uttar Pradesh; or(3)on repayment of duty in the State or Union Territory of export, at the rates leviable in Uttar Pradesh to be subsequently transferred to this State by book transfer;(4)free duty or a reduced rate of duty under the conditions laid down in the rules hereinafter following.(1)Import in Bond
