Section 446(a) in Rules under the United Provinces Excise Act, 1910
(a)'Country Liquor' or 'Foreign Liquor' means liquor as defined in Section (3) (ii) which the State Government has declared and classified as such under sub-sections (1) and (2) of Section 4 of the U.P. Excise Act, 1910 (U.P. Act No. IV of 1910) respectively;