32. Import of medicinal or toilet preparations containing India-made spirit prohibited except as provided by rules.
- No medicinal or toilet preparations or perfumes containing spirit of Indian manufacture shall be imported into Nagaland except in accordance with the procedure hereinafter prescribed:Provided that-(1)Medicinal and other preparations containing rectified spirit, imported from overseas countries, are exempted from the provisions of these rules relating to import, export, transport, possession and sale ; provided that the customs duty at the rate prescribed has been paid.(2)Save as stated in Rule 33 below medicinal and other preparations containing rectified spirit manufactured in India are exempted from the operation of the rules relating to transport, possession and sale of foreign liquor made in India, if they have been issued from bonded distillery, bonded laboratory or bonded factory in India and the issues have been made under the authority of a pass granted by the Excise Officer in charge of such bonded distillery, laboratory or factory under the conditions contained in the following rules except the medicinal and other preparations containing such spirit may be imported by post in quantities not exceeding 450 ml. at a time for bona fide private consumption of the importer without restriction.(3)The following institutions are exempted from the payment of duty for import of spirit contained in medicinal preparations and from obtaining pass :(a)Charitable hospitals and dispensaries maintained by Government on a requisition countersigned by the Civil Surgeon of the district.(b)All charitable and Mission hospitals or dispensaries, unless in any case the Government of Nagaland shall otherwise declare, on a requisition countersigned by the Civil Surgeon of the district.(c)Veterinary Assistant Surgeons on a requisition countersigned by the Director of Veterinary Department.A. Import on prepayment of duty in the State of export
