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State of Sikkim - Section

Section 9 in Sikkim Excise Act, 1992

9. Passes for import, export and transport.

- a. No excisable article exceeding such quantity as the Government may fix by notification either generally or for any specified local areas, shall be imported, exported or transported except under a pass;provided that in case of duty paid foreign liquor other than denatured spirit, such passes shall be dispensed with unless the Government by notification or otherwise, directs to any local area.b. The passes required by sub-section (I) may be granted by the Excise Commissioner.c. The passes may be either general for definite period and for particular kinds to excisable articles or special for specified occasions and particular consignments only.