- made foreign liquor (other than denatured spirit and rectified spirit) on which full amount of duty has not been paid - India-made foreign liquors (excluding denatured spirit and rectified spirit) on which the full amount of duty under Section 27 has not been paid may be issued from a distillery or a bounded warehouse to a person holding a licence for sale of foreign liquor on pre-payment of duty in the district to which the liquor is intended to be transported and on the production of a pass granted by the Collector of that district.
