62. Blending of duty paid imported foreign liquor with India-made spirit.
- Foreign liquor on which custom duty has been paid may be used for blending with India-made spirit in a bonded warehouse. In such case the liquor shall be stored separately and shall not be used until the proportion in which it is to be added has been approved by the Deputy Commissioner. No excise duty shall be levied on the quantity if imported duty-paid foreign liquor contained in a blend of such liquor with India-made spirit.
