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[Cites 0, Cited by 0] [Section 3] [Entire Act]

State of Manipur - Subsection

Section 3(2) in Manipur Excise Rules, 1962

(2)India-made foreign liquor may be imported by a person holding a licence for the vend of foreign liquor, and private individuals in Manipur on payment of duty either in Manipur or in the State of export for credit by book transfer to the Government of Manipur at the rates leviable in Manipur and in the case of private individuals also a pass fee at the rates specified in Clause (d) below into the treasury of the district into which it is desired to import liquor and on the following conditions :
(a)that the importer shall obey all rules in force in the district or place from which the liquor is brought and also in Manipur ;
(b)that the liquor is brought into Manipur by the route and within the period specified in the pass ;
(c)that the liquor may be imported only from a distillery, brewery, bonded warehouse or bonded laboratory in the exporting State, if the payment of duty leviable in the exporting State is to be avoided. No claim for the refund of this duty from the Government of Manipur will ever be entertained, except as provided for in Rule 13.
(d)[ the rates of pass shall be according to the following scale : [Substituted by Notification No. 10/1/67. G.F., dated 28.5.1969.]
  Kind of liquor Rate in bottle Rate whenimported in bulk
1. (1) Whisky, brandy, rum, wine, liquor, champagne and other wines Re. 1.38 P. per bottle containing 750 ml Re. 1.84 P. per litre
(2) Ditto Re. 1.10 P. per bottle containing 600 ml
(3) Ditto Re. 0.92 P. per bottle containing 500 ml
(4) Ditto Re. 0.70 P. per bottle containing 375 ml
(5) Ditto Re. 0.55 P. per bottle containing 300 ml
(6) Ditto Re. 0.46 P. per bottle containing 250 ml
2. (1) Beer, cider, perry, ale and other fermented liquors Re. 0.35 P. per bottle containing 750 ml. Re. 0.46 P. per litre
(2) Ditto Re. 0.30 P. per bottle containing 650 ml.
(3) Beer, cider, perry, ale and other fermented liquors Re. 0.28 P. per bottle containing 600 ml.
(4) Ditto Re. 0.18 P. per bottle containing 375 ml.
(5) Ditto Re. 0.15 P. per bottle containing 325 ml.
(6) Ditto Re. 0.14 P. per bottle containing 300 ml.
(7) Ditto Re. 0.12 P. per bottle containing 250 ml.]
A.-Procedure if Duty is to be Prepaid in Manipur