Section 621(d) in Rules under the United Provinces Excise Act, 1910
(d)in the case of import by a licensed retail vendor that a treasury challan evidencing payment of permit fee at the rate of twenty-five naye paise per quart bottle of overseas foreign spirits, cordials and wines and four naye paise per quart of overseas bear, stout and other fermented liquors on the quantity to be imported has been attached to the application. The permit fee should be deposited under the head 'VIII-D-State Excise Wines and Spirits-(b) other licence fees'.
