(1)A person holding a licence for the sale of Indian made Foreign Liquor and Foreign Liquor or the Commandant of Regimental units of the Armed Forces of the Union of India stationed in Rajasthan may import Indian made Foreign Liquor on prepayment of import duty in Rajasthan and under a permit issued under the next succeeding rule, from a distillery brewery or warehouse of the exporting State:[Provided that duty paid Rum possessed by any unit of the Indian Armed Forces may be imported into the State without payment of duty and such import shall not require any permit/pass from the State authorities.] [Added by E &T/61/999, Dated 27.3.1965, Published in Rajasthan Government Gazette Part IV-C (Extraordinary), dated 8.4.1965, [27-3-65].](2)[ If the person authorised to import Indian made Foreign Liquor under sub-rule (1), does not import the liquor for which he has deposited either the duty or the permit fee or both, he may be allowed refund by the Excise Commissioner] [Substituted by E &T/61/999, Dated 27.3.1965, Published in Rajasthan Government Gazette Part IV-C (Extraordinary), dated 8.4.1965, [27-3-65].].
