Section 21(a) in The Nagaland Excise Act, 1967

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State of Nagaland - Subsection

Section 21(a) in The Nagaland Excise Act, 1967

(a)in the case of excisable articles imported-

(i)either in the territories to which this Act applies or in the State or territory from which the article is imported, or

(ii)upon issue for sale from a warehouse established or licensed under Section 15, Clause (d);