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NCT Delhi - Section

Section 19 in The Delhi Excise Rules, 2010

19. Condition for import of liquor for troops.

(1)Indian liquor may be imported from any State or Union territory of India for the use of troops, provided that such liquor does not suffer duty at a lower rate than that prevailing in Delhi and the import is covered by a permit in Form P-9, granted by the Deputy Commissioner or other authorized officer.
(2)For the import of liquor brands not registered in Delhi, the application made for the issue of the said permit, shall contain declaration of wholesale price of such brands for determination of duty as applicable for the brands registered in Delhi.