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[Cites 0, Cited by 0] [Section 29(5)] [Section 29] [Entire Act]

State of Odisha - Subsection

Section 29(5)(d) in The Board's Excise Rules, 1965

(d)to a person requiring such spirit for industrial purposes in the process of manufacture of any article except those which, if imported from outside India, would on such importation be liable to spirit duty under the Indian Tariff Act, 1934 (Act 32 of 1934), and holding a permit from the Collector to obtain such spirit free of duty from the distillery or warehouses.