Section 636(2) in Rules under the United Provinces Excise Act, 1910
(2)The permit shall specify-(a)the name and address of the person or firm authorized to import,(b)the description and quantity of the foreign liquor to be imported,(c)the rate of duty chargeable in the importing State or Union Territory with which the State of Uttar Pradesh has entered into reciprocal arrangements for the adjustment of the excise duty by book transfer.Note. - The State of Uttar Pradesh has such reciprocal arrangements with the State and Union Territories detailed below :(i)The States of Assam, Bihar, Maharashtra, Gujarat, Madhya Pradesh, Orissa, Punjab and West Bengal.(ii)The Union Territory of Delhi (erstwhile part C State of Delhi).(d)the rate of duty charged in the importing State or UnionTerritory and the fact that it has been realised in advance in case of import other than those covered by clause (c).