115A. [ [Inserted vide BOR Notification No. 2459, dated, 26.3.1996.]
A pass fee shall be charged for issue of each pass for import, export and transport of foreign liquor at such rate as may be notified by the Board from time to time. In case of genuine loss or misplacement of the Original Pass. The Collector may grant a duplicate pass on payment of such fees as may be notified by the Board from time to time :Provided that no pass fee shall be charged on Hospitals, Government Organisations, Educational Institutions, Charitable Institutions, for issue of passes for Rectified/Denatured Spirit, Absolute Alcohol, Extra Neutral Alcohol and similar varieties of foreign liquor on which they are not required to pay any excise duty.]
