In these rules unless there is something repugnant to the context-(1)Definition of overseas foreign liquor. - "Overseas Foreign Liquor" means liquor imported into India from overseas countries on which duty had been paid on its importation under the Indian Tariff Act. 1934 (Act 32 of 1934) or the Sea Customs Act, 1878 (Act 8 of 1878), but does not include denatured spirit.(2)Definition of private individuals. - "Private individuals" means all persons or firms not holding a licence for wholesale or retail sale of foreign liquor.
