Section 3(2) in Nagaland Excise Rules

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State of Nagaland - Subsection

Section 3(2) in Nagaland Excise Rules

(2)India-made foreign liquor may be imported by a person holding a licence for the vend of foreign liquor and private individuals in Nagaland, on payment of duty either in Nagaland or in the State of export for credit by book transfer to the Government of Nagaland at the rates leviable in Nagaland and in the case of private individuals also a pass fee at the rates specified below into the treasury of district into which it is desired to import liquor and on the following conditions :

(a)that the importer shall obey all rules in force in the district or place from which the liquor is brought and also in Nagaland ;

(b)that the liquor is brought into Nagaland by the route and within the period specified in the pass ;

(c)that the liquor may be imported only from a distillery,brewery, bonded warehouse or bonded laboratory in the exporting State, if the payment of duty leviable in the exporting State is to be avoided. No claim for the refund of this duty from the Government of Nagaland will ever be entertained, except as provided in Rule 13.

*Note. - The rates of pass fee shall be according to the following scales :

	Kind of liquor	Rate when imported in bottle	Rate when imported in bulk
(1)	Whisky, Brandy, Gin, Rum	Fifty paise per bottle containing not less than 600 ml.	Sixty paise per bulk litre.
(2)	-do-	Twenty five paise per bottle containing less than 600 ml.	....
(3)	Beer, Cider and perry, ale and other fermented liquors	Fifteen paise per bottle	Fifteen paise per bulk litre.

I. Import by Persons Holding Licences for the Wholesale or Retail Sale of Foreign LiquorA. Procedure if duty is to be pre-paid in Nagaland

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State of Nagaland - Subsection

Section 3(2) in Nagaland Excise Rules