Section 36(3) in The Himachal Pradesh Excise Act, 2011
(3)Notwithstanding anything contained in sub-section (1), no excise duty or countervailing duty shall be levied on -(a)any alcoholic liquor for human consumption imported into India and which, on its importation, was liable to duty under the Customs Tariff Act, 1975 or the Customs Act, 1962, and(b)medicinal preparations and toilet preparations containing alcohol on which excise duty is levied under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955.
