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State of Uttar Pradesh - Section
Section 614 in Rules under the United Provinces Excise Act, 1910
614.
Indian-made foreign liquor may be imported by a person holding a licence for the vend of foreign liquor, regimental units and private individuals in Uttar Pradesh on prepayment of duty at the rates in Uttar Pradesh on such liquor, and in the case of private individuals and licensed retail vendors, a permit fee also at the rate specified below into the treasury of the district into which it is desired to import the liquor. Such import can be made only from-(1) a distillery, (2) a brewery, (3) a bonded warehouse, or (4) a bonded laboratory in the exporting State if the payment of the duty of the exporting State is to be avoided. No claim for the refund of this duty will ever be entertained except as provided for in Rule 8 (10).Notes. - (1) The rate of permit fee shall be according to the following scale :| R.P. | ||
| 1. | Spirits, wines, liquors, cordials etc. of all kinds | 10.00 per reputed quart bottle. |
| 2. | Beer, stout and other fermented liquors | 0.90 per reputed quart bottle. |