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State of Odisha - Section

Section 15 in The Orissa Excise Rules, 1965

15. Transport of foreign liquor on which duty has been paid.

- Foreign liquor (excluding denatured spirit) on which full duty has been paid under the Indian Tariff Act, 1934, or the Customs Act, 1962 or under Section 27 of the Bihar and Orissa Excise Act, 1915, may be transported from the premises of the holders of "sale to trade" licences to the premises of other licensed dealers, only under a pass.