Section 796 in Rules under the United Provinces Excise Act, 1910
796. Issues of duty paid foreign spirit to be made on passes and only to the distiller's wholesale premises.
- Except in the case of foreign spirits (other than denatured spirits) issued free of duty or at a reduced rate of duty, all foreign spirit on which duty is prepaid, will be made on passes and only to the premises in connection with which the distiller holds a licence for the wholesale vend of foreign spirit. The subsequent treatment of such spirit will be the same as that applying to imported foreign spirit.
