Section 38 in The Goa, Daman and Diu (Excise Duty) Rules, 1964
38. Application for permit.
(1)Any person holding licence for manufacture of Indian made foreign liquor or for selling wholesale rectified spirit or absolute alcohol or Regimental Units of the armed services of India or Government Departments, may import rectified spirit or absolute alcohol after obtaining a permit therefor from the Commissioner.(2)The manufacturers of Indian made foreign liquor may import rectified spirit or absolute alcohol under bond, but wholesale vendors thereof shall be permitted to import only on prepayment of duty.(3)The provisions of Rules 5 and 9 shall be applicable mutatis mutandis for the application of permits respectively, in respect of import under bond and on prepayment of duty.(4)The duty paid in respect of rectified spirit or absolute alcohol sold for medical purposes by any licensed vendor to the satisfaction of Commissioner shall be refunded.Export and Transport
