Section 8 in Rules under the United Provinces Excise Act, 1910
8. Country liquor.
- Country liquor means-(1)Plain or spiced spirit which have been made in India from materials recognised as bases for country spirit, namely, mahua, rice, gur or molasses and on which duty has not been imposed at the rate fixed for importation of spirit into India;(2)Tari; and(3)all fermented alcoholic beverages made from mahua, rice millet or other grain according to Indian processes.
