27. Import, export and transport of rectified and denatured spirit and absolute alcohol to be covered by a pass.
- The import, export and transport respectively of rectified and denatured spirit and absolute alcohol shall be covered by a pass whatever the quantity except that denatured spirit up to 2 litres may be imported for use other than for sale.Exemptions. - (a) All charitable hospitals and dispensaries maintained by Government or by local authorities, as may be defined by Government, on a requisition countersigned by the Civil Surgeon of the district.(b)All Charitable and Mission hospitals or dispensaries, unless in any case the Government shall otherwise declare, on requisitions, countersigned by the Civil Surgeon of the district.(c)Veterinary Assistant Surgeons and Veterinary Investigation Officer, on requisitions countersigned by the Director, Veterinary Department.(d)Educational Institutions, Laboratories, Firms and Museums specified by the Government in this behalf, on a requisition signed by the head of the institution, laboratory, firm or museum and countersigned by the Civil Surgeon of the district, or by any other officer specified by the Government.(e)Civil Surgeons and Medical Officer-in-charge of Government institutions, may import and store such spirit or absolute alcohol required for the purposes of the institutions under their charge on permits issued by Superintendent of Excise.Note. - The case failing under items (a), (b), (c), (d) and (e) above are exempted from the payment of duty for the import of rectified spirit and absolute alcohol and from the payment of pass fee for import of denatured spirit.
