Section 631 in Rules under the United Provinces Excise Act, 1910
631.
(i)A duty of 25 paise per L.P. litre shall be levied on spirit made in India and sophisticated or coloured so as to resemble in flavour or colour, liquor imported into India :Provided that the rate on such spirit shall be 15 paise per L.P. litre when exported in a bottle; and(ii)A duty of 25 paise per L.P. litre shall be levied on rectified or perfumed spirit made in India :Provided that this duty shall not be levied on rectified spirit supplied free of still head duty to charitable dispensary or an educational institution.
