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State of Mizoram - Section
Section 22 in Mizoram Excise Rules, 1983
22. The application to be accompanied by Treasury receipt.
- The application for the import of overseas foreign liquor shall be accompanied by the treasury receipt that the licensee has paid the pass-fee at the rate specified below :The Officer who has granted the pass shall, after satisfying himself that the fee has been correctly paid, grant a pass in Form No. 5 and enter its details in the register.The rates of pass fee shall be according to the following scales Kind of liquor Rate when imported in Rate when imported in bottles bulk| Kind of liquor | Rate when imported in bottle | Rate when imported in bulk | |
| (1) | Whisky, Brandy, Gin, Rum, Wine, liquors, Champagne | Rupees two per bottle containing not less than 600 ml. | Rs. 2.25 paise per bulk litre. |
| (2) | Do | Fifty paise per bottle containing less than 600 ml. | .... |
| (3) | Beer, Cide, Perry, Ale and other fermented liquors | Fifty paise per bottle | Seventy-five paise per bulk litre. |