Section 9(5) in Bihar and Orissa Excise Rules, 1919
(5)[ Passes for the import of drugs, medicines, chemicals, perfumes and other toilet preparations containing spirit from the bonded manufacturer of other provinces in India, the Indian States or the Foreign Territory in India, shall be granted on prepayment of duty payable in the Province of Bihar to any person whether requiring the preparations for the purposes of sale or for private consumption: Provided that the obligation of taking passes shall be dispensed with in the case of imports from those other provinces in India, the Indian States or the Foreign Territory in India which have entered into an agreement with the Government of Bihar for collection of duty on all exports of spirituous preparations from those places to the Province of Bihar at the rates in force in the said Province and the payment of such duty by book transfer.] [Inserted by Notification No. 51 L.S.G. dated 4-1-1944.]
