Section 12 in Rules under the United Provinces Excise Act, 1910
12. Foreign liquor.
- Foreign liquor means-(1)beer and spirit, wines and liquors, which have been imported into India and are intended for human consumption and were liable, on such importation, to duty under the Indian Tariff Act, 1894 (read with the Indian Tariff Act, 1934), or the Sea Customs Act, 1878;(2)spirit made in India and sophisticated or coloured so as to resemble in flavour or colour, liquor imported into India;(3)beer brewed in India;(4)wines and liquors made in India, and(5)all rectified, perfumed, medicated and denatured spirits, wherever made.(6)[ Malt Liquor-Produced in India] [Inserted vide Notification No. 3646-E-2/XIII-270-86, dated 24.1.1990.].
