Section 25 in The Rajasthan Intoxicating Spirituous Preparations, Import, Export, Transport, Possession and Sales Rules, 1989
25.
(i)In the matter of duty to be paid on intoxicating spirituous preparations and not leviable under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, the provisions of the Rajasthan Excise Act, 1950 shall apply.(ii)In all other matters not specified in these rules the provisions of Rajasthan Excise Rules, 1956 shall apply mutatis mutandis.
