Foreign liquor (excluding denatured spirit) on which full duty has been paid under the Indian Tariff Act, 1894, or the Sea Customs Act, 1878, or under Section 27 of the Bihar and Orissa Excise Act, 1915, may be transported from premises of the holders of "sale to trade" licences to the premises of other licensed dealers, troops or military bodies only under a pass:Provided that in case of transport of India-made foreign liquor by or on behalf of troops or military bodies the production of a pass granted by the Collector of the district to which such liquor is intended to be transported shall also be necessary:Provided that in the case of troops and military bodies of the Defence services, the duty may be adjusted by book transfer.
