Section 13 in Rules under the United Provinces Excise Act, 1910
13. Sources of supply.
- The sources of supply of foreign liquor are-(1)Imports from countries overseas. Under the Tariff Act or the Sea Customs Act, duty is leviable on such imports at the ports of India on their entry into the country.(2)Rum and spirits sophisticated to resemble whisky, brandy and gin are manufactured at distilleries in this and in other States.(3)In certain State or Union Territories "foreign" liquor consisting of overseas liquor and locally manufactured liquor blended together is sold. The import of such liquor into Uttar Pradesh is forbidden. Vendors of liquor in Uttar Pradesh are also forbidden to blend overseas liquor with liquor of Indian manufacture.Note - The classification and nomenclature of various kinds of foreign spirits, wines and beers given in Appendix 'I', Excise Manual, Volume II.B-Intoxicating Drugs
