Section 792(7) in Rules under the United Provinces Excise Act, 1910
(7)Rectified spirit and absolute alcohol may be issued duty free to officers and institutions as may from time to time be (specified) in Appendix 'C' of Excise Manual, Volume II or to such officers and institutions in other States or Union Territories as may have been permitted by the Chief Revenue Authority of the States or Union Territory to possess such spirits without payment of duty.
