Section 1(ii) in Punjab Excise Bonded Warehouse Rules, 1957
(ii)"Bonded Warehouse" means a warehouse licensed by the Financial Commissioner under Section 22 of the Act for the receipt, storage under bond of liquor, both bottled and bulk, of Indian manufacture, transported, or imported into Punjab from any place within the Indian Union as provided by the Punjab Government, for its reduction, bottling transport or export in bond, or on payment of duty within or outside the State.
