(1)Foreign liquor to be bottled or used for blending shall be transported in bulk under cover of a pass or challan from a Custom House, a distillery or bonded warehouse, direct to the licensed warehouse or godown and every receptacle containing such liquor shall bear a label showing clearly the name and the strength of the liquor, the place of manufacture, and the date of removal from the Custom House, distillery or bonded warehouse as the case may be:Provided that the licensee may, for the purpose of blending, bring into his licensed warehouse direct from the licensed wholesale business premises under a pass (issued by himself) bottled foreign liquor with capsules or seals intact.(2)Foreign liquor on which Customs duty has been paid may be used for blending with India made spirit in bonded warehouse. In such case the liquor shall be stored separately and shall not be used until the proportion in which it is to be added has been approved by the Collector. No excise duty shall be levied on the quantity of imported duty paid foreign liquor contained in a blend of such liquor with India made spirit.
