(1)The importer, unless generally or specially exempted by the Excise Commissioner, to this effect, shall first apply to the [District Excise Officer or Assistant Excise Officer] [Substituted by GSR 60, dated 18.9.1969, Published in Rajasthan Government Gazette Part IV-C, dated 16.10.1969, [18-9-69].] of the District of import, for the issue of a permit in accordance with rule 25(1).
