Section 792(6) in Rules under the United Provinces Excise Act, 1910
(6)Foreign spirit may be issued on payment of duty to-(i)the premises is respect of which the distiller holds a wholesale licence for the vend of foreign liquor;(ii)Troops in India, as provided in the export and transport rules, on payment of duty at the prescribed rates;(iii)Persons holding L-2 licence for the manufacture of Medicinal and Toilet Preparations entitled to purchase rectified spirit at the reduced rates of duty on production of licence.
