Section 617 in Rules under the United Provinces Excise Act, 1910
617.
(a)Indian-made rectified spirit including absolute alcohol may be imported free of duty by the persons and institutions mentioned in Appendix C after securing a permit in Form F.L. 32.(b)Indian-made rectified spirit may be imported at the reduced rate of duty by persons holding licence in Form F.L. - 2 granted under the Toilet Preparations (Excise Duties) and Medical Rules, 1955.(c)The provisions contained in clauses (1) to (8) of paragraph 615 shall also apply mutatis mutandis, to all imports under this paragraph.
