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[Cites 0, Cited by 0] [Section 5(2)] [Section 5] [Entire Act]

State of Mizoram - Subsection

Section 5(2)(c) in Mizoram Excise Rules, 1983

(c)that the liquor may be imported only from a distillery, brewery, bonded warehouse or bonded laboratory in the exporting State, if the payment of duty leviable in the exporting State is to be avoided. No claim for the refund of this duty from the Government will ever be entertained, except as for provided for in Rule 14.