RE Rules 29Chapter III · Import and Export of Indian Made Foreign Liquor, Foreign Liquor and Beer

Section 29 · Import free of duty or at a reduced rate

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(1)

Indian made rectified spirit may be imported free of duty or at the reduced rate of duty by chemists or druggists holding a license and educational institutions, charitable hospitals. Government hospitals and similar institutions, if so authorised by the notification under section 28.

(2)

The provision of rules 25 and 26 shall also apply mutatis mutandis to all import under this rule.Denatured Spirit

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