TE Rules 19Chapter I · [Rules made under S.&5]
Section 19 · Import of country spirit
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(1)
Country spirit may be imported only with the permission of the Collector and under a bond for the payment of excise duty and by-(a)
a person to whom an exclusive privilege for the supply or sale of such spirit has been granted under Section 22 of the Act, or(b)
a licensed wholesale dealer in country spirit, or(2)
Rules 10 to 12 shall apply to such imports.Your private note on this section
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