Repealed or not in force · As amended up to 2026-08
CHAPTER V.
IMPORT OF SPIRIT.
23. No person shall bring into any territory to which this Act extends any spirit manufactured at any place in India beyond the limits of British India, until duty equal to the duty prescribed for such spirit under the Indian Tariff Act, 1875, section eleven, has been paid in respect thereof and a pass has been obtained therefor from such officer as the Local Government may, from time to time, appoint in this behalf.
Spirit from foreign territory subject to duty.
Source: India Code