No rectified spirit, absolute alcohol, neutral spirit or silent spirit, grape spirit, malt spirit or tapioca spirit shall be imported except by the holders of licenses issued under these rules or by those who have been authorized to possess rectified spirit, absolute alcohol, neutral spirit or silent spirit, grape spirit, malt spirit or tapioca spirit without a licence for the purposes mentioned in Section 18 of the Act. Such import, in every case shall be covered by an import permit in Form R.IMP issued by the Commissioner.
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1.Omitted by G.O.Ms.No.251, P&E (VIII) Dated.15th November2002.
2 [Provided that the Commissioner shall issue import permit for the import of rectified spirit, absolute alcohol, neutral spirit or silent spirit after obtaining prior approved of the Government.
Provided further that in respect of grape spirit, malt spirit or tapioca spirit, concentrate or other special spirit, the Commissioner may issue import permit without the prior concurrence of the Government]
2.Submitted by G.O.Ms.No.21, Home, P&E(VI) dated.22nd April 2008