These Rules unless the context otherwise requires,-
(a) “Act” means the Spirituous Preparations (Inter-State Trade and Commerce) Control Act, 1955 (Central Act XXXIX of 1955);
(b) “Collector” means the District Collector and includes any officer specially empowered by the Government to exercise the powers of the Collector under these Rules;
(c) “Commissioner” means the Commissioner of the Prohibition and Excise and includes any officer specially empowered by the Government to exercise the powers of the Commissioner under these Rules;
(d) “Excise Officer” means an officer of the Prohibition and Excise Department;
(e) “Export” means to take out of the State of Tamil Nadu to any other State in the Indian Union any spirituous preparation in the course of inter-State trade and commerce;
(f) “Form” means a Form appended to these Rules;
(g) “Government” means the State Government;
(h) “Import” means to bring into the State of Tamil Nadu from any other State in the Union any spirituous preparation in the course of inter-State trade and commerce;
(i) “licence” means a licence granted under these Rules;
(j) “transport” means transport of spirituous preparation from one place to another place within the State of Tamil Nadu or from one State to another State through the State of Tamil Nadu in the course of inter-State trade and commerce;
3) Import and transport.- No person shall, in the course of inter-State trade and commerce, import from any State through the State of Tamil Nadu any spirituous preparations that are intended for internal consumption and containing more than 18 percent of alcohol and ayurvedic preparations containing self-generated alcohol and classified as ―restricted preparations‖ under the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956, except under a licence granted by the Commissioner.
Provided that no such licence shall be required for the import or transport from one place to another place through the State of Tamil Nadu in respect of the medicinal preparations intended for internal consumption containing not more than 18 per cent of alcohol and ayurvedic preparations containing self-generated alcohol for not more than 10 percent.