ME Rules 17Chapter II · Part II
Section 17 · Definition of overseas foreign liquor
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- In these rules unless the context otherwise requires-"Overseas Foreign Liquor" means liquor imported into India from overseas countries on which duty has been paid on its importation under the Indian Tariff Act, 1934 (Act 32 of 1934) or the Customs Act, 1962 (Act 52 of 1962), but does not include denatured spirit.
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