section 9
Restrictions on import
The Nagaland Excise Act 1967Tax196775 sections
Statutory text
(1) No intoxicant shall be imported unless: - (a) the duty (if any) payable under Chapter V has been paid or a bond has been executed for the payment thereof; and (b) such conditions (if any) relating to payment of duty, license or requirement of public health, as the State Government may impose have been satisfied. (2) Sub-section (1) shall apply to any article which has been imported into India and was liable, on such importation, to duty under the Indian Tariff Act 1934 (XXXII of 1934) or the Customs Act, 1962 (52 of 1962). (3) Clause (b) of sub-section (1) shall not apply to liquor manufactured in India and declared under section 4 to be foreign liquor.
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