(a) that the importer shall obey all rules in force in the district or place from which the liquor is brought and also in Assam ;
(b) that the liquor is brought into Assam by the route and within the period specified in the pass ;
(c) that the liquor may be imported only from a distillery, brewery, bonded warehouse or bonded laboratory in the exporting Province if the payment of duty leviable in the exporting Province is to be avoided. No claim for the refund of this duty from the Government of Assam will ever the entertained, except as provided in Rule 13.
Note. - The rates of pass fee shall be according to the following scales :
Note.
Kind of liquor
Kind of liquor
Rate when imported in bottle
Rate when imported in bottle
Rate when imported in bulk
Rate when imported in bulk
(1)
Whisky, brandy, gin, rum
Annas eight per bottle containing not less than 22 ounces and
not more than 26-2/3 ounces
Rupees three per bulk gallon.
(2)
Ditto
Annas four per bottle containing not less than 11 ounces and
not more than 13-1/3 ounces
(3)
Beer, cider and perry, ale and other fermented liquors
Three annas per bottle containing above 26-2/3 ounces and not
more than 40 ounces
Twelve annas per bulk gallon.
(4)
Ditto
Two annas per bottle containing not less than 22 ounces and
not more than 26-2/3 ounces.
(5)
Ditto
Anna one and pies six per bottle containing below 22 ounces
and above 13-1/3 ounces
(6)
Ditto
One anna per bottle containing not less than 11 ounces and
not more than 13-1/3 ounces
(7)
Ditto
Pies six per bottle containing less than 11 ounces.
I-Import by Persons Holding Licences for The Wholesale or Retail Sale of Foreign Liquor
I-Import by Persons Holding Licences for The Wholesale or Retail Sale of Foreign Liquor
A. - Procedure if the duty is to be pre-paid in Assam
Section 3 • Assam Excise Rules, 1945
3. Persons eligible to import India-made foreign liquor.
assam-excise-rules-1945-1945-sec-3.json
•
Section 3
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"section": {
"number": "3",
"title": "3. Persons eligible to import India-made foreign liquor.",
"chapter": null,
"content": "(a) that the importer shall obey all rules in force in the district or place from which the liquor is brought and also in Assam ;\n(b) that the liquor is brought into Assam by the route and within the period specified in the pass ;\n(c) that the liquor may be imported only from a distillery, brewery, bonded warehouse or bonded laboratory in the exporting Province if the payment of duty leviable in the exporting Province is to be avoided. No claim for the refund of this duty from the Government of Assam will ever the entertained, except as provided in Rule 13.\nNote. - The rates of pass fee shall be according to the following scales :\nNote.\nKind of liquor\nKind of liquor\nRate when imported in bottle\nRate when imported in bottle\nRate when imported in bulk\nRate when imported in bulk\n(1)\nWhisky, brandy, gin, rum\nAnnas eight per bottle containing not less than 22 ounces and\n\t\t\t\t\tnot more than 26-2/3 ounces\nRupees three per bulk gallon.\n(2)\nDitto\nAnnas four per bottle containing not less than 11 ounces and\n\t\t\t\t\tnot more than 13-1/3 ounces\n(3)\nBeer, cider and perry, ale and other fermented liquors\nThree annas per bottle containing above 26-2/3 ounces and not\n\t\t\t\t\tmore than 40 ounces\nTwelve annas per bulk gallon.\n(4)\nDitto\nTwo annas per bottle containing not less than 22 ounces and\n\t\t\t\t\tnot more than 26-2/3 ounces.\n(5)\nDitto\nAnna one and pies six per bottle containing below 22 ounces\n\t\t\t\t\tand above 13-1/3 ounces\n(6)\nDitto\nOne anna per bottle containing not less than 11 ounces and\n\t\t\t\t\tnot more than 13-1/3 ounces\n(7)\nDitto\nPies six per bottle containing less than 11 ounces.\nI-Import by Persons Holding Licences for The Wholesale or Retail Sale of Foreign Liquor\nI-Import by Persons Holding Licences for The Wholesale or Retail Sale of Foreign Liquor\nA. - Procedure if the duty is to be pre-paid in Assam",
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