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State of Assam - Section

Section 287 in Assam Excise Rules, 1945

287.

(a)The Collector may grant licences with the previous sanction of the Excise Commissioner for the retail sale of rectified spirit (including absolute alcohol) only to approved chemists or druggists or approved firms or approved persons and only for bona fide medicinal, industrial or scientific purposes on payment of the fee prescribed in Rule 256 supra.
(b)Licences for the use in the manufacture of drugs, medicines or chemicals of pure rectified spirit manufactured in India will be issued free of charge to manufacturing chemists approved by the District Collector with the previous sanction of the Excise Commissioner.
Denatured Spirit