Section 21(a) in The Assam Excise Act, 2000

[Cites 0, Cited by 0] [Section 21] [Entire Act]

State of Assam - Subsection

Section 21(a) in The Assam Excise Act, 2000

(a)in the case of excisable articles imported,-

(i)either in the territories to which this Act applies or in the State or territory from which the article is imported, or

(ii)upon issued for sale from a warehouse established or licenced under clause (d) of Section 15 ;