32. Import of medicinal or toilet preparations containing India-made spirit prohibited except as provided by Rules.
- No medicinal or toilet preparations or perfumes containing spirit of Indian manufacture shall be imported into Assam except in accordance with the procedure hereinafter prescribed :Provided as follows :-(1)Medicinal and other preparations containing rectified spirit imported from overseas countries, are exempt from the provisions of these rules relating to import, export, transport, possession and sale ; provided that the customs duty at the rate prescribed has been paid.(2)Save as stated in Rule 33 below medicinal and other preparations containing rectified spirit manufactured in India are exempt from the operation of the rules relating to transport, possession and sale of foreign liquor made in India if they have been issued from a bonded distillery, bonded laboratory or bonded factory in British India or in an Indian State and the issue have been made under the authority of a pass granted by the Excise Officer-in-charge of such bonded distillery, laboratory or factory under the conditions contained in the following rules, except that medicinal and other preparations containing such spirit may be imported by post, in quantities not exceeding 16 oz at a time for bona fide private consumption of the importer without restriction.(3)The following institutions are exempted from the payment of duty for import of spirit contained in medicinal preparations and from obtaining a pass :-(a)Charitable hospitals and dispensaries maintained by Government or by local authorities as defined in Section 4(34) of the Assam General Clauses Act, 1915 (2 of 1915), on a requisition countersigned by the Civil Surgeon of the district;(b)All charitable and Mission hospitals or dispensaries, unless in any case the Provincial Government or the Governor of Assam as the case may be, shall otherwise declare, on a requisition countersigned by the Civil Surgeon of the district;(c)Veterinary Assistant Surgeons, on a requisition countersigned by the Superintendent, Civil Veterinary Department;(d)The Public Health Department, Assam, on a requisition countersigned by the District Medical Officer of Health in respect of the departmental requirements of the district under his charge.A. Import on pre-payment of duty in the Province of export
