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State of Assam - Section

Section 475 in The Assam Excise Rules, 2016

475. Conveyance of spirits to warehouse under bond at the risk of the licensee and open to gauging and proof.

- The spirits intended for a ware house shall be conveyed thereto under bond, and at the sole risk of the licensee of the ware house. The bond shall be discharged when the foreign liquor have been deposited in the ware house and have been duly gauge and proved by the officer-in-charge and after the duty on the excise deficiency, if any, has been realized.