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State of Assam - Section

Section 28 in The Assam Bonded Warehouse Rules, 1965

28. Payment of duty and allowances.

(1)A licensee of a bonded warehouse, who has imported or transported spirit (other than country spirit) under a bond for payment of duty, shall pay to Government duty at the prescribed rates on the quantity of spirits in bottles or in any vessel received in the warehouse and also for absence of the quantity of the spirit detected at the time when the spirit is measured, gauged and proved for removal. The licensee shall pay the duty as aforesaid in lieu of the duty payable under Rule 37, unless he is able to account for the absence in respect of spirits in bottles and also subject to the allowances hereunder mentioned (calculated at proof strength) in respect of spirits in vessels :
On spirit stored in any wooden vessel For any period not exceeding one month 1
On spirit stored in any metal vessel For any period exceeding one month 1 ½
  For any period ½
(2)The duty levied under sub-rule (1) shall be payable at the rate imposed under Section 21 of the Act on the spirit imported or transported and shall be paid before the removal from the warehouse, to which it has been taken,of the spirits which have been gauged and proved.