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State of Assam - Section

Section 31 in Assam Excise Rules, 1945

31. Rules applicable to rectified and denatured spirits and absolute alcohol imported.

- The provisions of Rules 4 to 14 shall apply mutatis mutandis, to rectified and denatured spirit and absolute alcohol imported into Assam.Note. - Passes for the import of denatured spirit into Assam in accordance with Rule 28 above shall be granted by the Collector of the district on prepayment by the importer of the pass fee prescribed in Rule 264 (ii) infra.
(D)Medicinal or toilet preparations and perfumes containing India-made spirit import