(i)Application for import of preparation containing India-made spirit. - The importer or his agent shall apply to the Collector or Excise Officer of the place of export, and the officer or the officer-in-charge of the distillery, laboratory or factory acting on his instructions will, after satisfying himself that the amount of duly paid is correct according to the rate prevailing in Assam, if he sees no objection, authorise export direct to the place of import in Assam, and issue a pass accordingly. He will send a copy of the pass showing in detail the bulk contents and spirit contained in L.P. gallons or part thereof direct to the Collector of the district of import. He will also furnish a quarterly statement of export to Assam to the Chief Excise Authority of the Province or State, to be forwarded to the Excise Commissioner, Assam.
