Section 25 in The Assam Bonded Warehouse Rules, 1965
25. Removal of spirits from warehouse.
- Spirits may be removed from bonded warehouse :I. Under Bond-(a)for transport to another distillery or warehouse ;(b)for export to other State or territory in India when specially permitted by the Excise Commissioner.II. On payment of duty-(a)for local consumption or use ; and(b)in case of foreign liquor for export to other States or territory in India.III. Without payment of duty and without bond-if issued to the public servant empowered to purchase or remove them on public service.IV. Without payment of duty and without bond in respect of rectified spirit and absolute alcohol-(a)if issued to Government hospitals and dispensaries, indents being signed or countersigned by the Civil Surgeon ;(b)if issued to private hospitals and dispensaries and other medical institutions as are conducted on charitable line which are certified on the indent by the Civil Surgeon or by any other officer empowered in this behalf by the State Government as being entitled to the supply free of duty.(c)if issued to educational institutions, laboratories, firms and the museums specified by the State Government, the indent being signed by the Civil Surgeon or any other officer specified by the State Government;(d)if issued to Veterinary hospital, the indent being signed or countersigned by the Superintendent, Civil Veterinary Department.
