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State of Assam - Section

Section 44 in Assam Excise Rules, 1945

44. Export pass for spirituous preparations.

- In the absence of any objection, the Excise Officer-in-charge of the distillery or bonded warehouse shall, after satisfying himself that the amount of duty paid is correct, may grant an export pass in Form I of the Miscellaneous Series (I-General) in triplicate authorising the export of these preparations. The original copy shall be retained by the Excise Officer-in-charge of the distillery or bonded warehouse and shall be forwarded through the Collector of the district of export to the Excise Commissioner, Assam, with the quarterly statement of exports prescribed under Rule 46 below. The duplicate copy shall be given to the exporter to accompany the consignment and the triplicate copy shall be sent to the Collector or any other officer as may be authorised in this behalf of the district or place of import.