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[Cites 0, Cited by 0] [Section 32] [Entire Act]

State of Assam - Subsection

Section 32(3) in Assam Excise Rules, 1945

(3)The following institutions are exempted from the payment of duty for import of spirit contained in medicinal preparations and from obtaining a pass :-
(a)Charitable hospitals and dispensaries maintained by Government or by local authorities as defined in Section 4(34) of the Assam General Clauses Act, 1915 (2 of 1915), on a requisition countersigned by the Civil Surgeon of the district;
(b)All charitable and Mission hospitals or dispensaries, unless in any case the Provincial Government or the Governor of Assam as the case may be, shall otherwise declare, on a requisition countersigned by the Civil Surgeon of the district;
(c)Veterinary Assistant Surgeons, on a requisition countersigned by the Superintendent, Civil Veterinary Department;
(d)The Public Health Department, Assam, on a requisition countersigned by the District Medical Officer of Health in respect of the departmental requirements of the district under his charge.
A. Import on pre-payment of duty in the Province of export