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State of Assam - Section
Section 21 in Assam Excise Rules, 1945
21. Import of overseas foreign liquor by private individuals.
- A private individual wishing to import overseas foreign liquor into Assam shall observe the procedure prescribed in Rules 18 to 20 above ; provided that the application to the Collector of the place of import shall be accompanied by the treasury receipt that the importer has paid the pass fee at the rates specified below. The Collector shall, after satisfying himself that the fee has been correctly paid, grant a pass in Form 30 of foreign liquor series and enter its details in the register.Note. - The rates of pass fee shall be according to the following scale :| Kind of liquor | Rate when imported in bottles | Rate when imported in bulk | |
| (1) | Whiskey, brandy, gin, rum, wine, liquors, champagne | Rupees 3-8-0 per bottle containing not lessthan 22 ounces and not more than 26-2/3 ounces | |
| (2) | Ditto | Rupees 1-12-0 per bottle containing not lessthan 11 ounces and not more than 13-1/3 ounces | |
| (3) | Ditto | Annas fourteen per bottle containing less than11 ounces | |
| (4) | Beer, cider and perry, ale and other fermented liquors | Rupees 1-2-9 per bottle containing above 26-2/3ounces and not more than 40 ounces | Rupees 7 per bulk gallon. |
| (5) | Ditto | Annas nine and six pies per bottle containingnot less than 22 ounces and not more than 26-2/3 ounces | Rupees 7 per bulk gallon. |
| (6) | Ditto | Annas five per bottle containing below 22ounces and above 13-1/3 ounces | |
| (7) | Ditto | Annas three per bottle containing not less than11 ounces and not more than 13-1/3 ounces | |
| (8) | Ditoo | Anna one and pies six per bottle containingless than 11 ounces Rupees 21 per bulk gallon. |