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[Cites 0, Cited by 0] [Section 78(1)] [Section 78] [Entire Act]

State of Assam - Subsection

Section 78(1)(b) in Assam Excise Rules, 1945

(b)a licensed wholesale dealer in country spirit after he or his agent has-
(i)executed a bond (which may be either a general or a special bond) in favour of the principal revenue officer of the district or place of export for payment of the said duty; and
(ii)obeyed all rules in force in the district or place from which the export was made.