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State of Mizoram - Section

Section 112 in Mizoram Excise Rules, 1983

112. Bond for conveyance of spirit to a warehouse.

- Spirit intended for a warehouse is conveyed thereto under bond, and at the sole risk and responsibility of the distiller or licensee of the warehouse. The bond is discharged when the spirit has been deposited in the warehouse and has been duly gauged and proved by the officer-in-charge and after the duty and fees or fees on the excess deficiency, if any, has been realised.