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State of Assam - Section

Section 11 in The Assam Excise Act, 1910

11. Restrictions on export and transport.

- No intoxicant shall be exported or transported unless-the duty, if any, payable under Chapter V has been paid or a bond has been executed for the payment thereof :Provided that the Board may, subject to such conditions, if any, as it thinks fit to impose, exempt any intoxicant from the provisions of this section.