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State of Assam - Section

Section 10 in The Assam Excise Act, 1910

10. Restrictions on import.

(1)No intoxicant shall be imported unless-
(a)the State Government has given permission either general or special, for its import:
(b)such conditions, if any, as the State Government may impose, have been satisfied; and
(c)the duty, if any, payable under Chapter V has been paid or a bond has been executed for the payment thereof.
(2)Sub-section (1) shall not apply to any article which has been imported into India and was liable, on such importation to duty under the Indian Tariff Act, 1894 or the Sea Customs Act, 1878.
(3)Clauses (a) and (b) of sub-section (1) shall not apply to liquor manufactured in India and declared under Section 4 to be foreign liquor.