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State of Assam - Section

Section 48 in Assam Excise Rules, 1945

48. Accounts of export.

- Accounts of all exports of India- made foreign spirit, India-made rectified spirit, denatured spirit and spirituous preparations shall be kept by the officer- in-charge of the distillery or bonded warehouse in the form prescribed by the Provincial Government or the Governor of Assam, as the case may be.
(F)Transport