43. Procedure for export of spirituous preparations.
- Any person holding a stock of spirituous preparations at distillery or bonded warehouse in any district in Assam and desiring to export it to any other Province of British India should apply in the prescribed form for an export pass to the Excise Officer-in-charge of the distillery or bonded warehouse from which the export is to be made, together with a treasury receipt for the amount of duty on the total quantity of spirit contained in the preparations to be exported to another Province at the rates in force in the Province of import. Save as provided in the proviso hereunder such exports shall not be permitted except from distilleries or bonded warehouses :Provided that no export pass shall be necessary for the export by post to private persons of not more than 16 oz. at any one time of duty paid spirituous medicinal and toilet preparations and perfumery which are meant for bona fide private consumption and for sale.
