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[Cites 0, Cited by 0] [Section 62] [Entire Act]

State of Assam - Subsection

Section 62(c) in Assam Excise Rules, 1945

(c)"Scotch whisky" means spirit obtained by distillation in Scotland from a mash of cereal grains saccharified by the diastase of malt and matured in a bonded warehouse in casks for a period of at least three years.