Section 28(a) in Bihar Excise Act, 1915

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State of Jharkhand - Subsection

Section 28(a) in Bihar Excise Act, 1915

(a)on an excisable article imported -

(i)by payment (upon or before importation) in the State or in the State or territory from which the article is brought, or

(ii)by payment upon issue for sale from a warehouse established, authorised or continued under this Act;