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State of Assam - Section

Section 286 in The Assam Excise Rules, 2016

286. Excise duty to be paid before removal.

- The Excise duty imposed on-
(i)foreign liquor and country spirit
(a)imported, or
(b)manufactured in a manufactory or stored in an Excise Warehouse shall be paid before removal from the manufactory or Excise Warehouse.