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State of Assam - Section

Section 479 in The Assam Excise Rules, 2016

479. Removal of spirit from warehouse.

- Spirits may be removed from bonded warehouse. - (i) On payment of duty to the wholesale warehouse
(ii)Without payment of duty: If issued to public servant empowered to purchase or remove them on public service.
(iii)Without payment of duty in respect of rectified sprit and absolute alcohol.
(a)If issued to Government hospitals and dispensaries indents being signed or counter-signed by the Civil Surgeon.
(b)If issued to private hospitals and dispensaries and other medical institutions as are conducted on charitable line which are certified on the indent by the Civil Surgeon or by any other officer empowered in this behalf by the State Government as being entitled to the supply free of duty.
(c)If issued to educational institutions, laboratories, firms and the museums specified by the State Government, the indent by the Civil Surgeon or any other officer specified by the State Government.
(d)If issued to Veterinary hospitals, the indent being signed or Counter-signed by the Superintendent, Civil Veterinary department.