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[Cites 0, Cited by 0] [Section 147] [Entire Act]

State of Assam - Subsection

Section 147(3) in The Assam Excise Rules, 2016

(3)
(a)whenever any country spirit is imported under a bond, as aforesaid, it must on arrival in the territories to which the Assam Excise Act, 2000 applies be taken direct to the excise warehouse specified in this behalf in the pass and fixed by the Excise Commissioner for the storage of such spirit.
(b)On the arrival at an excise warehouse in the territories to which the aforesaid Act applies of any such spirit, it shall be tested and measured by the officer-in-charge of the warehouse, and shall be taken into store and entered in his accounts.
(c)As soon as may be after such arrival, the officer-in-charge of the warehouse shall certify on the importer's copy of the pass full details regarding the spirit received, in such form as may be prescribed in the pass or required by the Collector of the exporting district or place.