27. Import, export and transport of rectified and denatured spirit and absolute alcohol to be covered by a pass.
- The import, export and transport respectively of rectified and denatured spirit and absolute alcohol shall, except in cases mentioned below, where the indent or requisition duly countersigned or signed by the proper officer will be deemed to be a pass, be covered by a pass whatever the quantity, except that denatured spirit up to one imperial gallon may be imported without a pass if for the private use of the importer and not for sale.Exemptions(a)All charitable hospitals and dispensaries maintained by Government or by local authorities as defined in Section 4 (34) of the Assam General Clauses Act, 1915 (2 of 1915), on a requisition countersigned by the Civil Surgeon of the district;(b)All charitable and Mission hospitals or dispensaries unless in any case the Provincial Government shall otherwise declare, on requisitions countersigned by the Civil Surgeon of the district;(c)Veterinary Assistant Surgeon and the Veterinary Investigation Officer, Assam, on requisition countersigned by the Superintendent, Civil Veterinary Department;(d)Educational institutions, laboratories, firms and museums specified by the Provincial Government or the Governor of Assam, as the case may be, in this behalf, on a requisition signed by the head of the institution, laboratory, firm or museum and countersigned by the Civil Surgeon of the district or by any other officer specified by the Provincial Government;(e)Tea garden hospitals and dispensaries in respect of spirit required for the treatment of lepers on a requisition bearing the countersignature of the Civil Surgeon of the district; provided that the tea garden authorities certify on the body of the requisition that lepers are not allowed to handle leaf or work in the tea house; and(f)Civil Surgeons and medical officers in charge of Government medical institutions may import and store such spirit or absolute alcohol required for the purposes of the institutions under their charge.Note. - The cases falling under items (a), (b), (c), (d), (e) and (f) above are exempted from the payment of duty for the import of rectified spirit and absolute alcohol and from the payment of pass fee for the import of denatured spirit.
