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State of Assam - Section

Section 483 in The Assam Excise Rules, 2016

483. Persons to whom spirits may be issued.

- The spirits may be issued for local consumption or use only:-
(1)In the case of foreign liquor (excluding rectified spirit, denatured spirits and absolute alcohol)-
(a)To wholesale licensees of foreign liquor holding a permits from the Excise Commissioner to obtain liquor from the warehouse.
(2)In the case of rectified spirit and absolute alcohol -
(i)To a chemist or druggist requiring such spirit for the manufacture of drugs, medicines or chemicals and holding a permit from the Collector to obtain liquor from the warehouse.
(ii)To a chemist or druggist licensed to sell such spirit by retail for medicinal, industrial or scientific purpose and holding a permit from the Collector to obtain such spirit from the bonded warehouse.
(iii)To a person holding license for compounding and blending of foreign liquor.
(3)In the case of denatured spirit. To persons holding licenses for sale of such spirit or for the possession of such spirit for businesses purpose in excess of the quantity fixed the limit of private of possession and holding a permit from the Collector to obtain such spirit from the warehouse.
(4)In the case of rectified spirit-
(i)To a chemist or a druggist requiring such spirit for manufacture of drugs medicines or chemicals and holding a permit from the Collector to obtain such spirit from the bonded warehouse.
(ii)To a chemist or druggist licensed to sell such spirit by retail for medicinal, industrial or scientific purpose and holding a permit from the Collector to obtain such spirit from the bonded warehouse.
(iii)To a person holding license for compounding and blending of foreign liquor and holding a permit from the Collector to obtain such spirit from the bonded warehouse.
(iv)To a person holding license for the manufacture of perfumes and toilet preparations consisting of or containing alcohol and holding a permit from the Collector to obtain such spirit from the bonded warehouse.
(v)To a person holding permit from the Collector to obtain such spirit for scientific or industrial purpose.
(vi)To a homeopathic chemist or practitioner holding special permit to obtain rectified spirit from the warehouse for manufacture of homeopathic medicines.