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State of Assam - Section

Section 48 in The Assam Excise Rules, 2016

48. Definition of compounding, blending, reducing, bottling and foreign liquor manufactory.

- (i) Compounding, blending and reduction are defined in Rule 1-A of these rules.
(ii)Bottling or to bottle is defined in Section 2 (b) of the Act.
(iii)Foreign liquor manufactory: It is defined in rule 1-A(xxxv) of these Rules.