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[Cites 0, Cited by 0] [Section 62] [Entire Act]

State of Assam - Subsection

Section 62(b) in Assam Excise Rules, 1945

(b)"India-made spirit" means plain spirit manufactured in a distillery in India, under the supervision of Government of a strength not less than 50 O.P. and includes India-made foreign spirits.