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State of Assam - Section

Section 54 in The Assam Excise Rules, 2016

54. Payment of licence fee and permit fee.

- (i) The licensee shall pay the annual licence fee as prescribed in the Table contained in rule 19 (a) (III) (i) of this Rules for each licence in advance before a licence is issued and it shall not be refundable under any circumstances. The licence fee shall be charged from the year during which the sanction is accorded.
(ii)he holder of a licence granted under sub-rule (i) above shall pay a permit fee at the following rates for the spirit including Extra Neutral Alcohol (ENA), rectified spirit (RS), Malt spirit and all excisable substances brought to the manufactory for the manufacture of foreign liquor at the time of issue of permit i.e. in advance:
Sl. No. Kind of Pass Rate of Fee
1 2 3
1 Import Permit fee on ENA/ Rectified Spirit Rs.10.00 per BL.
2 Transport permit fee on ENA/ Rectified Spirit Rs.2.00 per BL.
3 Import of all excisable substances formanufacture of IMFL Rs.1.00 per BL.
4 Export of ENA Rs.6.00 per BL
5 Export of all excisable substances includingRectified spirit used for manufacture of IMFL Rs.4.00 per BL