47. Payment of duty to other Provinces on export of spirituous preparations.
- The total amount of duty so collected in Assam shall be credited to the province of import by book transfer at the end of each quarter, less any deduction if agreed upon with the importing Provinces on account of collection, testing and supervision charges.Note. - The Excise Officer in-charge of distillery or bonded warehouse shall maintain a list of all medicinal, toilet or other preparations manufactured in distillery or bonded warehouse showing the standard proportion of spirit contained in each preparation. This list will be supplied by the Excise Officer in-charge to any exporter on payment of its price to be fixed by the Excise Commissioner from time to time which shall be credited into the local treasury.
