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[Cites 0, Cited by 0] [Section 28] [Entire Act]

State of Assam - Subsection

Section 28(1) in The Assam Bonded Warehouse Rules, 1965

(1)A licensee of a bonded warehouse, who has imported or transported spirit (other than country spirit) under a bond for payment of duty, shall pay to Government duty at the prescribed rates on the quantity of spirits in bottles or in any vessel received in the warehouse and also for absence of the quantity of the spirit detected at the time when the spirit is measured, gauged and proved for removal. The licensee shall pay the duty as aforesaid in lieu of the duty payable under Rule 37, unless he is able to account for the absence in respect of spirits in bottles and also subject to the allowances hereunder mentioned (calculated at proof strength) in respect of spirits in vessels :
On spirit stored in any wooden vessel For any period not exceeding one month 1
On spirit stored in any metal vessel For any period exceeding one month 1 ½
  For any period ½