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State of Assam - Section

Section 24 in The Assam Excise Rules, 2016

24. Examination of consignment of India made foreign liquor.

- On receipt of a consignment, the wholesale licensee shall at once notify its arrival to the Collector of the district where the licensed premises is located and shall not open the consignment until it has been examined by an officer of the Excise Department or unless the Collector has intimated that it will not be examined.
(D)Import, Export and Transport of Rectified Spirit, Denatured Spirit and Absolute Alcohol.