33. Procedure for import of preparations containing India-made spirit on pre-payment of duty in Province of export.
- Preparations containing spirit, manufactured in India may be imported from a bonded distillery, bonded laboratory or bonded factory in any part of British India or an Indian State on duty being paid into the treasury to the Government of Assam under the head "VIII-Provincial Excise-Wines and Spirits-Duties on medicinal and toilet preparations containing alcohol, opium, etc." for adjustment by the Accountant General through the Reserve Bank of India against the balance of the Province of Assam in accordance with the following procedure :(i)Application for import of preparation containing India-made spirit. - The importer or his agent shall apply to the Collector or Excise Officer of the place of export, and the officer or the officer-in-charge of the distillery, laboratory or factory acting on his instructions will, after satisfying himself that the amount of duly paid is correct according to the rate prevailing in Assam, if he sees no objection, authorise export direct to the place of import in Assam, and issue a pass accordingly. He will send a copy of the pass showing in detail the bulk contents and spirit contained in L.P. gallons or part thereof direct to the Collector of the district of import. He will also furnish a quarterly statement of export to Assam to the Chief Excise Authority of the Province or State, to be forwarded to the Excise Commissioner, Assam.(ii)Examination of consignments of spirituous, medicinal and toilet preparations on arrival. - The importer shall give intimation of arrival of the consignment to the Collector of the district of import and shall not open the consignment until it has been examined by an Officer of the excise department not below the rank of Sub-Inspector or any other officer deputed by the Collector for examination together with the export pass received by the importer, or the Collector has intimated that it will not be examined. If the consignment is not verified or no intimation is received from the Collector of the district within two days from the date of intimation of arrival of consignment the importer shall be at liberty to open the consignment and to utilise the contents.(iii)The Collector shall send the copy of the pass received by him to an officer mentioned in sub-paragraph (ii) (supra who shall check the bulk contents of the consignment and endorse the result of the pass. The proof spirit contents of such preparation as certified by the Excise Authority of the district of export will ordinarily be accepted for the purpose of these rules to be correct. The Collector may also, if for any reason he considers it necessary in the case of any particular consignment, cause it to be tested, and samples taken for the purpose of analysis. The Collector shall forward, all such export passes to Excise Commissioner at the end of each quarter or such period as may be determined by the Excise Commissioner, together with a statement showing the quantity in proof gallons of spirit contained in the preparations imported from other Provinces, the amount of duty to be adjusted and such other particulars as may be required by the Excise Commissioner.(iv)On the basis of the passes and the quarterly statement the Excise Commissioner shall formulate a claim for the amount of duty to be recovered less any deduction agreed upon from the Provinces of export.B. Import of pre-payment of duty in Assam
