(a)No India made foreign liquor, rectified spirit, denatured spirit and spirituous preparations manufactured in any distillery, brewery or manufactory in Assam shall be exported to any other State unless the duty, if any, payable under Chapter-V of the Assam Excise Act, 2000 has been paid OR a security has been submitted to the Commissioner of Excise, Assam which shall be equivalent to the duty involved. The security may be in the form of bank guarantee or interest bearing security pledged to the Government The same may be released by the Commissioner of Excise, Assam on receipt of verification certificate on arrival of the consignment in the importing state.
