[Cites 0, Cited by 0]
[Entire Act]
State of Assam - Section
Section 23 in The Assam Excise Rules, 2016
23. Procedure regarding transport of Overseas Foreign Liquor from customs warehouse to wholesale vendor.
- If a licence holder for wholesale of India made foreign liquor wants to obtain Overseas Foreign Liquor from the Customs wholesale premises he may be granted a transport pass in Form-1 of Miscellaneous series (General) on prepayment of ad-valorem levy and surcharge where applicable at the following rates:| Sl. No. | Kind of Bio Product | Ad-valorem levy |
| 1 | Oversees Beer upto 5% alcohol per case of 7.8 BL | 5% on Cost price subject to minimum of Rs.150/-per case. |
| 2 | Oversees Beer above 5% alcohol per case of 7.8 BL | 10% on Cost price subject to minimum of Rs.190/-per case. |
| 3 | Oversees Foreign Liquor | 10% on Cost price subject to minimum of Rs.4000/-per case. |
| 4 | Oversees Wine upto 42% proof spirit | 10% on Cost price subject to minimum of Rs.420/-per case. |
| 5 | Oversees Wine above 42% proof spirit | 15% on Cost price subject to minimum of Rs.880/-per case. |