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[Cites 0, Cited by 0] [Section 138] [Entire Act]

State of Assam - Subsection

Section 138(d) in Assam Excise Rules, 1945

(d)in the case of rectified spirit-
(i)to a chemist or druggist requiring such spirit for the manufacture of drugs, medicines or chemicals and holding a permit from the collector to obtain such spirit from the distillery or warehouse ;
(ii)to a chemist or druggist licensed to sell such spirit by retail for medicinal, industrial or scientific purposes, and holding a permit from the Collector to obtain such spirit from the distillery or warehouse;
(iii)to a person holding a licence for compounding and blending foreign liquor and holding a permit from the Collector to obtain such spirit from the distillery or warehouse ;
(iv)to persons holding licences for the manufacture of perfumery and toilet preparations consisting of or containing alcohol and holding a permit from the Collector to obtain such spirit from the distillery or warehouse ;
(v)to persons holding permit from the Collector to obtain such spirit from the distillery or warehouse for scientific or industrial purposes; and
(vi)to a Homoeopathic chemist or practitioner holding special permit to obtain rectified spirit from distillery or warehouse for manufacture of homoeopathic medicines.