25. Import, export and transport of rectified and denatured spirit and absolute alcohol to be covered by a pass.
- The import, export and transport respectively of rectified and denatured spirit and absolute alcohol manufactured in India shall except in cases mentioned below, where the indent or requisition duly countersigned or signed by the proper officer will be deemed to be a pass, be covered by a pass whatever the quantity, except that denatured spirit upto 5 bulk liters may be imported without a pass if for the private use of the importer and not for sale.Exemptions.(a)All Charitable hospital and dispensaries maintained by Government or by local authorities as defined in Section 4 (34) of the Assam General Clauses Act, 1915, on a requisition countersigned by Chief Medical and Health Officer of the District;(b)All Charitable and Mission hospital or dispensaries unless in any case the State Government shall otherwise declare on requisition countersigned by Chief Medical and Health Officer of the District;(c)Veterinary Surgeons/Assistant Surgeons and Veterinary Investigation Officer, Assam, on requisition countersigned by the Superintendent or any other officer of the same status of the Civil Veterinary Department.(d)Educational Institutions, laboratories, firms and museums specified by the State Government or the Governor of Assam, as the case may be, in this behalf, on a requisition signed by the Head of the institution, laboratory, firm or any other officer specified by the State Government.(e)Tea garden hospital and dispensaries in respect of spirit required for the treatment of lepers on a requisition bearing the countersignature of the Chief Medical and Health Officer of the district provided that tea garden authorities certify on the body of the requisition that lepers are not allowed to handle tea leaf or to work in the garden factory house; and(f)Chief Medical and Health Officer and Medical Officers-in-charge of Government Medical institutions may import and store such spirit or absolute alcohol required for the purposes of the institutions under their charge.(Note : The cases falling under items (a) to (f) above are exempted from payment of duty for the import of rectified spirit and absolute alcohol and from the payment of pass fee for the import of denatured spirit).
