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Section 19 in The Assam Excise Rules, 2016 [Entire Act]

Foreign Liquor. (a) Ad-valorem levy on IMFL of the kinds namely; Brandy, Whisky, Gin, Rum, Cordial, Wine, Beer, Draught Beer etc. shall be charged ... Made Spiritcontained in and India made rectified spirit for the manufacture of Brandy, Whisky, Gin, Rum, Liquor cordials and other similar potable alcoholic preparations
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