- The wholesale licence holder of India made foreign liquor shall obtain necessary transport/ import pass from the Commissioner of Excise, Assam on prepayment of ad-valorem levy at the prescribed rate for transport of liquor from the manufactory to wholesale premises. The payment should be made through treasury challan. The challan shall be prepared in quadruplicate. One copy will be kept by the treasury and the remaining three copies after completion in the treasury and bank will be presented by the licensee or his agent to the Superintendent of Excise in the district headquarter and the Deputy Superintendent of Excise in the Sub-divisional headquarter.