- No medicinal or toilet preparations or perfumes containing spirit manufactured in India shall be imported into Assam except in accordance with the procedure hereinafter prescribed:

(1)

Medicinal and other preparations containing rectified spirit imported from overseas countries are exempted from the provisions of these rules relating to import, export, transport, possession and sale provided that the customs duty at the rates prescribed has been paid;

(2)

The medicinal and other similar preparations containing rectified spirit manufactured in India are exempted from the operation of the rules relating to transport, possession and sale if that have been issued from a bonded distillery, bonded laboratory or bonded factory in India and if the issues have been made under the authority of a pass granted by the Excise Officer-in-charge of such bonded distillery, laboratory or factory under the conditions contained in the following rules, except that medicinal and other preparations containing such spirit being imported by post, the quantities not exceeding 500 ml at a time for bonafide private consumption of the importer without restriction;

(3)

The following institutions are exempted from the payment of duty for import of spirit contained in medicinal preparations and from obtaining a pass:

(i) All Charitable hospitals and dispensaries maintained by Government or by local authorities as defined in Section 4 (34) of the Assam General Clauses Act, 1915, as amended up-to-date on a requisition countersigned by Chief Medical and Health Officer of the District;

(ii) All Charitable and Mission hospitals or dispensaries unless in any case the State Government shall otherwise declare on requisition countersigned by Chief Medical and Health Officer of the District;

(iii) Veterinary Surgeons on a requisition countersigned by the District Veterinary Officer.

(iv) The Health and Family Welfare Department on a requisition countersigned by District Medical and Health Officer in respect of the departmental requirement of the district under his charge.