- Any persons holding a stock of India made foreign liquor, beer, rectified spirit or denatured spirit at a distillery, brewery or a manufactory in any district in Assam and desiring to export the same to any other State of India shall present an application in prescribed form for an export pass to the Collector of the district of export with an import permit authorizing the import signed by the Collector or any other officer duly authorized in this behalf of the State of import, specifying the duty chargeable of the India made foreign liquor and rectified spirit.