Denaturing Of Spirit Rules, 1972

Notification No 7-customs,dated 8th January,1972

In exercise of the powers conferred by sections 24 and 158 of the Customs Act, 1962 (52 of 1962) and in supersession of the "Denatured Spirit (Ascertaining and Determining) Rules, 1957", published with Notification No. 140-Customs, dated the 6th July, 1957, of the Government of India, .Ministry of Finance (Late Department of Revenue), the Central Government hereby makes the following rules for causing imported spirit and spirit contents of imported spirituous preparations to be denatured at the request of the importer:—

Rule 1 Short title
Rule 2 Application by importer or agent
Rule 3 Applicant to provide the ingredients for denaturation
Rule 4 Denaturation under Customs Supervision
Rule 5 Drawal of samples for test
Rule 6 Test of samples
Rule 7 Re-denaturation
Rule 8 Appeal for re-test
Rule 9 Fees for test and re-test
Rule 10 Other charges to be paid by the applicant
Rule 11 Disposal of remnants