DENATURING OF SPIRIT RULES, 1972

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:- 1. Short title. - These rules may be called the "Denaturing of Spirit Rules, 1972". 2. Application by importer or agent.- An importer or his agent (hereinafter referred to as the Applicant) shall make a request in writing to the proper officer of Customs for the denaturation of imported spirit or preparation containing spirit. 3. Applicant to provide the ingredients for denaturation.- The applicant shall provide all the ingredients (denaturants) of the quality as specified by the proper officer of Customs and in sufficient quantities for the denaturation. 4. Denaturation under Customs Supervision.- All operations of denaturation shall be carried out by the applicant under the supervision of an officer of Customs at such place as may be approved by the proper officer of Customs. 5. Drawal of samples for test.- After denaturation, arrangements shall be made by the applicant for drawal of samples from each cask or vessel for test in a Customs Laboratory. The sample drawn shall be in adequate quantities to permit more than one test, in case such a contingency arises. 6. Test of samples.- Each sample drawn after denaturation shall be tested in a Customs Laboratory to determine

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