54.

54.

The importer shall get his supply of denatured spirit in casks, drums or receptacles sealed with the seal of the officer of the place of export issuing the denatured spirit, with the quantity and strength of spirit indicated there.

55.

On arrival of the consignment of denatured spirit at the importer's shop or premises the importer shall inform the local¹State Excise Officer¹ about its arrival and shall not interfere with the seals on the casks, drums or receptacles until that officer has verified the contents and the apparent strength, of denatured spirit in each cask, drum or receptacle with the particulars entered in Part II of the import pass and has drawn a sample therefrom for chemical examination.

56.

The importer shall not sell or take out for use any denatured spirit from the consignment unless such ¹State Excise Officer¹ gives him permission to do so after verifying the quality, quantity and strength of the denatured spirit. ²No such permission shall be given unless the denatured spirit is found, on examination by the Oflficer-in-charge of the Industrial Research Laboratory, Poona or Matunga, to contain the ingredients, according to the proportions prescribed by the State Government in that behalf and to be of a strength of not less than 60° O. P.²

Provided that such permission may be granted without such examination—

1. (i) where the denatured spirit has been certified by the ChiefExcise Authority or other competent authority of the State of export to have been denatured under excise supervision so as to conform, in respect of the proportion and nature of the ingredients use, to the ²ruies made by the State Government in that behalf²
2. (ii) where the denatured spirit is exported by firms or companies approved by the Chief Excise Authority of other competent authority of the State of export and is accompanied by a certificate from the Chemical Analyser or Chemical Examiner of the Government of such State to the effect that it has been denatured as afbrsaid provided that the seals on the casks, drums or receptacles containing denatured spirit are found to be intact on arrival at the importer's shop or premises and that the strength of the spirit is not less than 60° O. P.

Provided further that notwithstanding the permisson so granted a sample shail be taken from each cask, drum or receptacle and if such denatured spirit on being analysed and tested by ²the officer-in-charge of the Industrial Research Laboratory. Poona or Matunga² is found to be not properly denatured or to be of less then 60° O. P. in strength the importer shall not make any further sale or use of such denatured spirit All such cases shall be reported to the commissioner for orders for the further disposal of such denatured spirit.

EXPORT

57.

Any person desiring to export denatured spirit ³shall apply for an export pass to the Collector or any other officer authorised to grant such pass³. The application shall contain the following particulars, namely:

1. (1) Name and address of the applicant;
2. (2) Kind and quantity of denatured spirit to be exported;
3. (3) Kind oflicence held by the applicant under these rules with its number and date;
4. (4) Place from which denatured spirit is to be exported;