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De-Naturing of Spirit Rules, 1972
Notification
No. 7 dated 8th January 1972
The
following rules are made for causing imported spirit and spirit contents of
imported spirituous preparations to be denatured at the request of the importer;
These
rules may be called the Denaturing of Spirit Rules, 1972.
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.
The
applicant shall provide all the ingredients (denaturants) of the quality as
specified by the proper Officer of Customs and in sufficient quantities for
denaturation.
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.
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 samples drawn
shall be in adequate quantities to permit more than one test, in case such a
contingency arises.
Each
sample drawn after denaturation shall be tested in a Customs laboratory to
determine whether denaturation has been properly done. The result of such test
shall be made available to the applicant.
Should
any one of the samples on test be reported to be not properly denatured, an
applicant may make a request for re-denaturation and the proper Officer of
customs may, having regard to the reasons for which the request is made and all
other circumstances of the case, allow the same, provided that the said Officer
shall not refuse to allow such request without giving the applicant a reasonable
opportunity of being heard in the matter.
Where
a re-test of the sample is desired by the applicant and a request is made in
that behalf within fifteen days of the date of receipt by the applicant of the
results of the initial test, the Collector of Customs may, having regard to the
reasons for which the request is made and all other circumstances of the case,
allow such re-test to be conducted by the Chief Chemist, Central Revenues
Control Laboratory; provided that the Collector shall not refuse to allow such
re-test without giving the applicant a reasonable opportunity of being heard in
the matter.
For
test and re-test of samples, fees at the following rates shall be paid by the
applicant: -
(a)
Rupees twenty five for test of each sample.
(b)
Rupees fifty for re-test of each sample.
The
applicant shall pay supervision charges and all other expenses in connection
with the denaturisation of spirit, drawal and despatch of samples for test and
re-test where necessary, and other incidental charges connected therewith.
Un-consumed
samples, if no more required, shall be returned to the applicant.
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