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DENATURING OF SPIRIT RULES, 1972
Notification No. 7 dated
8th January 1972 (NT)
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:
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 the 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 sample 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 tests shall be made available to the applicant.
Should any one of the samples on test be reported to
be not properly denatured, the 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 Commissioner
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
Commissioner 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 denaturation of spirit, drawal and
despatch of samples for test and re-test where necessary, and other incidental
charges connected therewith.
Unconsumed samples, if no more required, shall be
returned to the applicant.
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