Denaturing of Ethyl Alcohol

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....g denaturation of imported ethyl alcohol in terms of section 24 of the Customs Act, 1962 read with 'Denaturing of Spirit Rules, 1972' issued by Ministry of Finance. Under these provisions, imported consignments of ethyl alcohol meant for industrial use are first denatured by adding specified chemicals and after testing thereof for denaturation, allowed clearance as denatured ethyl alcohol. &n....

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.... refer).  3. The Board has been apprised of divergence in practice regarding choice of denaturants at different ports. At some ports, Public Notices have been issued by Commissioner of Customs stating that the importers must use only the denatrurants specified under BIS Standard (IS 4117-1973) in order to avail of benefit of concessional rate of duty under Notification No. 21/2002-Cus., da....

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....xed with substances to render them unfit for drinking but not to prevent their use for industrial purposes." Further the notes mention some of the denaturants commonly used for this purpose such as, wood naphtha, methanol, acetone, pyridine, aromatic hydrocarbons (benzene etc.) and coloring matter. 6. To bring about uniformity in application of denaturing agents and adoption of appropriate stan....

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....d spirit and its misuse for potable purpose.  The Commissioners may allow use of additional denaturants in quantity which is adequate for denaturing the imported spirit for use in a particular industry, in consultation with the Chief Chemist/Deputy Chief Chemist provided:- (a) the need for such denaturant is satisfied with references to use in a particular industry for a specific purp....