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State of Odisha - Section

Section 52 in The Board's Excise Rules, 1965

52. Purpose of denaturation.

(1)The purpose of denaturing spirit or alchohol by admixture of denaturants is to render the mixture fit for purposes of scientific, mechanical or commercial work, art and manufacture and unfit for human consumption whether as a beverage or internally as medicine of in any other way.
(2)The denaturants shall be procured by and at the expense of the person licensed to denature spirit and the expenses for their examination by the Chemical Examiner for purposes referred to at Sub-rule (1) shall also be borne by such person.