(1)Spirit can be said to be denatured and, in the case of spirit originally imported under bond, the bond can be treated as released, only after the Chemical Examiner has declared it to be unfit for human consumption whether as a beverage or internally as a medicine or in any other way.(2)If the Chemical Examiner's report be otherwise, stating that the spirit has not been thoroughly denatured or is still fit for human consumption in any manner, the spirit may, if the licensee so desires be further mixed with denaturants and treated in the manner specified in Rules 54 to 56, or duty shall be levied on such spirit at the rate prescribed under Section 27 for the kind of spirit as the one to which the spirit not thoroughly denatured may be declared to belong by the Chemical Examiner in his said report, or subsequently on further reference for the purpose from the Collector and after such realisation of duty the said spirit shall be issued under orders of the Collector, as such kind of spirit which it is so declared to be.
