(b)satisfied the Collector Commissioner that the proposed buildings, plant and apparatus to be used in connection with the business of distillation, storage and issue of spirit are built in accordance with the prescribed regulations and the precaution has been taken against fire; but in respect of the present buildings, plant and apparatus of existing distilleries, which do not conform with the provision of these rules, the Financial Commissioner may, in writing, grant exemption from the operation of any of these rules.
