Section 1090 in Rules under the United Provinces Excise Act, 1910
1090. Foreign liquor fermented or distilled.
- Alcohol is produced on fermentation of sacchrine material or of starchy material after saccharification. It is, however, difficult to secure alcoholic concentration in excess of 12-14 per cent, by fermentation alone, whatsoever be the base used. The process of distillation is necessary for obtaining stronger liquor the resulting product being classified as "Spirit" rules in respect of manufacture whereof are given in Chapter IX of this volume.
