71. Grant of permit for import of rectified spirit, denatured spirit and special denatured spirit.
(1)In respect of permits in Form P-1 granted for the import of rectified spirit, denatured spirit and special denatured spirit, the prescribed import fee shall be charged.(2)The Excise Commissioner may, with the prior approval of the Government and subject to such conditions as he may deem necessary, exempt any denatured spirit and special denatured spirit imported for use in any of the specified alcohol based industry from the levy of import fee.(3)The denatured spirit and special denatured spirit not meant for sale but for use of officers of the Government in their official capacity, hospitals dispensaries run by the Government, statutory corporations, local bodies and other hospitals/dispensaries recognised under Medical Attendance Rules may be exempted by the Excise Commissioner from payment of import fee.
