Section 1(iii) in The U.P. Licences for the Possession of Denatured Spirit and Specially Denatured Spirit Rules, 1976
(iii)In these rules, unless there is anything repugnant to the subject or context, "Specially denatured spirit" means spirit rendered unfit for human consumption in such manner as may be prescribed by the Excise Commissioner by notification in this behalf and does not include ordinary denatured spirit for general use.
