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State of Uttar Pradesh - Section

Section 2 in The U.P. Licences for the Possession of Denatured Spirit and Specially Denatured Spirit Rules, 1976

2.

Licences for the possession of denatured spirit including specially denatured spirit for industrial purposes shall be of three kinds, viz. :
(i)Form F.L. 39 for use in industries in which alcohol is destroyed or converted chemically in the process into other product and the product does not contain alcohol, such as, Either, Styrene, Butadiene, Acetone, Polythene, etc.
(ii)Form F.L. 40 for use in industries in which alcohol is used only as a solvent or processing agent and the product does not contain alcohol, which is generally recovered for re-use, such as, Cellulose and its derivatives, Pectin, etc.
(iii)Form F.L. 41 for use in industries in which alcohol used directly or alcohol is used as solvent for vehicle and appears in the final product to some extent, such as, Lacquers, Varnishes, Polishes, Adhesives, Anti-freezers and Brake fluid, etc.