(5)Rectified spirit (i.e., spirit of a strength higher than 50 O.P. to which no flavouring or colouring matter has been added)-(a)to a chemist or druggist requiring such spirit for the manufacture of drugs, medicines or chemicals, and holding a permit from the Collector to obtain such spirit from the distillery or warehouse; or(b)to a chemist or druggist licensed to sell such spirit by retail for medicinal, industrial or scientific purposes and holding a pass from the Collector to obtain such spirit from the distillery or warehouse ; or(c)to a person holding a licence for compounding and blending foreign liquor ; or(d)to a person requiring such spirit for industrial purposes in the process of manufacture of any article except those which, if imported from outside India, would on such importation be liable to spirit duty under the Indian Tariff Act, 1934 (Act 32 of 1934), and holding a permit from the Collector to obtain such spirit free of duty from the distillery or warehouses.
