(b)a manufacturing chemist requiring rectified spirit for use in the manufacture of drugs, medicines or chemicals, who has obtained general permission from the Collector to import such spirit under a bond, and after such person or his agent has-(i)executed a bond (which may be either a general or a special bond) in favour of the Collector for the payment of the said duty, and(ii)obeyed all rules in force in the district or place from which the export was made.
