Section 673(b) in Rules under the United Provinces Excise Act, 1910
(b)in the case of exports of the State of Maharashtra and Gujarat in addition to the procedure laid down above, a certified copy of the certificate of test by the Chemical Examiner to Government, Uttar Pradesh, of denaturing agents and of the spirit from the bulk of which the consignment is taken shall also be forwarded to the Chief Revenue Authority or to the officer specially appointed in that behalf of Maharashtra and Gujarat States, as the case may be. The consignment shall be sealed with the departmental seal.
