- Rectified spirit may also be issued free of duty under a pass grated by the Collector of the district to which such spirit is intended to be transported by the following;(a)Government institutions and departments;(b)charitable hospitals and dispensaries maintained by the local authorities, or when authorised by an order of the State Government to possess rectified spirit made in India and exempted under Section 94 from the provisions of the Act, relating to duty;(c)educational institutions, firms, laboratories or museums authorised by an order of the Commissioner to possess rectified spirit, made in India and exempted under Section 94 from the provisions of the Act relating to duty, for any scientific, industrial purposes other than preparation of commodities which, when made, will themselves contain alcohol.
