1. Duty payable on removal of such spirits from distillery. - Spirits intended to be used exclusively in arts and manufactures or in chemistry may be removed from any licensed distillery in any [State] [Substituted by the A.O. 1950, for "Province" which had been Substituted by the A.O. 1948, for part of British India.] on payment of duty [not exceeding five] [Substitution by th Indian Tariff Act, 1894, (8 of 1894), section 6, for "calculated at ten".] per cent. on the value of the spirits :
Proviso :Provided that no spirits shall be so removed until they have been effectually and permanently rendered unfit for human consumption.
