Section 15(2) in Andhra Pradesh Denatured Spirit and Denatured Spirituous Preparations Rules, 1971
(2)Denatured spirit, methylated spirit or methyl alcohol so permitted may be imported provided it is certified by the officer of the Distillery where the spirit has been denatured or a certificate has been obtained from the Excise Inspector concerned of the place from where it has been exported that the spirit to be imported has been denatured. If the denatured spirit or methylated spirit or methyl alcohol is imported without one of the two certificates mentioned above, it shall not be sold,and an Excise Officer not below the rank of an Inspector shall have the power to take into his custody such imported spirit. A sealed sample of such spirit, may be sent to the Chemical Examiner for analysis at the importer's expense. On receipt of Certificate from the Chemical Examiner that the above sample has been sufficiently denatured, the spirit shall be handed over to the importer. If after the analysis, the spirit is found to be not sufficiently denatured it shall be denatured fully at the expense of the importer. The spirit shall thereafter be released in favour of the importer, after collecting from him necessary charges and compounding fee which at the discretion of the Excise Superintendent may be from 25 naye paise to rupee one per litre. Should the importer refuse to bear the expenses of denaturation and to pay the Compounding fee imposed on him, the quantity shall be confiscated.
