- The only persons to whom passes for the import of rectified spirit (including absolute alcohol) can be issued are-I. (a) Chemists and druggists holding licences for retail sale of such spirit for bona fide medicinal, industrial or scientific purposes ;(b)Chemists or druggists holding permits from the Collector to obtain rectified spirit from a distillery or warehouse for the manufacture of medicines, chemicals or drugs;(c)Persons holding licences for compounding and blending of foreign liquor;(d)Persons holding licences for the manufacture of perfumes and toilet preparations consisting of or containing alcohol;(e)Persons holding permit to obtain rectified spirit for scientific or industrial purposes ; and(f)Homoeopathic chemists or practitioners holding special permit to obtain rectified spirit from a distillery or warehouse for manufacture of homoeopathic medicines.II. Permit for import of rectified spirit and absolute alcohol at concession rate of duty. - A permit for the import of rectified spirit and absolute alcohol at the concessional rate of duty for use in medicinal preparations, or for scientific or industrial purposes, shall be issued by the Collector after proper enquiries only to bona fide and respectable persons and firms in such quantity as may be considered necessary by the District Collector with the previous approval of the Excise Commissioner.
