(xvi)Procedure on receipt of Chemical Examiner's report. - When the Chemical Examiner to the Government of West Bengal reports that the denaturation has been satisfactorily performed the denatured spirit may be issued in accordance with the provisions of Rules 99-A and 110. Should that officer, however, report that the denaturation has not been satisfactorily performed, the claim in respect of the whole of the spirit represented by the sample shall be rejected and the spirit shall either be dealt with in all respects as spirit chargeable with the ordinary rate of duty, if the owner of the spirit so desire, or be further treated in accordance with these rules.
