(1)Spirit may be denatured only under a licence issued by the Collector and only at a distillery or an excise bonded warehouse.(2)Only the spirit which is manufactured in the distillery where the denaturing is to take place or the spirit which is imported from another State in India under bond in accordance with the rules for the import of foreign liquor of a strength not less than 50 O. P. or of such other strength as may be fixed in any particular case by the Government for use in particular arts and manufactures, may be denatured.(3)A licence granted for denaturation of spirit at a distillery may specify the maximum quantity of spirit manufactured in the distillery which may be denatured in any one month.
