TMI BlogDenaturing of Ethyl AlcoholX X X X Extracts X X X X X X X X Extracts X X X X ..... ported ethyl alcohol in terms of section 24 of the Customs Act, 1962 read with 'Denaturing of Spirit Rules, 1972' issued by Ministry of Finance. Under these provisions, imported consignments of ethyl alcohol meant for industrial use are first denatured by adding specified chemicals and after testing thereof for denaturation, allowed clearance as denatured ethyl alcohol. 2. Un-denatured ethyl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... divergence in practice regarding choice of denaturants at different ports. At some ports, Public Notices have been issued by Commissioner of Customs stating that the importers must use only the denatrurants specified under BIS Standard (IS 4117-1973) in order to avail of benefit of concessional rate of duty under Notification No. 21/2002-Cus., dated 1.3.2002 (Sl. No. 50). On the other hand, some p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their use for industrial purposes." Further the notes mention some of the denaturants commonly used for this purpose such as, wood naphtha, methanol, acetone, pyridine, aromatic hydrocarbons (benzene etc.) and coloring matter. 6. To bring about uniformity in application of denaturing agents and adoption of appropriate standard for denaturing of ethyl alcohol, BIS standards IS 4117-1973 are being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... additional denaturants in quantity which is adequate for denaturing the imported spirit for use in a particular industry, in consultation with the Chief Chemist/Deputy Chief Chemist provided:- (a) the need for such denaturant is satisfied with references to use in a particular industry for a specific purpose(b) the ingredients suggested as additional denaturants for a particular purpose are ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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