News Flash
  • Notification to extend the due date for furnishing of FORM GSTR–3B for the month of January, 2019 issued.
  • Suggestions/Comments are invited on Draft 'Manifest and Transhipment Regulations (Aircraft), 2019 via email dircus@nic.in or piyush.bhardwaj@gov.in till 31.03.2019 Click here
  • Selection of IRS (C&CE) Officers for COIN posting - For details Click here
  • Updated Standard Operating Procedure on TDS as on 18/02/2019.
  • Circulars clarifying various issues related to GST issued.
  • Five-Days' / Two-Days' Training Workshop on "Data Analytics" for Group 'B' Officers of CBIC during 25th February to 01st March 2019 at NACIN, Faridabad. Click here
  • List of Officers whose representations have been received online till 15.02.2019 (17:30 Hrs) in DGHRD (HRM-II) w.r.t. AGT-2019 Circular Click here
  • Guidelines for Computer based Examination under Regulation 6 of the Customs Brokers Licensing Regulations, 2018 (as amended)Click here
  • Calling Nomination for IMF's SARTTAC Training on Organizational Structure and Management Course (SA 19.21, OSM) to be held at SARTTAC, New Delhi on 04-08 March, 2019 - click here
  • Scheme for grant of cash Award to Meritorious children of Departmental officers/staff for their performance in the 10th/12th standard Board Examination held in March/April, 2016,2017 & 2018- For Details - click here
  • Computer based examination under regulation 6 of the customs brokers licensing regulations, 2018 (as amended)- click here
  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/02/2019 have been uploaded.
  • Notification to extend the due date for furnishing of FORM GSTR–7 for the month of January, 2019 till 28.02.2019 issued.
  • Annual General Transfer 2019.- click here
  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
  • An Update as on 01/02/2019 have been uploaded Updated version of GST Concept and Status & PPT on GST
  • Corrigendum to Office Order 2/2018-JC dated 21/2/2018- click here
  • 18th Post Graduate Programme in Public Policy and Management (PGPPM) during 2019-20 at the Centre for Public Policy, Indian Institute of Management, Bangalore.- click here
  • 11th One-year Diploma Programme in Public Policy and Sustainable Development (PP & SD) at the TERI School of Advance Studies, New Delhi - click here
  • CGST Rules, 2017 as amended up to 01.02.2019 have been uploaded
  • Corringendum dated 05.02.2019 ( English and Hindi) to Notification No. 3 /2019 - Central tax dated 29th January, 2019 issued
  • Corringendum dated 05.02.2019 (Hindi only) to Notification No. 2/2019 - Central tax dated 29th January, 2019 issued
  • 13th Post Graduate Diploma Programme in Public Policy and Management (PGD-PPM) during 2019-20 at the Management Development Institute, Gurugram -reg- click here
  • Buyback of old & used equipment provided by DG Systems - click here
  • Five-Days' / Two-Days' Training Workshop on "Data Analytics" for Group 'A' Officers of CBIC during 25th February to 01st March 2019 at NACIN, Faridabad. -click here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in Febuary, 2019 - Click Here
View all

DENATURING OF SPIRIT RULES, 1972

Notification No 7-customs,dated 8th January,1972
In exercise of the powers conferred by sections 24 and 158 of the Customs Act, 1962 (52 of 1962) and in supersession of the "Denatured Spirit (Ascertaining and Determining) Rules, 1957", published with Notification No. 140-Customs, dated the 6th July, 1957, of the Government of India, .Ministry of Finance (Late Department of Revenue), the Central Government hereby makes the following rules for causing imported spirit and spirit contents of imported spirituous preparations to be denatured at the request of the importer:-

1. Short title.-

These rules may be called the "Denaturing of Spirit Rules, 1972".

2. Application by importer or agent.-

An importer or his agent (hereinafter referred to as the Applicant) shall make a request in writing to the proper officer of Customs for the denaturation of imported spirit or preparation containing spirit.

3. Applicant to provide the ingredients for denaturation.-

The applicant shall provide all the ingredients (denaturants) of the quality as specified by the proper officer of Customs and in sufficient quantities for the denaturation.

4. Denaturation under Customs Supervision.-

All operations of denaturation shall be carried out by the applicant under the supervision of an officer of Customs at such place as may be approved by the proper officer of Customs.

5. Drawal of samples for test.-

After denaturation, arrangements shall be made by the applicant for drawal of samples from each cask or vessel for test in a Customs Laboratory. The sample drawn shall be in adequate quantities to permit more than one test, in case such a contingency arises.

6. Test of samples.-

Each sample drawn after denaturation shall be tested in a Customs Laboratory to determine whether denaturation has been properly done. The result of such tests shall be made available to the applicant.

7. Re-denaturation.-

Should any one of the samples on test be reported to be not properly denatured, the applicant may make a request for re-denaturation and the proper officer of Customs may, having regard to the reasons for which the request is made and all other circumstances of the case, allow the same:
Provided that the said officer shall not refuse to allow such request without giving the applicant a reasonable opportunity of being heard in the matter.

8. Appeal for re-test.-

Where a re-test of the sample is desired by the applicant and a request is made in that behalf within fifteen days of the date of receipt by the applicant of the results of the initial test, the Commissioner of Customs may, having regard to the reasons for which the request is made and all other circumstances of the case, allow such re-test to be conducted by the Chief Chemist, Central Revenues Control Laboratory:
Provided that the Commissioner shall not refuse to allow such re-test without giving the applicant a reasonable opportunity of being heard in the matter.

9. Fees for test and re-test.-

For test and re-test of samples, fees at the following rates shall be paid by the applicant:-
(a) Rupees twenty-five for test of each sample.
(b) Rupees fifty for re-test of each sample.

10. Other charges to be paid by the applicant.-

The applicant shall pay supervision charges and all other expenses in connection with the denaturation of spirit, drawal and despatch of samples for test and re-test where necessary, and other incidental charges connected therewith.

11. Disposal of remnants.-

Unconsumed samples, if no more required, shall be returned to the applicant.