- The only persons to whom passes for the import of rectified spirit (including absolute alcohol) can be issued are:

I. (a) Chemists, druggists and other firm or persons approved by the Excise Commissioner holding licences for retail sale of such spirit for bonafied medicinal, industrial or scientific purposes;

(b) Chemists, druggists holding permit 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 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;