Amendment status not verified — confirm the current text below against the official source.
Spirits intended to be used exclusively in arts and manufactures or in chemistry may be removed from any licensed distillery in any [State] on payment of duty [not exceeding five] per cent. on the value of the spirits: Provided that no spirits shall be so removed until they have been effectually and permanently rendered unfit for human consumption. Substituted by the A.O. 1950, for "Province" which had been substituted by the A.O. 1948, for "part of British India". Substituted by Act 8 of 1894, Section 6, for "calculated at ten".