- Spirit may be issued for human consumption or for industrial use only:
(a) In the case of foreign liquor (excluding denatured spirit and rectified spirit):
(b) In the case of country spirit: to persons holding licences for sale of such spirit or for the possession of such spirit for commercial purposes in excess of the quantity fixed as the limit of private possession and holding a permit from the Collector to obtain such spirit from the distillery or warehouse.
(c) In the case of denatured spirit: to persons holding licences for sale of such spirit or for the possession of such spirit for business purpose in excess of the quantity fixed as the limit of private possession and holding a permit from the Collector to obtain such spirit from the distillery or warehouse.
(d) In the case of rectified spirit:
(e) On payment of duty: For local consumption or use.
(f) Duty free: without payment of duty and without bond: