- 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;

1. Chemists, druggists holding permit from the Collector to obtain rectified spirit from a distillery or warehouse for the manufacture of medicines, chemicals or drugs;
2. Persons holding licences for compounding and blending of foreign liquor;
3. Persons holding licences for manufacture of perfumes and toilet preparations consisting of or containing alcohol;
4. Persons holding permit to obtain rectified spirit for scientific or industrial purposes; and
5. Homoeopathic Chemists or practitioners holding special permit to obtain rectified spirit from a distillery or warehouse for manufacture of homoeopathic medicines;