Customs

Ethyl Alcohol Tariff Application

The proposed rebate of the customs duty on ethyl alcohol of an alcoholic strength by volume of 80 percent volume or higher at such times, in such quantities and subject to such conditions as Itac may allow by specific permit, for the manufacture of petrol. Provided that: (a) In the case of undenatured or partially denatured ethyl alcohol, (i) The provisions of Rule 19A.09(c) of the Customs and Excise Act (Act) are complied with; (ii) All other provisions of the Act pertaining to locally manufactured excisable goods are complied with; (iii) The goods are imported by a licensed manufacturer or licensed supplier, into a storage (OS) or manufacturing warehouse (VMP or VP); (iv) The goods are removed by such licensee or licensed remover as contemplated in Rule 64D of the Act; and (b) Fully denatured ethyl alcohol complies with the provisions of Note 4(c) to Section D of Part 1 to Schedule No.6 of the Act. Comment is due by 15 April 2011.

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