The proposed rebate of the customs duty on ethyl alcohol of an alcoholic strength by volume of 80% 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.
