Section 18: Supply of rectified spirit for manufacture of medicinal and toilet preparation
M and TP Excise Duties Rules 1956Union territory Rules of Delhi · 1955
Rectified spirit shall ordinarily be supplied to a manufacturer from a distillery or a spirit warehouse of the State in which the manufactory is situated, the manufacturer, however, is not precluded from obtaining his requirements of rectified spirit from sources situated outside the State.
Comment Manufacturer can obtain the rectified spirit from outside the State.