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Materials for and mode of methylation.
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123. (1.) The following and no other spirits may be used for methylation:—
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(a.) Plain spirits of strength not less than fifty per centum above proof, and unsweetened foreign spirits of like strength.
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(b.) Rum of strength not less than twenty per centum above proof.
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(2.) The quantity of spirits used for methylation at any one time shall not be less than—
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(a.) In the case of British spirits, four hundred and fifty gallons;
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(b.) In the case of foreign spirits the contents of the cask in which the spirits are imported.
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(3.) The substance mixed with spirits for the purpose of methylation must be wood naphtha, or methylic alcohol in the proportion of not less than one-ninth of the bulk of the spirits, or some other substance approved for the purpose by the Commissioners; and may, if the Commissioners think fit, be provided by them at the expense of the methylator.
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(4.) The substance must, before the mixing thereof, be examined and approved by an officer appointed in that behalf.
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(5.) Foreign spirits may not be used for methylation until the difference between the duty of Customs chargeable thereon and the duty of Excise chargeable on British spirits has been paid.
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(6.) With respect to the removal of spirits and substances for methylation and the time and mode of methylation the prescribed regulations must be observed, and the prescribed security must be given.
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