53. Purified methylic alcohol to be liable to duty
Any liquid containing methylic alcohol so purified or otherwise prepared by filtration or any other process as to be wholly or partially free from any flavour which would otherwise pertain to it shall be deemed to be low-wines and to have been so prepared for the purpose of distilling spirits therefrom, and shall be chargeable with duty and otherwise subject to the laws and regulations to which spirits are subject. However, Cabinet may, if Cabinet thinks fit, dispense with or modify those regulations with respect to any such liquid.