Provisions relating to denaturing or mutilation of Goods (Section 24 ) :

Section 24 provides that an importer can request Central Government to denature or mutilate the imported   Goods ,which are ordinarily used for more than one purpose ,so as to render them unfit for one or more of such  purpose .If the goods are denatured or mutilated ,they are assessed as if the goods were imported in denatured or mutilated form. The CG has framed Denaturing of Spirits Rules, 1972 in this regard.