In many countries, sales of alcoholic beverages are heavily taxed for revenue and public health policy purposes (see Pigovian tax). In order to avoid paying beverage taxes on alcohol that is not meant to be consumed, the alcohol must be "denatured", or treated with added chemicals to make it unpalatable. Its composition is tightly defined by government regulations in countries that tax alcoholic beverages. Denatured alcohol is used identically to ethanol itself except for applications that involve fuel, surgical and laboratory stock. Pure ethanol is required for food and beverage applications and certain chemical reactions where the denaturant would interfere. In molecular biology, denatured ethanol cannot be used for the precipitation of nucleic acids.
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Denatured alcohol (also called methylated spirits, in Canada, Ireland, New Zealand, South Africa, and the United Kingdom; wood spirit; and denatured rectified spirit) is ethanol that has additives to make it poisonous, bad-tasting, foul-smelling, or nauseating to discourage its recreational consumption. It is sometimes dyed so that it can be identified visually. Pyridine and methanol, each and together, make denatured alcohol poisonous; and denatonium makes it bitter.