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2017 (3) TMI 1585 - AT - Central ExciseClassification of goods - rectified spirit - whether ethyl alcohol and rectified spirit are one and the same and is covered under CETH 2207 20 00 or otherwise? - Held that: - rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in Tariff Item No. 2207 20 00 - reliance placed in the case of State of Uttar Pradesh v. M/s Modi Distillery and Others [1995 (8) TMI 300 - SUPREME COURT], where it was held that ethyl alcohol and rectified spirit are one and the same - appeal allowed - decided in favor of appellant.
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