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2017 (10) TMI 1036 - CESTAT ALLAHABADWhether Ethyl Alcohol and rectified spirit are two different commodities or one and the same commodity? Held that: - the Hon'ble Supreme Court in the case of State of Uttar Pradesh Vs Modi Distillery and others [1995 (8) TMI 300 - SUPREME COURT], has held that Ethyl Alcohol and rectified spirit are one and the same - rectified spirit which is not used for human consumption is nothing but Ethyl Alcohol and is finding place in Tariff Item No.22072000 - appeal allowed - decided in favor of appellant.
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