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2017 (5) TMI 391 - CESTAT ALLAHABADClassification of rectified spirit - The contention of revenue is that with effect from 01.03.2005 Central Excise Tariff item no. 22072000 covers ethyl alcohol and other spirit Denatured of any strength. Therefore, the product known as rectified spirit does not exist in Central Excise Tariff and on fermentation of molasses rectified spirit comes into existence which does not find place in Central Excise Tariff - whether ethyl alcohol and rectified spirit are two different commodities or one and the same commodity? 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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