Central Excise - Excisability of ethyl alcohol - Rectified spirit/special denatured spirit/ordinary denatured spirit - Issue of show cause notices for the period prior to 1-3-1989 - Classification regarding

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..... of show cause notices for the period prior to 1-3-1989 - Classification regarding Circular No. 55/89 Dated 18-9-1989 [From F.No. 83/12/89-CX.3] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Excisability of ethyl alcohol - Rectified spirit/special denatured spirit/ordinary den .....

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..... at in majority of cases the manufacture of rectified spirit/industrial alcohol etc. is under the control of State authorities. As you are aware, heading 22.04 was deleted from the Central Excise Tariff with effect from 12-5-1989 by the Finance Act, 1989. While the issue whether rectified spirit/industrial alcohol etc. which is not of I.C. engine grade is covered by Tariff Item No. 6(ii) of the old .....

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