Scope of alcohol exclusion clarified: commercial identity determines whether hydroxyl-containing chemicals fall outside the tariff item exclusion. The Circular clarifies that the exclusion 'alcohol - all sorts' in erstwhile Tariff Item 68 must be read by commercial parlance: organic chemicals merely containing hydroxyl groups (for example pentaerythritol, sorbitol, polyethylene glycol) are not excluded as 'alcohol' unless they are commercially known as such. Polyethylene glycol had been classifiable under Item 68 by prior advice, and HSN distinctions further separate ethyl alcohols from other hydroxyl-containing compounds, supporting classification by commercial identity.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scope of alcohol exclusion clarified: commercial identity determines whether hydroxyl-containing chemicals fall outside the tariff item exclusion.
The Circular clarifies that the exclusion "alcohol - all sorts" in erstwhile Tariff Item 68 must be read by commercial parlance: organic chemicals merely containing hydroxyl groups (for example pentaerythritol, sorbitol, polyethylene glycol) are not excluded as "alcohol" unless they are commercially known as such. Polyethylene glycol had been classifiable under Item 68 by prior advice, and HSN distinctions further separate ethyl alcohols from other hydroxyl-containing compounds, supporting classification by commercial identity.
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