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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarification on 'Alcohol - All Sorts' Scope in Tariff Item 68: Certain Organic Compounds Not Considered Alcohols.</h1> The circular clarifies the scope of the term 'Alcohol - All sorts' under the erstwhile Tariff Item 68 of the Central Excise Tariff. It addresses doubts raised about whether organic compounds with hydroxyl groups, such as polyethylene glycol, pentaerythritol, and sorbitol, are excluded from this item. The Board concludes that these compounds are not commercially recognized as alcohols and thus do not qualify for exclusion under T.I. 68. The classification should rely on commercial identity rather than technical definitions, aligning with court judgments. Ethyl alcohol is classified under Chapter 22, while other compounds fall under Chapter 29 of the H.S.N.
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