https://www.taxtmi.com/caselaws?id=83672 Polyvinyl alcohol was treated as a resinous polymer and organic chemical produced by a multi-stage process, and was classifiable under Tariff Item 15A as a synthetic resin/polymerisation product, making it excisable. The exclusion in Tariff Item 68 for "alcohol, all sorts" was read in its ordinary commercial sense as covering alcoholic liquors, spirits and beverages, not every substance described as an alcohol in chemistry. On that basis, polyvinyl alcohol did not fall within Tariff Item 68 and was not excluded by the word "alcohol"; the department's appeal succeeded. en-us Fri, 26 Feb 1993 00:00:00 +0530 Thu, 14 Jul 2011 18:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83672 Polyvinyl alcohol was treated as a resinous polymer and organic chemical produced by a multi-stage process, and was classifiable under Tariff Item 15A as a synthetic resin/polymerisation product, making it excisable. The exclusion in Tariff Item 68 for "alcohol, all sorts" was read in its ordinary commercial sense as covering alcoholic liquors, spirits and beverages, not every substance described as an alcohol in chemistry. On that basis, polyvinyl alcohol did not fall within Tariff Item 68 and was not excluded by the word "alcohol"; the department's appeal succeeded. Case-Laws Income Tax Fri, 26 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83672