https://www.taxtmi.com/caselaws?id=104302 Tariff Item 68 excluded "alcohol all sorts", and that exclusion was construed by reference to the statutory meaning under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. On that approach, supported by Board circulars and prior Tribunal and High Court decisions, only alcohol of the kind covered by the governing definition fell within the exclusion, while the impugned alcohol derivatives did not. The products were therefore treated as outside the residuary tariff entry and not dutiable under Tariff Item 68; the classification adopted by the lower authority was set aside. en-us Wed, 27 Feb 1991 00:00:00 +0530 Tue, 28 Feb 2012 16:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104302 Tariff Item 68 excluded "alcohol all sorts", and that exclusion was construed by reference to the statutory meaning under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. On that approach, supported by Board circulars and prior Tribunal and High Court decisions, only alcohol of the kind covered by the governing definition fell within the exclusion, while the impugned alcohol derivatives did not. The products were therefore treated as outside the residuary tariff entry and not dutiable under Tariff Item 68; the classification adopted by the lower authority was set aside. Case-Laws Central Excise Wed, 27 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104302