https://www.taxtmi.com/caselaws?id=119329 A levy described as an additional fee on import of rectified spirit was treated as a charge on industrial alcohol, not as excise duty or countervailing duty on alcoholic liquor for human consumption. Entry 51 of List II does not extend to industrial alcohol, so the levy could not be brought within the State's excise taxing power merely by its description. Applying the principles in Synthetics & Chemicals Ltd. and Deccan Sugar & Abkari Co. Ltd., the unpaid amount was not a duty covered by section 43B of the Income-tax Act, 1961, and the disallowance was unsustainable. en-us Fri, 20 Jul 2007 00:00:00 +0530 Tue, 10 Jul 2012 14:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119329 A levy described as an additional fee on import of rectified spirit was treated as a charge on industrial alcohol, not as excise duty or countervailing duty on alcoholic liquor for human consumption. Entry 51 of List II does not extend to industrial alcohol, so the levy could not be brought within the State's excise taxing power merely by its description. Applying the principles in Synthetics & Chemicals Ltd. and Deccan Sugar & Abkari Co. Ltd., the unpaid amount was not a duty covered by section 43B of the Income-tax Act, 1961, and the disallowance was unsustainable. Case-Laws Income Tax Fri, 20 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119329