https://www.taxtmi.com/caselaws?id=152700 Deodorants containing denatured alcohol were treated as falling outside the claimed Chapter 33 exclusion because the product's ingredients showed non-potable alcohol intended for industrial use. Chapter Note 33(1)(d) and Section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 were applied to distinguish perfumery and toilet preparations containing alcohol by reference to the statutory meaning of alcohol. The presence of denatured alcohol indicated that the goods were not fit for human consumption, so the duty treatment applicable to alcoholic preparations not potable in nature was maintained and the classification in the impugned order was upheld. en-us Thu, 04 Mar 2010 00:00:00 +0530 Tue, 09 Jul 2013 11:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152700 Deodorants containing denatured alcohol were treated as falling outside the claimed Chapter 33 exclusion because the product's ingredients showed non-potable alcohol intended for industrial use. Chapter Note 33(1)(d) and Section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 were applied to distinguish perfumery and toilet preparations containing alcohol by reference to the statutory meaning of alcohol. The presence of denatured alcohol indicated that the goods were not fit for human consumption, so the duty treatment applicable to alcoholic preparations not potable in nature was maintained and the classification in the impugned order was upheld. Case-Laws Customs Thu, 04 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152700