https://www.taxtmi.com/caselaws?id=165696 N-Propyl Alcohol was treated as an unpotable organic solvent and denaturing agent used as a chemical, so it fell under Item 28 and not Item 22(4)(a) of the Indian Tariff Act, 1934. Item 22(4)(a) was confined to potable spirits in the context of food preparing industries, beverages, alcoholic liquors and vinegars, and the authorities erred in assuming that rejection of exemption automatically placed the goods within that entry. The department bore the burden of justifying its classification, and the petitioner was not barred from relying on Item 28 despite seeking exemption. The demand notice and consequential orders therefore could not stand. en-us Thu, 16 Jul 1981 00:00:00 +0530 Thu, 07 Aug 2014 14:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165696 N-Propyl Alcohol was treated as an unpotable organic solvent and denaturing agent used as a chemical, so it fell under Item 28 and not Item 22(4)(a) of the Indian Tariff Act, 1934. Item 22(4)(a) was confined to potable spirits in the context of food preparing industries, beverages, alcoholic liquors and vinegars, and the authorities erred in assuming that rejection of exemption automatically placed the goods within that entry. The department bore the burden of justifying its classification, and the petitioner was not barred from relying on Item 28 despite seeking exemption. The demand notice and consequential orders therefore could not stand. Case-Laws Customs Thu, 16 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165696