https://www.taxtmi.com/caselaws?id=173480 Rectified spirit imported as a raw material for manufacture of IMFL was held not to fall within Entry 7 of Class I, which covered goods used as food or drink, or Entry 37 of Class III, which covered methylated, denatured and industrial spirits used for fuel, lighting, washing or similar industrial use. As the spirit was neither potable liquor nor a commodity for direct use at the octroi stage, its classification turned on the residuary entry. The proper classification was Entry 86 of Class IX, attracting octroi at 2%, and the respondent was entitled to recover the differential duty. en-us Wed, 17 Apr 2002 00:00:00 +0530 Wed, 16 Sep 2015 15:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173480 Rectified spirit imported as a raw material for manufacture of IMFL was held not to fall within Entry 7 of Class I, which covered goods used as food or drink, or Entry 37 of Class III, which covered methylated, denatured and industrial spirits used for fuel, lighting, washing or similar industrial use. As the spirit was neither potable liquor nor a commodity for direct use at the octroi stage, its classification turned on the residuary entry. The proper classification was Entry 86 of Class IX, attracting octroi at 2%, and the respondent was entitled to recover the differential duty. Case-Laws Indian Laws Wed, 17 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173480