https://www.taxtmi.com/caselaws?id=188932 Alcohol-containing medicinal and toilet preparations fall outside central excise liability under Chapter 30 where ethyl alcohol is established through reliable testing or its use in manufacture. Private laboratory reports and subsequent Central Revenue Control Laboratory testing confirmed ethyl alcohol after application of the correct method; an earlier negative report resulted from incorrect testing. Physical presence of alcohol in the final marketed product is not essential where alcohol was used in manufacture and the evidence otherwise establishes its presence. As the ingredients remained unchanged during the relevant period, the contrary classification basis was unsustainable, and the products were not liable to duty under Chapter 30. en-us Fri, 28 May 2004 00:00:00 +0530 Thu, 29 Dec 2016 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188932 Alcohol-containing medicinal and toilet preparations fall outside central excise liability under Chapter 30 where ethyl alcohol is established through reliable testing or its use in manufacture. Private laboratory reports and subsequent Central Revenue Control Laboratory testing confirmed ethyl alcohol after application of the correct method; an earlier negative report resulted from incorrect testing. Physical presence of alcohol in the final marketed product is not essential where alcohol was used in manufacture and the evidence otherwise establishes its presence. As the ingredients remained unchanged during the relevant period, the contrary classification basis was unsustainable, and the products were not liable to duty under Chapter 30. Case-Laws Central Excise Fri, 28 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188932