https://www.taxtmi.com/caselaws?id=189140 Toilet preparations manufactured with denatured spirit were treated as dutiable goods because the statutory definitions of alcohol and toilet preparations, read with the schedule, brought such products within the Central Act. Manufacture of those goods therefore required a licence under Section 6, and the licensing rules supplied the mechanism for obtaining it. A prior communication said to have exempted another manufacturer did not create an enforceable right to parity because it had been issued under a mistaken view and later withdrawn. The argument that the activity fell outside the Central licensing regime by reason of Karnataka excise law was also rejected. en-us Wed, 05 Jun 1996 00:00:00 +0530 Thu, 29 Dec 2016 10:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189140 Toilet preparations manufactured with denatured spirit were treated as dutiable goods because the statutory definitions of alcohol and toilet preparations, read with the schedule, brought such products within the Central Act. Manufacture of those goods therefore required a licence under Section 6, and the licensing rules supplied the mechanism for obtaining it. A prior communication said to have exempted another manufacturer did not create an enforceable right to parity because it had been issued under a mistaken view and later withdrawn. The argument that the activity fell outside the Central licensing regime by reason of Karnataka excise law was also rejected. Case-Laws Central Excise Wed, 05 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189140