https://www.taxtmi.com/caselaws?id=349881 Rectified spirit and ethyl alcohol were treated as the same commodity for Central Excise Tariff Item No. 22072000. The Tribunal noted that, under the tariff position before 01.03.2005 and after that date, the relevant entries covered ethyl alcohol and denatured spirits, and it relied on the Supreme Court's description of rectified spirit as purified spirit containing not less than 95% ethyl alcohol by volume. On that basis, it held that rectified spirit not used for human consumption is ethyl alcohol, making the show cause notice unsustainable. The impugned order was set aside and consequential relief followed. en-us Fri, 08 Sep 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349881 Rectified spirit and ethyl alcohol were treated as the same commodity for Central Excise Tariff Item No. 22072000. The Tribunal noted that, under the tariff position before 01.03.2005 and after that date, the relevant entries covered ethyl alcohol and denatured spirits, and it relied on the Supreme Court's description of rectified spirit as purified spirit containing not less than 95% ethyl alcohol by volume. On that basis, it held that rectified spirit not used for human consumption is ethyl alcohol, making the show cause notice unsustainable. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349881