https://www.taxtmi.com/caselaws?id=767574 CESTAT held that the issue is no longer res integra in view of SC authority and a prior Tribunal decision in the appellant's case. Rectified spirit not intended for human consumption is treated as ethyl alcohol under Tariff Item 2207 20 00. Consequently Ethyl Alcohol/Rectified Spirit are excisable under that tariff and the exemption notification N/N. 67/1995-CE (as amended) for captive consumption of molasses-based ethyl alcohol applies. Appeal allowed. en-us Wed, 19 Mar 2025 00:00:00 +0530 Wed, 27 Aug 2025 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767574 CESTAT held that the issue is no longer res integra in view of SC authority and a prior Tribunal decision in the appellant's case. Rectified spirit not intended for human consumption is treated as ethyl alcohol under Tariff Item 2207 20 00. Consequently Ethyl Alcohol/Rectified Spirit are excisable under that tariff and the exemption notification N/N. 67/1995-CE (as amended) for captive consumption of molasses-based ethyl alcohol applies. Appeal allowed. Case-Laws Central Excise Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767574