https://www.taxtmi.com/caselaws?id=45596 Ethyl alcohol of 99.5% grade denatured with special denaturants was treated as falling within the tariff expression "power alcohol" in entry 6(ii) of the First Schedule to the Central Excises and Salt Act, 1944. The expression "power alcohol, that is to say, ethyl alcohol of any grade" was read as an inclusive definition, and the product qualified on that basis without relying on the Indian Power Alcohol Act, 1948. Rules 11 and 12 of the Indian Power Alcohol Rules, 1948 were regarded as governing clearance and use, not as conditions precedent to classification. Excise duty attached on manufacture, and later denaturing or use in another product did not remove the liability. en-us Tue, 07 Feb 1967 00:00:00 +0530 Mon, 12 Jul 2010 16:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45596 Ethyl alcohol of 99.5% grade denatured with special denaturants was treated as falling within the tariff expression "power alcohol" in entry 6(ii) of the First Schedule to the Central Excises and Salt Act, 1944. The expression "power alcohol, that is to say, ethyl alcohol of any grade" was read as an inclusive definition, and the product qualified on that basis without relying on the Indian Power Alcohol Act, 1948. Rules 11 and 12 of the Indian Power Alcohol Rules, 1948 were regarded as governing clearance and use, not as conditions precedent to classification. Excise duty attached on manufacture, and later denaturing or use in another product did not remove the liability. Case-Laws Central Excise Tue, 07 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45596