https://www.taxtmi.com/caselaws?id=48650 Products containing ethyl alcohol were excluded from Chapter 38 because that chapter links "alcohol" to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955; mere presence of alcohol did not, by itself, bring the goods within that Act. Applying Rule 2(b) and Rule 3 of the General Rules for Interpretation, the goods were treated as composite preparations whose essential character was cleaning, with disinfecting and deodorising functions only subsidiary. On that basis, and because they were put up for retail sale, the products were classified as cleaning preparations based on organic surface-active agents under Tariff Item 3402 20 10. en-us Thu, 07 Sep 2006 00:00:00 +0530 Thu, 22 Oct 2015 20:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48650 Products containing ethyl alcohol were excluded from Chapter 38 because that chapter links "alcohol" to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955; mere presence of alcohol did not, by itself, bring the goods within that Act. Applying Rule 2(b) and Rule 3 of the General Rules for Interpretation, the goods were treated as composite preparations whose essential character was cleaning, with disinfecting and deodorising functions only subsidiary. On that basis, and because they were put up for retail sale, the products were classified as cleaning preparations based on organic surface-active agents under Tariff Item 3402 20 10. Case-Laws Central Excise Thu, 07 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48650