Assessment and Clearance of ‘Denatured Ethyl Alcohol’ And procedure thereof under Customs Tariff – reg.

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....yl Alcohol so as to qualify for assessment as 'Denatured Ethyl Alcohol'. 'Denatured Ethyl Alcohol' is classified in the Customs Tariff under the CTH 2207. The Tariff Item 2207 20 00 describes these goods as 'Ethyl Alcohol and other Spirits, denatured, of any strength.' However, neither the Section Notes under Section IV of the Tariff nor the Chapter Notes under Chapter 22 gives any clear definition of the term 'Denatured' to specifically denote as to what are 'denaturants' and of which quality and of what specifications these should be present to make Ethyl Alcohol/Spirits 'Denatured'. 2. A reference to the relevant Explanatory Notes to the HSN also does not clarify the issue completely. The relevant Explanatory Notes to CTH 2207 reads a....

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....Un-denatured Ethyl Alcohol' as 'Denatured'. 5. The Indian Chemical Manufacturer's Association vide their letter dtd. 5.8.2004 have also made a representation and have recommended for adoption of ISI's specification for alcohol denaturants under IS: 41171973 as per Amendment No. 2 which prescribes tjat 1.5 gm of Denatonium Benzoate or Denatonium Saccharide (Denaturants)/100 litres of alcohol is sufficient to denature ethyl alcohol. 6. The Indian Standard Specification for Alcohol Denaturants (IS:4117-1973), as amended, prescribes the essential requirements as well as the method for testing the denaturants in denatured alcohol. The IS:4117-1973, as amended, mentions the minimum quantity of 20 different types of Denaturants (CD1 & CD2 an....

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....arding composition, purity, nature and presence of amount/quantity of denaturants in the Ethyl Alcohol vis-à-vis importers declaration. One set of the sample shall be retained by the Dock unit and preserved until finalization of assessment. b) If the goods, as chemical test and analysis report are found to be in conformity with the norms/specifications laid down under IS 4117. The goods shall be assessed to duty and cleared from Customs. c) However, if any importer imports 'Un-Denatured Ethyl Alcohol' but wants to clear it as 'Denatured' or he is not very sure about the nature and quantity of 'denaturants' present in the Denatured Ethyl Alcohol' imported by him, he may submit a written request to Asstt./Dy. Commissi....