2010 (3) TMI 958

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..... ppeal against the impugned order whereby the imported goods of various kinds of deodorant were held to be classifiable under the Central Excise Tariff and liable for countervailing duty. 2. The contention of the appellant is that the goods in question contained alcohol and as per Chapter Note 33(1)(d) of Chapter 33 of the Central Excise Tariff, perfumery, cosmetics and toilet preparations contai .....

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..... ined denatured alcohol and as per the Concise Chemical and Technical Dictionary, Third Enlarged Edition, denaturant alcohol is Ethylalcohol to which ingredients have been added to make it unfit for beverage purposes or in medicines and the same is for suitable for specialized industries. Denaturation means the addition to alcohol of a disagreeable liquor or poisonous substance to render it unfit f .....

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