Central Excises - Erstwhile T.I. 68 - Scope of the term "Alcohol - All sorts" appearing under erstwhile T.I. 68 - Regarding

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..... ent of Revenue) New Delhi Subject : Central Excises - Erstwhile T.I. 68 - Scope of the term "Alcohol - All sorts" appearing under erstwhile T.I. 68 - Regarding. Attention is invited to the Board's Circular letter No. 4/84-CX.1, dated 1-10-1984 whereunder it was stated that "alcohol - all sorts", excluded from the scope of T.I. 68, refers to alcohols of all kinds whether portable or otherwise, .....

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..... CET for the purpose of its exclusion from the scope of that item, the term 'alcohol' should be understood as per commercial parlance. Chemicals, which may technically come in the broad grouping of alcohols, such as pentaerythritol, sorbitol, lauryl alcohol, ethyl alcohol etc., by virtue of their hydroxyl group, but which are commercially not known or understood as 'alcohol' cannot be categorised .....

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..... . 3/81, dated 2-1-1981 that the product was classifiable under T.I. 68 of the erstwhile CET. (d) In the H.S.N., undernatured and denatured ethyl alcohol, whether for human consumption or for industrial consumption, are classified under Chapter 22, whereas, all such products like pentaerythritol, Sorbitol, Cetyl alcohol etc. which are organic compounds of the hydroxyl groups are mentioned as a sep .....

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