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1. Classification of goods - rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000 - AT

2. Cenvat credit - the rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000 - credit allowed - AT

3. Classification of rectified spirit - ethyl alcohol and rectified spirit are one and the same - rectified spirit which is not used for human consumption is nothing but...

4. Legislative competence of State to levy tax/fee on the import of rectified spirit - levy is not on the input of the final product as such but is on the manufactured or...

5. Constitutional validity of levy of VAT on Extra Neutral Alcohol (ENA) - post GST regime - alcoholic liquor not for human consumption or industrial alcohol or non-potable...

6. Reversal of CENVAT Credit - in respect of clearance of Rectified Spirit, Un-denatured Ethyl Alcohol and Ethyl Natural Alcohol, there was not even need to pay 8% or 10%...

7. Validity of Higher Rate of tax on Rectified Spirit - It cannot be said that the differential rate of tax made by the State is perverse. Specific reasons have been...

8. Levy of Excise Duty - weak spirit, which was more than 2% allowable wastage - industrial alcohol not fit for human consumption - Perusal of Section 27(1) of the said Act...

9. Rejected damaged paddy is classified under HSN 1006 10 90, not 1006 10 10, as it lacks characteristics of seed quality cereal crop and is unfit for human consumption....

10. Cenvat Credit - assessee is entitled to Cenvat credit on services received in the manufacture of absolute alcohol or rectified spirit, which have been further used for...

11. Prima facie, the appellant’s claim that rectified spirit is non-excisable and only denatured ethyl alcohol can be considered excisable even though it has not been dealt...

12. Classification of goods - rate of tax - Food/food products or not - alcoholic liquor for human consumption - Since the manufacture by the petitioner relates to alcohol...

13. Classification of goods - rate of GST - Dhathri Dahasamani - The product “Dhathri Dahasamini” is not capable of being used as a food preparation for human consumption in...

14. Classification of import of goods - Ethyl Alcohol Absolute having purity - The High court observes that the goods in question have been regularly assessed under CTH...

15. Legality of Andhra Pradesh Rectified Spirits Rules, 1971 - Rule 15 is stroked down dealing with the export of rectified spirit, finding that it imposes a tax, not a fee,...