Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength. - Ethyl alcohol and other spirits, denatured, of any strength - Ethyl alcohol: - Denatured alcohol, within the meaning of the Excise Act, 2001 - For use as fuel

1. 1. This Chapter does not cover: • (a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03); • (b) Sea water (heading 25.01); • (c) Distilled or conductivity water or water of similar purity (heading 28.53); • (d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15); • (e) Medicaments of heading 30.03 or 30.04; or • (f) Perfumery or...

2. 2. For the purpose of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20°C.

3. 3. For the purpose of heading 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.