MAHARASHTRA DISTILLERIES vs MUNICIPAL CORPORATION OF AURANGABAD &ANR

The Supreme Court ruled that Rectified Spirit imported by the appellant is subject to octroi duty at 1.5% under Entry 37 of Class III of the Aurangabad City Municipal Corporation Octroi Rules, rather than the 5% rate under Entry 7 of Class I, which pertains to articles fit for human consumption. The Court held that Rectified Spirit, being unfit for direct human consumption, does not fall under the higher duty category. Consequently, the demand for additional octroi duty was quashed, affirming the lower rate applicable to the imported goods.