41If that method has been approved at Community level, the alcohol is exempted from excise duties under Article 27(1 )(a). If, on the other hand, the alcohol contained in a product not intended for human consumption has been denatured in accordance with a method approved in a Member State, the exemption provided for by Article 27(1 )(b) should be applied. Moreover, if the denaturing method is not one of those approved either by the Community rules or by national laws then the product cannot be exempted.
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