40It follows that every product falling within CN headings 2207 and 2208 and with an alcoholic strength by volume exceeding 1.2% is covered by the term ‘ethyl alcohol’, within the meaning of the first indent of Article 20 of Directive 92/83, even when it forms part of a flavour which falls under CN heading 3302. Accordingly, under Article 19(1) of that directive, such a product should, in principle, be subject to the harmonised excise duty provided for by that directive, subject however to the exemption contained in Article 27(1) of that directive.
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