Explanatory notes
… . Ethyl alcohol and other spirits, denatured , are spirits mixed with substances to render them unfit for drinking but … purposes, e.g., as a solvent in the manufacture of chemicals, varnishes, etc., for heating or lighting, for the … (unless denatured) ( heading 22.08 ). (c) Solid or semi‑solid fuels with a basis of alcohol (often sold as …