For the purposes of this Directive the term ‘ethyl alcohol’ covers:

• all products with an actual alcoholic strength by volume exceeding 1,2 % volume which fall within CN codes 2207 and 2208, even when those products form part of a product which falls within another chapter of the CN,

• products of CN codes 2204, 2205 and 2206 which have an actual alcoholic strength by volume exceeding 22 % vol.,

• potable spirits containing products, whether in solution or not.