4.11.98 Official Journal of the European Communities L 295/43 COMMISSION COMMISSION DECISION of 21 October 1998 denying authority to Italy to refuse the grant of exemption to certain products exempt from excise duty under Council Directive 92/83/EEC on the harmonisa- tion of the structures of the excise duties on alcohol and alcoholic beverages (notified under document number C(1998) 3154) (Only the Italian text is authentic) (98/617/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of the excise duties on alcohol and alcoholic beverages ('), and in particular Article 27(5) thereof, Having regard to the notification sent by Italy to the Commission and transmitted by the Commission to the other Member States, Whereas: 1) By letter of 4 July 1997, Italy notified the Commis- sion that it had imposed the following national conditions for exemption on certain products, whether Italian or from other Member States, falling within Article 27(1)(b) of Directive 92/ 83/EEC: — perfumes and cosmetics: that they contain no waste alcohol, — certain household products (liquid detergents and washing preparations (for laundry, dishes and hard surfaces) of CN code 3402, self-shine liquid shoe polish of CN code 3405, room deodorisers in liquid form, aerosol and spray of CN code 3307, insecticides in liquid form aerosol and spray of CN code 3808): that their alcoholic strength should not exceed 40 % vol. () OJ L 316, 31. 10. 1992, p. 21. ) ) The notification explained that the conditions it imposed on the grant of exemption were designed to ensure that goods ‘deliberately prepared in an irregular manner cannot benefit unlawfully from the denaturing arrangements or the movement and warehousing procedures laid down for certain cat- egories of goods’. The example of a lightly dena- tured cosmetic marketed as perfume was given. This had been exempted under Article 27(1)(b) but did not have the requisite properties to be consid- ered a perfume and was in fact used for the purpose of completely denatured alcohol, exempt under Article 27(1)(a). The notification requested the Commission to advise the other Member States in accordance with Article 27(5) of Directive 92/83/EEC, so that a decision on Italy’s action might be taken in accord- ance with the procedure laid down in Article 24 of Council Directive 92/12/EEC of 25 February 1992 on the holding, movement and monitoring of such products subject to excise duty (%), as last amended by Directive 96/99/EC (3). In the view of the Commission, the notification contained insufficient information to permit a decision to be drafted authorising Italy’s action. The Italian authorities were therefore invited to explain in more detail the reasons for their request in the presence of the Excise Committee. @ OJ L 76, 25. 2. 1992, p. 1. oJ L 8, 11. 1. 1997, p. 12.