Lithuania is authorised to refuse to grant exemption from harmonised excise duty to ethyl alcohol denatured with isopropyl alcohol with a quantity of 10 litres or less per 1 hectolitre of absolute ethyl alcohol and used for the manufacture of the following liquid cosmetic spirits and mouthwash products, or any other similar liquid cosmetic spirits and mouthwash products, not intended for human consumption, but consumed as alcoholic beverages:
(a)
mouthwash products with an alcoholic strength by volume exceeding 20 % with the brand names ‘Classic’ and ‘Crystal’;
(b)
cosmetic spirits with an alcoholic strength by volume exceeding 60 % with the brand names ‘Yellow’ , ‘Citrus’, ‘Green’, ‘Citrina’, ‘Red’, ‘Avietė’, ‘Blue’ and ‘Juodieji serbentai’.