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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether ethyl alcohol was classifiable under Heading 2204.00 of the Central Excise Tariff and hence excisable.
Analysis: The issue was treated as covered by an earlier Tribunal decision holding that ethyl alcohol containing 94-95% alcohol and the balance water was not suitable for use as fuel for spark ignition engines and therefore did not fall under Heading 22.04. Relying on that view, the Tribunal accepted that the department had not displaced the assessee's position on classification and excisability.
Conclusion: Ethyl alcohol was not classifiable under Heading 2204.00 and was not excisable on the facts of the case.
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