Water-methanol mixture classification rejected as methyl alcohol; treated as a distinct unclassified commodity.

A water-methanol mixture made by combining methanol and distilled water in fixed proportion for use as aircraft fuel was held not to be methyl alcohol. The classification issue had already been settled in earlier proceedings involving the same assessee, and no contrary authority was shown. On that basis, treating the commodity as methyl alcohol was rejected, and the product was accepted as a distinct unclassified item liable to tax as unclassified goods.

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Issues: Whether water methanol mixture was correctly classified as methyl alcohol or was taxable as an unclassified commodity.

Analysis: The commodity was described as a product obtained by mixing methanol with distilled water in a fixed proportion for use as fuel in aircraft engines. The question of its classification had already been settled in earlier proceedings involving the same assessee, and there was no contrary authority. On that basis, the Tribunal's treatment of the commodity as methyl alcohol was found to be incorrect, and the dealer's contention that it was a distinct unclassified item was accepted.

Conclusion: Water methanol mixture was not methyl alcohol and was taxable as unclassified goods.

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