Ethyl alcohol for fuel classified under 2204.00, not 3823.00.

The Appellate Tribunal CEGAT, Mumbai upheld the classification of ethyl alcohol under 2204.00 for use as fuel in spark ignition engines, benefiting from Notification 20/89. The appeal seeking classification under 3823.00 was dismissed, as the tribunal found no grounds for interference following the deletion of Heading 2204.00 from the tariff.

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The Appellate Tribunal CEGAT, Mumbai considered the classification of ethyl alcohol by a respondent, which was found suitable for use as fuel in spark ignition engines. The tribunal upheld the classification under 2204.00 with the benefit of Notification 20/89, dismissing the appeal that argued for classification under 3823.00 due to the deletion of Heading 2204.00 from the tariff. The tribunal found no reason to interfere and dismissed the appeal.

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