Excisability of ethyl alcohol: adjudication of pre-March 1989 show cause notices deferred pending judicial resolution. Excisability of ethyl alcohol for periods prior to 1 March 1989 is contested due to classification and control conflicts; the Board observed that manufacture was largely under State control and that writ petitions challenge allocation of levy powers. The Board directed withholding adjudication of show cause notices raising central excise demands for the pre-1 March 1989 period until the outstanding judicial determinations on classification and control are resolved, and instructed that field formations and trade be informed.