https://www.taxtmi.com/caselaws?id=84675 Classification under tariff entries for ethyl alcohol "suitable for use as fuel" depends on actual commercial fitness for the specified engine use, not a merely theoretical capability. Rectified spirit and similar products of about 90.2% to 95% strength were held not shown to be fit as fuel for internal combustion or spark-ignition engines, so the departmental classification failed. The demands were also held time-barred because the dispute was bona fide, departmental practice was inconsistent, and suppression or wilful misstatement was not established. Non-compliance with Chapter X procedure was treated as a procedural lapse that could not by itself defeat otherwise available exemption. en-us Fri, 15 Dec 1995 00:00:00 +0530 Fri, 11 Dec 2015 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84675 Classification under tariff entries for ethyl alcohol "suitable for use as fuel" depends on actual commercial fitness for the specified engine use, not a merely theoretical capability. Rectified spirit and similar products of about 90.2% to 95% strength were held not shown to be fit as fuel for internal combustion or spark-ignition engines, so the departmental classification failed. The demands were also held time-barred because the dispute was bona fide, departmental practice was inconsistent, and suppression or wilful misstatement was not established. Non-compliance with Chapter X procedure was treated as a procedural lapse that could not by itself defeat otherwise available exemption. Case-Laws Central Excise Fri, 15 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84675