https://www.taxtmi.com/caselaws?id=88558 Ethyl alcohol of about 95% concentration was held not to be actually, practically or commercially fit for use as fuel in spark ignition engines, so it was outside Heading 22.04 and the corresponding earlier tariff entry. The Tribunal applied the principle that tariff classification depends on real and substantial fitness for the stated use, not a mere possible or incidental use. The demand was also held time-barred because prior departmental correspondence and the classification dispute supported a bona fide belief, negating wilful suppression or misstatement and excluding the extended limitation period. Duty demand and penalty were therefore not sustained. en-us Wed, 04 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88558 Ethyl alcohol of about 95% concentration was held not to be actually, practically or commercially fit for use as fuel in spark ignition engines, so it was outside Heading 22.04 and the corresponding earlier tariff entry. The Tribunal applied the principle that tariff classification depends on real and substantial fitness for the stated use, not a mere possible or incidental use. The demand was also held time-barred because prior departmental correspondence and the classification dispute supported a bona fide belief, negating wilful suppression or misstatement and excluding the extended limitation period. Duty demand and penalty were therefore not sustained. Case-Laws Central Excise Wed, 04 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88558