https://www.taxtmi.com/caselaws?id=92156 Ethyl alcohol/rectified spirit was not classifiable under Chapter Heading 3823 of the Central Excise Tariff Act, 1985, and no other tariff entry was shown to cover it during the relevant period. Chapter Note 2(b) excluded ethyl alcohol from Chapter 29, while there was no reliable evidence that the product was suitable for use as fuel for spark ignition engines so as to attract Chapter Heading 2204. The tariff scheme does not permit automatic resort to a residuary heading merely because a product is chemically an organic compound or is excisable in constitutional terms. Excise duty can be levied only when a specific tariff entry covers the commodity; the demand was therefore not upheld. en-us Fri, 16 Jul 1999 00:00:00 +0530 Tue, 25 Oct 2011 11:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92156 Ethyl alcohol/rectified spirit was not classifiable under Chapter Heading 3823 of the Central Excise Tariff Act, 1985, and no other tariff entry was shown to cover it during the relevant period. Chapter Note 2(b) excluded ethyl alcohol from Chapter 29, while there was no reliable evidence that the product was suitable for use as fuel for spark ignition engines so as to attract Chapter Heading 2204. The tariff scheme does not permit automatic resort to a residuary heading merely because a product is chemically an organic compound or is excisable in constitutional terms. Excise duty can be levied only when a specific tariff entry covers the commodity; the demand was therefore not upheld. Case-Laws Central Excise Fri, 16 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92156