https://www.taxtmi.com/caselaws?id=95691 Ethyl alcohol found suitable for use in spark ignition engines remained classifiable under Heading 2204.00, and the exemption under Notification No. 20/89 applied because the notification did not require actual use as fuel. The asserted deletion of Heading 2204.00 was not accepted for the relevant period, so the earlier classification list continued to govern that period. Heading 3823.00 was held inapplicable because Chapter 38 excludes separate chemically defined compounds already specifically provided for, and ethyl alcohol was not shown to fall within that residuary heading. The classification and consequential exemption were therefore upheld. en-us Fri, 04 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 12:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95691 Ethyl alcohol found suitable for use in spark ignition engines remained classifiable under Heading 2204.00, and the exemption under Notification No. 20/89 applied because the notification did not require actual use as fuel. The asserted deletion of Heading 2204.00 was not accepted for the relevant period, so the earlier classification list continued to govern that period. Heading 3823.00 was held inapplicable because Chapter 38 excludes separate chemically defined compounds already specifically provided for, and ethyl alcohol was not shown to fall within that residuary heading. The classification and consequential exemption were therefore upheld. Case-Laws Central Excise Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95691