1996 (2) TMI 225

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.... the Ld. Advocate submits that their product, rectified Spirit, is made up of 94-95% alcohol and the remaining percentage is only water. This product as such is not suitable for use as fuel either by itself or in a mixture with other substance. The product, therefore, is not leviable to any duty under Central Excise Tariff Item 22.04. He submits that in their own case which was heard as Appeal No. : E/4508/93-D along with other Appellants, the Tribunal in the case of Cellulose Products of India Ltd. & Others v. Collector of Central Excise, Vadodara - 1996 (82) E.L.T. 147 (Tri.) = 1996 (12) R.L.T. 421 held that rectified spirit is not leviable to duty as it is not suitable for use either by itself or in at a mixture with any other substance ....

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....aning of the expressions "suitable" and "suitable for use" as interpreted by the Courts in judicial pronouncements and as defined in Black's Law Dictionary & Legal Thesarus by William C Burton and Butter C Worth's "Words and Phrases Legally Defined" have been furnished by the appellants. Out of these, we find that in the last mentioned publication it has been mentioned that the term suitable has been judicially determined to mean actually, practically and commercially fit for the use described. The reference is shown as Matton & Co. v. U.S. Cust. Ct. 297 F Supp 1404, 1406. In another judgment, Sol. Kahaner & Bro. v. US Cust. Ct. 372F. Supp 1393, 1396. It had been held that for an item to be suitable for a particular purpose within meaning o....