1999 (5) TMI 116

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....for the Respondent. [Order per : P.C. Jain, Vice President]. - Question before us in this case is regarding excisability of rectified spirit or denatured ethyl alcohol, namely, whether it is excisable to duty under Tariff Heading 22.04. The period involved before us is 1-3-1986 to 28-2-1989 and show cause notice is dated 2-4-1989. 1. Ld. Advocate submits that the demand of duty for the af....

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....s-statement of facts upheld. 3. We are unable to appreciate the finding of the appellate authority. The only thing is that appellant has given the names of the product under Item 7 of the classification form as being non-excisable. There is no requirement for them to give any percentage content of ethyl alcohol. This is not a material point. The case for the appellant was that the product wa....