2000 (8) TMI 543

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....t. None, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal by the Commissioner is the correctness of the classification claimed by the respondent of the ethyl alcohol manufactured by it. In the list effective from 1-3-1989 the respondent had claimed the classification of the alcohol under 2204.00 with the benefit of Notification ....

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.... The appeal does not question the finding of the Asstt. Collector and the Collector (Appeals) that the goods having been found to be suitable for use as fuel in spark ignition engine classification under 2204, and consequent benefit of the notification cannot be denied. The ground in the appeal is that Heading 2204.00 has been deleted from the tariff from 1-3-1989. Therefore from this date to....