2000 (8) TMI 543 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the classification of ethyl alcohol by a respondent, which was found suitable for use as fuel in spark ignition engines. The tribunal upheld the classification under 2204.00 with the benefit of Notification 20/89, dismissing the appeal that argued for classification under 3823.00 due to the deletion of Heading 2204.00 from the tariff. The tribunal found no reason to interfere and dismissed the appeal.