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1 - 4 of 4 (0.20 seconds)The Central Excise Act, 1944
Cce vs Pant Engg. Works on 19 March, 1999
Ethyl Alcohol which has a unique structural formula, C2H5OH, and other fixed constants such as specific gravity refractive index, boiling point, etc. is a separate chemically defined organic compound and therefore, not classifiable under sub-heading No. 38.23. It was also contended on behalf of the Respondents that it was a well settled principle of interpretation of Central Excise Tariff Act that Section notes and Chapter notes will have over-riding force over the headings in the Chapters. He had relied in this connection on the Tribunal decision in C.C.E. v. Metrowood Engineering Works [1989 (43) E.L.T. 660 (T)]. He further emphasised the fact that no samples of the product had been taken for chemical analysis or any test report relied upon by the Department to controvert appellants' claim that the Ethyl Alcohol produced by them did not possess the concentration required for being used as fuel for spark ignition engines for purposes of Chapter Heading 2204.
The Customs Tariff Act, 1975
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