COMMISSIONER OF CENTRAL EXCISE Vs. KESAR ENTERPRISES LTD.

JUDGEMENT

(1.) Heard both sides.

(2.) Revenue filed this appeal against the adjudication order passed by the Commissioner of Central Excise. In the impugned order the Commissioner gave a specific finding that the department has not placed any evidence on record to disapprove the assessee's contention that the Ethyl Alcohol produced by them is not excisable because it is not suitable for using as fuel in spark ignition engine either by itself or in combination with any other substance. Therefore, it is not classifiable under Heading 2204.00 of Central Excise Tariff. The finding of the Commissioner is based on the report of the Chemical Examiner.

(3.) The contention of the Revenue is that Ethyl Alcohol is classifiable under Heading 22.04 of Central Excise Tariff. We find that this issue is covered by the decision of the Tribunal in the case of S.M. Shankar Rao Mohite Patil S.S.K. Ltd. v. C.C., Aurangabad, reported in 1998 (102) E.L.T. 115 (Tribunal) and the Tribunal in this case held that Ethyl Alcohol made of 94 -95% alcohol and remaining per cent water is not suitable for using as fuel for spark ignition engines and is not excisable under Heading 22.04 of Central Excise Tariff. We find that the issue involved in this appeal is covered by the above mentioned decision of the Tribunal, therefore, the appeal filed by the Revenue is rejected.