TMI Blog1991 (2) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... al. The appellants are manufacturers of the following products :- (1) Dicetone Alcohol (also known as DDA Diacetone) :- (2) Ethyl Hexyl Alcohol (also known as 2 EHA 2 Ethyl Hexanol and 2 EH); (3) Isobutyl Alcohol (also known as IBA Isobutanol); (4) Isopropyl Alcohol (also known as IBA Isopropanol); (5) Methyl Amyl Alcohol [also known as Methyl Isobutyl Carbinol (MIBC)] and (6) Normal Butyl Alcohol (also known as NBA, Normal Butanol and N-Butanol). These products had been held by the Assistant Collector of Central Excise, Division IV to be non-excisable and granted consequential relief to the appellants. The learned Collector has held that these products are covered under Tariff Item 68 as it appeared in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er under Alcohol, all sorts but once again the definition of Alcohol very clearly states Ethyl Alcohol and not Methyl. In my opinion, Alcohol all sorts refers to two different types of alcohols defined in the M.T.P. Act, viz. absolute alcohol, denatured spirit and rectified spirit and the alcohol beverages, but not the alcohol derivatives as mentioned by the appellants. Indeed, if appellants contention is sustainable, then numerous compounds with the alcohol radical (OH) would also stand happily outside the purview of T.I. 68, and alcohol all sorts should include certain vitamins like pyridoxine (BG), which is available in 3 forms viz. the alcohol, aldehyde and amine forms, would also stand at par with the impugned product as alcoho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h permission to file appeal before this Tribunal and the same was permitted and time granted by the High Court to file appeal before the CEGAT. They have filed the appeal within time and they have submitted that there has been to delay and if there is any, the same may be condoned. 4. We have heard Shri D.B. Shroff, learned Advocate for the appellants and Shri M. Jayaraman, learned Departmental Representative for the respondents. During the hearing, Shri M. Jayaraman produced a copy of letter dated 12-12-90 received from Shri G.K. Kaloni, Secretary, Ministry of Finance, Department of Revenue who, on a reference being made by the Joint CDR with regard to the present appeal, has replied as follows - I refer to your d.o. Letter No. BC/EX/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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