Not free of tax but ideal otherwise (8)
I believe the answer is:
dutiable
'not free of tax' is the definition.
(I've seen this before)
'but ideal otherwise' is the wordplay.
'otherwise' is an anagram indicator.
'but'+'ideal'='butideal'
'butideal' with letters rearranged gives 'DUTIABLE'.
(Other definitions for dutiable that I've seen before include "Not free of tax" , "Liable for tax on importation" .)