Tariff classification of propylene tetramer turned on motor spirit criteria, so it fell under other goods and escaped special excise duty.

Imported propylene tetramer was not classifiable as motor spirit under Chapter Heading 2710.19 because the tariff entry required proof of a flash point below 25 C and suitability for use as fuel in spark ignition engines, and the record contained no such evidence. In the absence of those conditions, the goods fell within Chapter Heading 2710.90 as other goods. On that basis, special excise duty was not payable.

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Issues: Whether the imported propylene tetramer was correctly classifiable under Chapter Heading 2710.19 as motor spirit, or under Chapter Heading 2710.90 as other goods, and whether special excise duty was payable.

Analysis: Chapter Heading 2710.19 is a double-dash sub-heading falling within the single-dash entry for motor spirit, and therefore the product had to satisfy the conditions attached to that entry. The relevant criteria were that the hydrocarbon oil must have a flash point below 25 C and must, by itself or in admixture with any other substance, be suitable for use as fuel in spark ignition engines. The record did not show that the imported goods had a flash point below 25 C, nor was there evidence that they were suitable for use as fuel in spark ignition engines. In the absence of such evidence, the goods could not be classified under Chapter Heading 2710.19. Following earlier Tribunal decisions on the same tariff entry, the product was held to fall under Chapter Heading 2710.90.

Conclusion: The classification under Chapter Heading 2710.19 was rejected, the goods were held classifiable under Chapter Heading 2710.90, and no special excise duty was payable.

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