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Issues: Whether the product in question was classifiable as motor spirit under Chapter 27 of the Central Excise Tariff.
Analysis: Chapter Note 4(a) of Chapter 27 defines motor spirit as hydrocarbon oil with flash point below 25 C which is suitable for use as fuel in spark ignition engines. The Revenue relied on the test report and boiling range, but no evidence was produced to establish that the product was suitable for use as fuel in spark ignition engines. In the absence of such evidence, the classification claimed by the Revenue could not be sustained.
Conclusion: The product was not held classifiable as motor spirit and the impugned order dropping the proceedings was upheld.
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