Motor spirit classification requires proof of every tariff element; partial test results are insufficient for duty demand.

Classification of a hydrocarbon product under Heading 2710 depends on proof that it satisfies the full motor spirit description, including a flash point below 25 C and suitability for use as fuel in a spark ignition engine, by itself or in admixture. The note states that the Revenue must discharge the burden of proving each element of the tariff entry; partial test results or reliance on the assessee's description are not enough. On the record discussed, the product met the test for special boiling point spirits, but the required suitability criterion was not established, so motor spirit classification and the duty demand failed.

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Issues: Whether the product in question was classifiable as motor spirit under Heading 2710 of the Central Excise Tariff Act, 1985, and whether the Revenue had discharged the burden of proving that it satisfied the tariff description applicable to motor spirit and the relevant sub-headings.

Analysis: The product was held by the Revenue to be naphtha / special boiling point spirit, but classification under the disputed headings required satisfaction of the motor spirit description as well. The tariff description of motor spirit required that the hydrocarbon oil have a flash point below 25 C and be suitable for use as fuel in a spark ignition engine, either by itself or in admixture with another substance. The record showed that the goods answered the test for special boiling point spirits, but the crucial test of suitability in admixture with any substance other than mineral oil was not established by the Revenue. The Tribunal held that the onus lay on the Revenue to prove that the goods satisfied the full description of the disputed entry, and that mere reliance on the assessee's description or on partial test results was insufficient.

Conclusion: The goods were not proved to be classifiable as motor spirit under Heading 2710, and the Revenue's classification and duty demand failed.

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