Motor spirit classification failed where evidence did not satisfy the full statutory test for spark ignition engine suitability.

Mixed fuel oil could not be classified as motor spirit under Heading 2710 unless it satisfied both the prescribed flash point requirement and the statutory test of suitability for use as fuel in spark ignition engines, whether alone or in admixture with another substance. The record showed testing only in admixture with motor gasoline, while the applicable standard required proof of suitability in admixture with a substance other than mineral oil. That evidence was insufficient to establish the full statutory test, so reclassification as motor spirit was not justified and the related duty demand could not be sustained.

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Issues: Whether mixed fuel oil was classifiable as motor spirit under Heading 2710 on the basis that it satisfied the statutory test of being suitable for use as fuel in spark ignition engines, and whether the demand of duty based on such classification could be sustained.

Analysis: The classification of motor spirit required satisfaction of two conditions: the product had to have the prescribed flash point and it had to be suitable for use as fuel in spark ignition engines, whether by itself or in admixture with any other substance. The record showed that the product had been tested in admixture with motor gasoline, whereas the applicable legal test required suitability in admixture with a substance other than mineral oil. The evidence therefore did not establish that the product met the full statutory test for motor spirit classification. In the absence of necessary evidence on the second criterion, the proposed reclassification could not be upheld.

Conclusion: The product was not proved to be motor spirit under Heading 2710, and the demand of duty based on that classification was unsustainable.

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