Motor spirit classification requires proof of suitability in admixture with non-mineral oil; Revenue failed to establish the test.

Mixed Fuel Oil was considered against classification as motor spirit under heading 2710 19 90. The Tribunal applied the test that, to qualify as motor spirit, the product must be shown by proper evidence to be suitable for use in admixture with something other than mineral oil. As Revenue did not produce the required evidence, the proposed reclassification and duty demand could not be sustained. The view was therefore in favour of the assessee, and the product was not classified as motor spirit on the facts presented.

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Issues: Whether Mixed Fuel Oil is classifiable as Motor Spirit under heading 2710 19 90.

Analysis: The issue was held to be identical to an earlier decision of the Tribunal on the same product and facts. It was found that, to qualify as motor spirit, the product had to be tested in admixture with something other than mineral oil. Since the required evidence was not produced by Revenue, the proposed change in classification and demand of duty could not be sustained.

Conclusion: Mixed Fuel Oil was not held classifiable as Motor Spirit under heading 2710 19 90 on the facts of the case, and the view was in favour of the assessee.

Ratio Decidendi: For classification as motor spirit, Revenue must establish by proper evidence that the product satisfies the prescribed test of suitability for use in admixture with something other than mineral oil.

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