Motor spirit classification under Chapter 27 requires admixture with a non-hydrocarbon substance, not another hydrocarbon oil.

Mixed fuel oil was considered under Chapter 27 tariff classification, where Supplementary Note (a) defines motor spirit as a hydrocarbon oil with flash point below 25 C suitable for use as fuel in spark ignition engines, including when used in admixture with another substance. The definition must be satisfied in full, and the decisive requirement is that admixture must be with a substance other than a hydrocarbon oil. On the chemical evidence, the product was mixed with motor gasoline, itself a hydrocarbon oil, so the material did not support classification as motor spirit under Tariff Item 2710 11 19. The assessee's classification under Tariff Item 2710 19 90 was upheld.

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Issues: Whether mixed fuel oil was correctly classifiable under Tariff Item 2710 11 19 as motor spirit or under Tariff Item 2710 19 90 as other, in the light of Supplementary Note (a) to Chapter 27 of the Central Excise Tariff Act, 1985.

Analysis: The relevant tariff entries under Chapter 27 had to be read with Supplementary Note (a), which defines motor spirit as a hydrocarbon oil with flash point below 25 C that is suitable for use as fuel in spark ignition engines by itself or in admixture with any other substance. All ingredients of the definition had to be satisfied. The decisive requirement was that the product must be suitable in admixture with any other substance, and the expression "other" excludes admixture with another hydrocarbon oil. The chemical examiner's report showed that the product was mixed with motor gasoline, which is itself a hydrocarbon oil, and there was no material to establish the contrary classification adopted by the Revenue. The reasoning accorded with the earlier view that admixture must be with a substance other than mineral oil or hydrocarbon oil.

Conclusion: The product was not classifiable as motor spirit under Tariff Item 2710 11 19 and was not shown to fall outside Tariff Item 2710 19 90. The assessee's classification was upheld and the Revenue's challenge failed.

Ratio Decidendi: For classification as motor spirit under Supplementary Note (a) to Chapter 27, the product must satisfy all definitional requirements, and suitability in admixture must be with a substance other than hydrocarbon oil.

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