Excise classification requires cumulative proof of hydrocarbon, flash point, and spark-ignition fuel suitability; revenue claim rejected.

Classification under sub-headings 2710.11, 2710.12 and 2710.13 required proof that the product was a hydrocarbon, had a flash point below 25 C, and was suitable by itself or in admixture for use as fuel in a spark ignition engine. Chemical examination established the first two conditions, but not the third. Because all three requirements had to be cumulatively satisfied and the evidence fell short on fuel suitability, the Revenue's proposed classification as special boiling point spirits was rejected, and the product was not classified under those sub-headings.

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Issues: Whether the product manufactured by the respondents was classifiable under sub-heading 2710.11, 2710.12 and 2710.13 of the Central Excise Tariff Act, 1985 as special boiling point spirits, or under sub-heading 2710.90 as claimed by the respondents.

Analysis: For classification under sub-heading 2710.11, 2710.12 and 2710.13, the product had to satisfy three requirements: it had to be a hydrocarbon, it had to have a flash point below 25 degrees centigrade, and it had to be suitable by itself or in admixture with any other substance for use as fuel in a spark ignition engine. The chemical examination report showed that the first two conditions were satisfied, but it did not establish the third condition. As all the required conditions were not cumulatively proved, the Revenue's proposed classification could not be sustained.

Conclusion: The classification proposed by the Revenue was rejected and the product was not held classifiable under sub-headings 2710.11, 2710.12 and 2710.13.

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