Excise classification turns on suitability for fuel use, not composition alone; Heading 27.10 was rejected.

Classification under Heading 27.10 required the product to be hydrocarbon oil with flash point below 25 C and, crucially, to be suitable by itself or in admixture for use as fuel in spark ignition engines. In the absence of evidence that this suitability condition was met, classification could not be sustained merely because of the product's composition or the predominance of inputs. The Revenue's claim under Heading 27.10 was rejected, and the assessee's classification was accepted.

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Issues: Whether the product manufactured by the assessee was classifiable under Heading 27.10 or Heading 38.14 of the Central Excise Tariff Act, 1985.

Analysis: Classification under Heading 27.10 required the product to be hydrocarbon oil, to have flash point below 25 C, and to be suitable by itself or in admixture with any other substance for use as fuel in spark ignition engines. The Revenue did not produce material showing that the product satisfied the suitability condition. In the absence of evidence on that essential requirement, classification under Heading 27.10 could not be sustained merely on the basis of the composition or predominance of inputs. The proper classification therefore did not fall under Heading 27.10.

Conclusion: The classification claimed by the Revenue was rejected and the assessee's classification was accepted.

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