https://www.taxtmi.com/caselaws?id=78528 Industrial solvents and naphtha distillates were held not to fall under Heading 2710.13 because classification as special boiling point spirits required both the flash-point condition and actual, practical suitability for use as fuel in spark ignition engines; theoretical or literature-based possibility was insufficient. As the goods were supplied to industries such as paints, rubber, plastics and pharmaceuticals, and there was no evidence of clearance for engine-fuel use, they were classified under Heading 2710.90. On that classification, the exclusion in Notification No. 67/95-C.E. did not apply, so the exemption remained available to naphtha distillates. en-us Thu, 25 Mar 2010 00:00:00 +0530 Wed, 24 Nov 2010 11:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78528 Industrial solvents and naphtha distillates were held not to fall under Heading 2710.13 because classification as special boiling point spirits required both the flash-point condition and actual, practical suitability for use as fuel in spark ignition engines; theoretical or literature-based possibility was insufficient. As the goods were supplied to industries such as paints, rubber, plastics and pharmaceuticals, and there was no evidence of clearance for engine-fuel use, they were classified under Heading 2710.90. On that classification, the exclusion in Notification No. 67/95-C.E. did not apply, so the exemption remained available to naphtha distillates. Case-Laws Central Excise Thu, 25 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78528