https://www.taxtmi.com/caselaws?id=80060 In a disputed excise classification matter, a return stream from a refinery was not established as motor spirit under Item 6 of the Central Excise Tariff because the departmental flash-point test alone was insufficient. The tribunal-level analysis accepted that sampling records, possible bottle mix-up or mislabelling, retest results, and surrounding circumstances undermined the Revenue's case, while the Revenue also failed to disprove the asserted technological impossibility of producing motor spirit from kerosene or to show that the product met the additional requirement of suitability for use as fuel in internal combustion engines. The duty demand was therefore not sustainable and the notification benefit was available. en-us Thu, 10 Aug 1989 00:00:00 +0530 Tue, 14 Jun 2011 13:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80060 In a disputed excise classification matter, a return stream from a refinery was not established as motor spirit under Item 6 of the Central Excise Tariff because the departmental flash-point test alone was insufficient. The tribunal-level analysis accepted that sampling records, possible bottle mix-up or mislabelling, retest results, and surrounding circumstances undermined the Revenue's case, while the Revenue also failed to disprove the asserted technological impossibility of producing motor spirit from kerosene or to show that the product met the additional requirement of suitability for use as fuel in internal combustion engines. The duty demand was therefore not sustainable and the notification benefit was available. Case-Laws Central Excise Thu, 10 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80060