https://www.taxtmi.com/caselaws?id=88348 Motor spirit classification under sub-heading 2710.19 depends on actual practical and commercial fitness for use as fuel in spark ignition engines, not on a merely theoretical or possible use; where the product fails the relevant specifications but satisfies the technical parameters of aviation turbine fuel, classification under sub-heading 2710.21 is appropriate. The text also states that disclosure of the product, its manufacture, and its use to the department may defeat an allegation of suppression, making the extended limitation period under Section 11A unavailable. On that basis, confiscation and penalty predicated on the longer period would not survive, while shortages, excess and alleged suppression of production require fresh consideration in light of the classification finding and documentary evidence. en-us Fri, 06 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 13:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88348 Motor spirit classification under sub-heading 2710.19 depends on actual practical and commercial fitness for use as fuel in spark ignition engines, not on a merely theoretical or possible use; where the product fails the relevant specifications but satisfies the technical parameters of aviation turbine fuel, classification under sub-heading 2710.21 is appropriate. The text also states that disclosure of the product, its manufacture, and its use to the department may defeat an allegation of suppression, making the extended limitation period under Section 11A unavailable. On that basis, confiscation and penalty predicated on the longer period would not survive, while shortages, excess and alleged suppression of production require fresh consideration in light of the classification finding and documentary evidence. Case-Laws Central Excise Fri, 06 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88348