https://www.taxtmi.com/caselaws?id=93263 High Flash Low Sulphur fuel remained classifiable as high speed diesel oil where its essential character was diesel oil supplied for naval use, and the altered flash point and sulphur content were only specification changes to meet naval requirements. Mere variation in those parameters did not change the product's substance into another oil. It was therefore correctly classified under sub-heading 2710.31 and not under sub-heading 2710.39. en-us Thu, 20 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 15:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93263 High Flash Low Sulphur fuel remained classifiable as high speed diesel oil where its essential character was diesel oil supplied for naval use, and the altered flash point and sulphur content were only specification changes to meet naval requirements. Mere variation in those parameters did not change the product's substance into another oil. It was therefore correctly classified under sub-heading 2710.31 and not under sub-heading 2710.39. Case-Laws Central Excise Thu, 20 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93263