https://www.taxtmi.com/caselaws?id=111601 Natural Gas Liquid was held not classifiable under Heading 27.10 of the Central Excise Tariff because that heading does not cover crude petroleum products; the product was treated as falling within the petroleum oils/crude headings instead. Once the main heading excluded crude oil, no further enquiry into flash point or suitability for use as fuel in spark ignition engines was necessary. The duty demand based on Heading 27.10 classification therefore could not be sustained, and the classification challenge succeeded with consequential relief. en-us Thu, 03 Jul 2003 00:00:00 +0530 Tue, 24 Apr 2012 12:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111601 Natural Gas Liquid was held not classifiable under Heading 27.10 of the Central Excise Tariff because that heading does not cover crude petroleum products; the product was treated as falling within the petroleum oils/crude headings instead. Once the main heading excluded crude oil, no further enquiry into flash point or suitability for use as fuel in spark ignition engines was necessary. The duty demand based on Heading 27.10 classification therefore could not be sustained, and the classification challenge succeeded with consequential relief. Case-Laws Central Excise Thu, 03 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111601