https://www.taxtmi.com/caselaws?id=112118 Notification No. 5/94 excluded High Speed Diesel from Modvat credit, and the Tribunal treated that exclusion as governing High Flash High Speed Diesel as well. The claimed difference in flash characteristics and stated separate uses did not alter the classification position, because the notification covered Heading 2710 and did not specifically extend credit to the disputed product. The legal point is that a claimant must show specific inclusion for the exact product; a general distinction in properties is insufficient to overcome an exclusionary notification. en-us Fri, 28 May 2004 00:00:00 +0530 Thu, 26 Apr 2012 16:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112118 Notification No. 5/94 excluded High Speed Diesel from Modvat credit, and the Tribunal treated that exclusion as governing High Flash High Speed Diesel as well. The claimed difference in flash characteristics and stated separate uses did not alter the classification position, because the notification covered Heading 2710 and did not specifically extend credit to the disputed product. The legal point is that a claimant must show specific inclusion for the exact product; a general distinction in properties is insufficient to overcome an exclusionary notification. Case-Laws Central Excise Fri, 28 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112118