https://www.taxtmi.com/caselaws?id=120180 Imported propylene tetramer was not classifiable as motor spirit under Chapter Heading 2710.19 because the tariff entry required proof of a flash point below 25 C and suitability for use as fuel in spark ignition engines, and the record contained no such evidence. In the absence of those conditions, the goods fell within Chapter Heading 2710.90 as other goods. On that basis, special excise duty was not payable. en-us Tue, 24 Oct 2006 00:00:00 +0530 Tue, 17 Jul 2012 13:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120180 Imported propylene tetramer was not classifiable as motor spirit under Chapter Heading 2710.19 because the tariff entry required proof of a flash point below 25 C and suitability for use as fuel in spark ignition engines, and the record contained no such evidence. In the absence of those conditions, the goods fell within Chapter Heading 2710.90 as other goods. On that basis, special excise duty was not payable. Case-Laws Customs Tue, 24 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120180