https://www.taxtmi.com/caselaws?id=120213 Classification under Heading 2710.19 required both a flash point below 25 C and suitability for use as fuel in spark ignition engines. On the facts described, propylene tetramer failed the flash point test and no evidence showed fuel suitability, while propylene trimmer lacked proof of suitability for spark ignition use; the disputed sub-heading was therefore not attracted. The demand was also treated as time-barred because the record showed proper description of the goods and no established suppression or mis-declaration to justify the extended period. Penalties, including the mandatory penalty provision, were considered unsustainable in light of procedural and factual defects in the penalty imposition. en-us Wed, 15 Nov 2006 00:00:00 +0530 Tue, 17 Jul 2012 15:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120213 Classification under Heading 2710.19 required both a flash point below 25 C and suitability for use as fuel in spark ignition engines. On the facts described, propylene tetramer failed the flash point test and no evidence showed fuel suitability, while propylene trimmer lacked proof of suitability for spark ignition use; the disputed sub-heading was therefore not attracted. The demand was also treated as time-barred because the record showed proper description of the goods and no established suppression or mis-declaration to justify the extended period. Penalties, including the mandatory penalty provision, were considered unsustainable in light of procedural and factual defects in the penalty imposition. Case-Laws Central Excise Wed, 15 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120213