https://www.taxtmi.com/caselaws?id=123475 Naphtha distillates and petroleum ether used as solvents were held, at the prima facie stage, not to be shown as cleared for use as fuel in spark ignition engines, which was necessary for classification under Heading 27.10. The fact that the flash point was below 25 C and reliance on the motor spirit definition in the control order were found insufficient to displace the applicants' case at that stage. In light of earlier Tribunal decisions on similar classification issues, a strong prima facie case was made out for unconditional waiver of pre-deposit of duty and penalty, and recovery was stayed pending appeal. en-us Mon, 07 Apr 2008 00:00:00 +0530 Fri, 14 Sep 2012 14:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123475 Naphtha distillates and petroleum ether used as solvents were held, at the prima facie stage, not to be shown as cleared for use as fuel in spark ignition engines, which was necessary for classification under Heading 27.10. The fact that the flash point was below 25 C and reliance on the motor spirit definition in the control order were found insufficient to displace the applicants' case at that stage. In light of earlier Tribunal decisions on similar classification issues, a strong prima facie case was made out for unconditional waiver of pre-deposit of duty and penalty, and recovery was stayed pending appeal. Case-Laws Central Excise Mon, 07 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123475