https://www.taxtmi.com/caselaws?id=123817 Classification of naphtha-derived products turned on whether they met both conditions for Heading 2710.13 as motor spirit: a flash point below 25 C and suitability for use as fuel in spark-ignition engines. The test reports for the relevant period showed a flash point above 25 C, and no evidence established fuel suitability. On that basis, the products could not be classified as motor spirit under Heading 2710.13 and were instead treated as other petroleum oils under Heading 2710.90, with the assessee's classification upheld. en-us Wed, 02 Jul 2008 00:00:00 +0530 Thu, 07 Sep 2017 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123817 Classification of naphtha-derived products turned on whether they met both conditions for Heading 2710.13 as motor spirit: a flash point below 25 C and suitability for use as fuel in spark-ignition engines. The test reports for the relevant period showed a flash point above 25 C, and no evidence established fuel suitability. On that basis, the products could not be classified as motor spirit under Heading 2710.13 and were instead treated as other petroleum oils under Heading 2710.90, with the assessee's classification upheld. Case-Laws Central Excise Wed, 02 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123817