https://www.taxtmi.com/caselaws?id=124240 Classification of naphtha distillates under Heading 2710.13 depends on proof that the product answers the tariff definition of motor spirit, including suitability for use as fuel in a spark ignition engine. The Department had not produced evidence establishing that suitability, and the order under challenge itself noted that absence of proof. A Government order under the Essential Commodities Act was treated as insufficient to satisfy the tariff test. On that basis, earlier Tribunal decisions supported a strong prima facie case for complete waiver of pre-deposit and stay of recovery, leaving the substantive classification dispute for final adjudication. en-us Wed, 21 May 2008 00:00:00 +0530 Thu, 27 Sep 2012 10:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124240 Classification of naphtha distillates under Heading 2710.13 depends on proof that the product answers the tariff definition of motor spirit, including suitability for use as fuel in a spark ignition engine. The Department had not produced evidence establishing that suitability, and the order under challenge itself noted that absence of proof. A Government order under the Essential Commodities Act was treated as insufficient to satisfy the tariff test. On that basis, earlier Tribunal decisions supported a strong prima facie case for complete waiver of pre-deposit and stay of recovery, leaving the substantive classification dispute for final adjudication. Case-Laws Central Excise Wed, 21 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124240