https://www.taxtmi.com/caselaws?id=237106 Tariff classification as "Motor Spirit" under Chapter 27 turns on proof that the product satisfies the statutory technical criteria, including suitability for use as fuel in spark ignition engines. The text states that the revenue bears the burden of establishing all essential conditions through reliable expert evidence; a chemical report showing only hydrocarbon composition and a flash point below 25 C is not enough if it does not conclusively address fuel suitability. On that basis, the classification and the consequential demand of differential duty, interest and penalty are described as unsustainable. en-us Thu, 29 Nov 2012 00:00:00 +0530 Wed, 18 Sep 2013 08:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237106 Tariff classification as "Motor Spirit" under Chapter 27 turns on proof that the product satisfies the statutory technical criteria, including suitability for use as fuel in spark ignition engines. The text states that the revenue bears the burden of establishing all essential conditions through reliable expert evidence; a chemical report showing only hydrocarbon composition and a flash point below 25 C is not enough if it does not conclusively address fuel suitability. On that basis, the classification and the consequential demand of differential duty, interest and penalty are described as unsustainable. Case-Laws Central Excise Thu, 29 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237106