https://www.taxtmi.com/circulars?id=6266 Chemical tests showed heptene and nonene meet the smoke point and final boiling point specifications for ATF in the Central Excise Tariff, excluding classification as Motor Spirit or Raw Naphtha which require suitability for spark-ignition use. For Central Excise they merit classification as ATF. Under Customs exemption notifications the goods did not match Motor Spirit or Kerosene and initially fell under a residual entry, but following a later notification amendment the goods are classifiable as Naphtha for customs, allowing divergent classification across the two codes. en-us Thu, 15 Sep 1994 00:00:00 +0530 Wed, 01 Jul 2009 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6266 Chemical tests showed heptene and nonene meet the smoke point and final boiling point specifications for ATF in the Central Excise Tariff, excluding classification as Motor Spirit or Raw Naphtha which require suitability for spark-ignition use. For Central Excise they merit classification as ATF. Under Customs exemption notifications the goods did not match Motor Spirit or Kerosene and initially fell under a residual entry, but following a later notification amendment the goods are classifiable as Naphtha for customs, allowing divergent classification across the two codes. Circulars Central Excise Thu, 15 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6266