https://www.taxtmi.com/caselaws?id=244456 Motor spirit under Chapter 27 requires hydrocarbon oil with flash point below 25 C and suitability for use as fuel in spark ignition engines. The Revenue's reliance on the test report and boiling range was insufficient because no evidence showed that the product was suitable for use as such fuel. On that basis, the proposed classification as motor spirit could not be sustained, and the order dropping the proceedings was upheld. en-us Thu, 04 Jul 2013 00:00:00 +0530 Thu, 27 Feb 2014 06:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244456 Motor spirit under Chapter 27 requires hydrocarbon oil with flash point below 25 C and suitability for use as fuel in spark ignition engines. The Revenue's reliance on the test report and boiling range was insufficient because no evidence showed that the product was suitable for use as such fuel. On that basis, the proposed classification as motor spirit could not be sustained, and the order dropping the proceedings was upheld. Case-Laws Central Excise Thu, 04 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244456