https://www.taxtmi.com/caselaws?id=244456 The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue's appeal challenging the dropping of proceedings initiated for the reclassification of products under the Central Excise Tariff. The Tribunal ruled in favor of the Respondents, emphasizing the necessity of evidence demonstrating a product's suitability for use as fuel in spark ignition engines to classify it as motor spirit under Chapter 27 of the Central Excise Tariff. The Tribunal found that the Revenue failed to provide such evidence, leading to the dismissal of the appeal and the Cross Objections filed by the assessee. 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 The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue's appeal challenging the dropping of proceedings initiated for the reclassification of products under the Central Excise Tariff. The Tribunal ruled in favor of the Respondents, emphasizing the necessity of evidence demonstrating a product's suitability for use as fuel in spark ignition engines to classify it as motor spirit under Chapter 27 of the Central Excise Tariff. The Tribunal found that the Revenue failed to provide such evidence, leading to the dismissal of the appeal and the Cross Objections filed by the assessee. Case-Laws Central Excise Thu, 04 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244456