https://www.taxtmi.com/caselaws?id=251820 Classification of a petroleum product as motor spirit cannot rest on flash point alone; the product must also be shown, by proper evidence, to be actually, practically and commercially suitable for use as fuel in spark ignition engines. The remand directions required examination of that second criterion, but it was not properly addressed. A mere view that the product could be blended to meet specifications was not conclusive without a specific test report establishing suitability for the prescribed use. On that basis, the Revenue's classification was unsustainable and the demand and penalties were liable to be set aside. en-us Wed, 27 Aug 2014 00:00:00 +0530 Mon, 29 Sep 2014 17:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251820 Classification of a petroleum product as motor spirit cannot rest on flash point alone; the product must also be shown, by proper evidence, to be actually, practically and commercially suitable for use as fuel in spark ignition engines. The remand directions required examination of that second criterion, but it was not properly addressed. A mere view that the product could be blended to meet specifications was not conclusive without a specific test report establishing suitability for the prescribed use. On that basis, the Revenue's classification was unsustainable and the demand and penalties were liable to be set aside. Case-Laws Central Excise Wed, 27 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251820