https://www.taxtmi.com/caselaws?id=167276 Carbon black feed stock with 0.5% sulphur was treated as low sulphur fuel oil for excise purposes because tariff classification under Item 10 of the Central Excise Tariff, covering furnace oil and fuel oil, controlled the assessment. The assessee failed to show any alternative tariff description that would displace that classification. Its actual use as a feed stock, rather than as fuel, did not change the product's character for tariff and notification purposes, where the governing test was the prescribed specifications and classification criteria. On that basis, the product attracted duty at the higher rate. en-us Fri, 22 Feb 1985 00:00:00 +0530 Sat, 13 Dec 2014 13:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167276 Carbon black feed stock with 0.5% sulphur was treated as low sulphur fuel oil for excise purposes because tariff classification under Item 10 of the Central Excise Tariff, covering furnace oil and fuel oil, controlled the assessment. The assessee failed to show any alternative tariff description that would displace that classification. Its actual use as a feed stock, rather than as fuel, did not change the product's character for tariff and notification purposes, where the governing test was the prescribed specifications and classification criteria. On that basis, the product attracted duty at the higher rate. Case-Laws Central Excise Fri, 22 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167276