https://www.taxtmi.com/caselaws?id=254973 Classification as motor spirit requires satisfaction of both the prescribed flash point and actual suitability for use as fuel in a spark ignition engine. Flash point alone is insufficient, and mere potential for blending or incidental use does not establish the required suitability. Where no conclusive test report demonstrates suitability for spark ignition engine use, classification as motor spirit fails. The resulting demand cannot be sustained, and penalties consequential to that demand must also be set aside. en-us Wed, 12 Nov 2014 00:00:00 +0530 Mon, 05 Jan 2015 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254973 Classification as motor spirit requires satisfaction of both the prescribed flash point and actual suitability for use as fuel in a spark ignition engine. Flash point alone is insufficient, and mere potential for blending or incidental use does not establish the required suitability. Where no conclusive test report demonstrates suitability for spark ignition engine use, classification as motor spirit fails. The resulting demand cannot be sustained, and penalties consequential to that demand must also be set aside. Case-Laws Central Excise Wed, 12 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254973