https://www.taxtmi.com/caselaws?id=342236 Classification of excisable goods as motor spirit under sub-heading 2710.13 depended on proof of the required technical parameters, including flash point below 25 C and suitability for use in spark ignition engines. The Revenue bore the burden of establishing those parameters by proper scientific testing, but it relied mainly on the appellants' laboratory register and statements without obtaining an independent chemical test of the disputed goods. In the absence of scientific verification, the adjudication rested on opinion rather than proof, and the classification as motor spirit could not be sustained. en-us Thu, 06 Oct 2016 00:00:00 +0530 Fri, 05 Jan 2018 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342236 Classification of excisable goods as motor spirit under sub-heading 2710.13 depended on proof of the required technical parameters, including flash point below 25 C and suitability for use in spark ignition engines. The Revenue bore the burden of establishing those parameters by proper scientific testing, but it relied mainly on the appellants' laboratory register and statements without obtaining an independent chemical test of the disputed goods. In the absence of scientific verification, the adjudication rested on opinion rather than proof, and the classification as motor spirit could not be sustained. Case-Laws Central Excise Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342236