https://www.taxtmi.com/caselaws?id=352162 Classification of the respondent's goods turned on whether the product met the specifications of motor spirit under the Central Excise Tariff or fell under a different tariff entry. The competing laboratory reports and expert opinions did not satisfactorily establish conformity with motor spirit specifications. A later Indian Institute of Petroleum report found the samples did not conform to motor gasoline standards under IS 2796:2005 and were unsuitable for use in spark ignition engines. On the overall evidence, the classification adopted by the adjudicating authority was not disturbed and reclassification as motor spirit was not warranted. en-us Tue, 03 Oct 2017 00:00:00 +0530 Fri, 27 Apr 2018 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352162 Classification of the respondent's goods turned on whether the product met the specifications of motor spirit under the Central Excise Tariff or fell under a different tariff entry. The competing laboratory reports and expert opinions did not satisfactorily establish conformity with motor spirit specifications. A later Indian Institute of Petroleum report found the samples did not conform to motor gasoline standards under IS 2796:2005 and were unsuitable for use in spark ignition engines. On the overall evidence, the classification adopted by the adjudicating authority was not disturbed and reclassification as motor spirit was not warranted. Case-Laws Central Excise Tue, 03 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352162