https://www.taxtmi.com/caselaws?id=358718 For tariff classification of low aromatic naphtha, the product had to satisfy every essential element of the claimed Special Boiling Point Spirits entry, including the relevant heading description and not merely the distillation parameters. Although test results showed compliance with the distillation-based requirements, the Revenue did not establish that the goods answered the motor spirit description required by the tariff scheme. Classification could not rest on partial conformity with technical parameters alone, so the claim that the product fell under the special boiling point spirit entries was not proved. en-us Fri, 23 Mar 2018 00:00:00 +0530 Wed, 16 Jan 2019 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358718 For tariff classification of low aromatic naphtha, the product had to satisfy every essential element of the claimed Special Boiling Point Spirits entry, including the relevant heading description and not merely the distillation parameters. Although test results showed compliance with the distillation-based requirements, the Revenue did not establish that the goods answered the motor spirit description required by the tariff scheme. Classification could not rest on partial conformity with technical parameters alone, so the claim that the product fell under the special boiling point spirit entries was not proved. Case-Laws Central Excise Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358718