https://www.taxtmi.com/caselaws?id=371038 The Tribunal ruled in favor of the appellant, upholding the classification of the bottom end products as 'Naphtha' instead of 'Other Special Boiling Point Spirits'. The decision emphasized the necessity of meeting the criteria for 'motor spirit' under the Central Excise Tariff Act, including flash point and suitability for spark ignition engines. The Tribunal highlighted the significance of proper testing and burden of proof on the Revenue in classification disputes, ultimately allowing the appeals and reinforcing principles established in previous cases. en-us Mon, 26 Nov 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371038 The Tribunal ruled in favor of the appellant, upholding the classification of the bottom end products as 'Naphtha' instead of 'Other Special Boiling Point Spirits'. The decision emphasized the necessity of meeting the criteria for 'motor spirit' under the Central Excise Tariff Act, including flash point and suitability for spark ignition engines. The Tribunal highlighted the significance of proper testing and burden of proof on the Revenue in classification disputes, ultimately allowing the appeals and reinforcing principles established in previous cases. Case-Laws Central Excise Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371038